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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 26, 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	21,760	38,760	31,246	-	-	-
Market Cap Growth	-58.39%	24.05%	-	-	-	-
Enterprise Value	12,467	29,292	25,956	-	-	-
Last Close Price	320.00	570.00	458.35	-	-	-
PE Ratio	44.44	76.39	48.29	-	-	-
Forward PE	24.65	33.75	-	-	-	-
PS Ratio	2.76	4.92	4.96	-	-	-
PB Ratio	2.01	3.59	3.04	-	-	-
P/TBV Ratio	2.02	3.60	3.05	-	-	-
P/FCF Ratio	-	-	11.89	-	-	-
P/OCF Ratio	67.82	120.80	11.86	-	-	-
EV/Sales Ratio	1.58	3.72	4.12	-	-	-
EV/EBITDA Ratio	15.43	36.27	32.72	-	-	-
EV/EBIT Ratio	21.21	49.84	35.02	-	-	-
EV/FCF Ratio	-444.04	-	9.88	-	-	-
Debt / Equity Ratio	0.07	0.07	0.02	0.04	0.02	0.02
Debt / EBITDA Ratio	0.99	0.99	0.19	0.32	0.12	0.57
Debt / FCF Ratio	-	-	0.06	-	0.04	-
Net Debt / Equity Ratio	-0.86	-0.86	-0.99	-0.64	-1.02	-0.68
Net Debt / EBITDA Ratio	-11.51	-11.51	-12.82	-5.70	-8.99	-21.12
Net Debt / FCF Ratio	331.02	331.02	-3.87	2.78	-2.75	1.73
Asset Turnover	0.42	0.42	0.43	0.41	0.39	0.25
Quick Ratio	1.49	1.49	2.14	1.04	1.24	1.20
Current Ratio	2.23	2.23	2.74	1.79	1.79	1.93
Return on Equity (ROE)	4.81%	4.81%	8.25%	9.58%	9.55%	3.36%
Return on Assets (ROA)	1.97%	1.97%	3.15%	2.90%	3.23%	0.86%
Return on Invested Capital (ROIC)	32.03%	52.60%	52.98%	47.71%	63.45%	20.29%
Return on Capital Employed (ROCE)	4.90%	4.90%	6.80%	9.40%	10.00%	2.60%
Earnings Yield	2.33%	1.31%	2.07%	-	-	-
FCF Yield	-0.13%	-0.07%	8.41%	-	-	-
Dividend Yield	0.46%	-	0.33%	-	-	-
Payout Ratio	20.10%	20.10%	-	-	-	-
Buyback Yield / Dilution	-11.75%	-11.75%	-3.99%	-3.53%	-7.07%	-
Total Shareholder Return	-11.29%	-11.75%	-3.66%	-3.53%	-7.07%	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.