LINE Pay Taiwan Ratios and Metrics

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '26 Mar 4, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	26,588	31,246	-	-	-	-
Enterprise Value	17,120	25,956	-	-	-	-
Last Close Price	391.00	458.35	-	-	-	-
PE Ratio	46.65	48.29	-	-	-	-
PS Ratio	3.56	4.96	-	-	-	-
PB Ratio	2.50	3.04	-	-	-	-
P/TBV Ratio	2.51	3.05	-	-	-	-
P/FCF Ratio	29.65	11.89	-	-	-	-
P/OCF Ratio	22.24	11.86	-	-	-	-
EV/Sales Ratio	2.29	4.12	-	-	-	-
EV/EBITDA Ratio	20.22	32.72	-	-	-	-
EV/EBIT Ratio	26.15	35.02	-	-	-	-
EV/FCF Ratio	19.09	9.88	-	-	-	-
Debt / Equity Ratio	0.08	0.02	0.04	0.02	0.02	0.02
Debt / EBITDA Ratio	0.97	0.19	0.32	0.12	0.57	-
Debt / FCF Ratio	0.92	0.06	-	0.04	-	0.16
Net Debt / Equity Ratio	-0.89	-0.99	-0.64	-1.02	-0.68	-1.06
Net Debt / EBITDA Ratio	-12.94	-12.82	-5.70	-8.99	-21.12	33.02
Net Debt / FCF Ratio	-10.56	-3.87	2.78	-2.75	1.73	-7.24
Asset Turnover	0.45	0.43	0.41	0.39	0.25	-
Quick Ratio	1.64	2.14	1.04	1.24	1.20	1.48
Current Ratio	2.33	2.74	1.79	1.79	1.93	1.95
Return on Equity (ROE)	7.00%	8.25%	9.58%	9.55%	3.36%	-
Return on Assets (ROA)	2.44%	3.15%	2.90%	3.23%	0.86%	-
Return on Invested Capital (ROIC)	69.14%	52.98%	47.71%	63.45%	20.29%	-
Return on Capital Employed (ROCE)	5.50%	6.80%	9.40%	10.00%	2.60%	-3.70%
Earnings Yield	2.18%	2.07%	-	-	-	-
FCF Yield	3.37%	8.41%	-	-	-	-
Dividend Yield	0.38%	0.33%	-	-	-	-
Buyback Yield / Dilution	-10.79%	-3.99%	-3.53%	-7.07%	-	-
Total Shareholder Return	-10.41%	-3.66%	-3.53%	-7.07%	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.