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	Jan '26 Jan 29, 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	31,416	31,246	-	-	-	-
Enterprise Value	21,948	25,956	-	-	-	-
Last Close Price	462.00	458.35	-	-	-	-
PE Ratio	55.12	48.29	-	-	-	-
PS Ratio	4.21	4.96	-	-	-	-
PB Ratio	2.95	3.04	-	-	-	-
P/TBV Ratio	2.96	3.05	-	-	-	-
P/FCF Ratio	35.03	11.89	-	-	-	-
P/OCF Ratio	26.28	11.86	-	-	-	-
EV/Sales Ratio	2.94	4.12	-	-	-	-
EV/EBITDA Ratio	25.93	32.72	-	-	-	-
EV/EBIT Ratio	33.52	35.02	-	-	-	-
EV/FCF Ratio	24.48	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
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	1.85%	2.07%	-	-	-	-
FCF Yield	2.85%	8.41%	-	-	-	-
Dividend Yield	0.32%	0.33%	-	-	-	-
Buyback Yield / Dilution	-10.79%	-3.99%	-3.53%	-7.07%	-	-
Total Shareholder Return	-10.46%	-3.66%	-3.53%	-7.07%	-	-

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