Sports Gear Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 1, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	16,928	21,110	23,525	13,115	14,017	13,253
Market Cap Growth	-39.83%	-10.27%	79.37%	-6.43%	5.77%	-
Enterprise Value	13,292	17,697	18,959	7,781	9,407	7,822
Last Close Price	84.60	105.50	113.01	60.54	60.21	54.40
PE Ratio	12.77	15.61	14.72	24.07	7.75	20.47
Forward PE	10.14	12.27	12.47	17.89	9.64	-
PS Ratio	0.83	1.04	1.28	0.92	0.76	1.07
PB Ratio	1.13	1.41	1.54	0.97	0.99	1.10
P/TBV Ratio	1.13	1.41	1.55	0.97	0.99	1.10
P/FCF Ratio	43.58	54.34	-	10.37	-	8.82
P/OCF Ratio	8.56	10.68	18.29	5.76	11.54	6.00
EV/Sales Ratio	0.65	0.87	1.03	0.55	0.51	0.63
EV/EBITDA Ratio	5.58	7.81	8.79	7.15	3.25	5.45
EV/EBIT Ratio	7.75	10.32	11.80	16.21	4.18	9.83
EV/FCF Ratio	34.21	45.56	-	6.15	-	5.20
Debt / Equity Ratio	0.21	0.21	0.29	0.26	0.19	0.16
Debt / EBITDA Ratio	1.30	1.30	1.96	2.87	0.88	1.23
Debt / FCF Ratio	7.98	7.98	-	2.74	-	1.27
Net Debt / Equity Ratio	-0.24	-0.24	-0.30	-0.36	-0.35	-0.44
Net Debt / EBITDA Ratio	-1.60	-1.60	-2.14	-4.46	-1.72	-3.70
Net Debt / FCF Ratio	-9.36	-9.36	61.79	-3.84	289.91	-3.53
Asset Turnover	0.89	0.89	0.85	0.71	1.01	0.75
Inventory Turnover	6.55	6.55	7.05	7.06	8.46	6.13
Quick Ratio	2.07	2.07	2.21	2.57	2.61	2.93
Current Ratio	2.87	2.87	2.88	3.09	3.26	3.62
Return on Equity (ROE)	8.94%	8.94%	11.07%	3.89%	13.76%	5.66%
Return on Assets (ROA)	4.71%	4.71%	4.62%	1.50%	7.71%	3.03%
Return on Invested Capital (ROIC)	11.24%	11.39%	13.10%	3.79%	21.60%	8.04%
Return on Capital Employed (ROCE)	10.00%	10.00%	8.90%	3.10%	14.30%	5.90%
Earnings Yield	7.99%	6.40%	6.79%	4.15%	12.90%	4.88%
FCF Yield	2.29%	1.84%	-0.32%	9.64%	-0.12%	11.34%
Dividend Yield	6.09%	4.89%	5.47%	6.28%	8.30%	6.43%
Payout Ratio	91.39%	91.39%	46.62%	179.86%	37.95%	90.86%
Buyback Yield / Dilution	-4.25%	-4.25%	-0.84%	0.35%	-3.83%	-8.97%
Total Shareholder Return	1.85%	0.64%	4.63%	6.63%	4.48%	-2.54%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.