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	Apr '26 Apr 15, 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	21,080	38,760	31,246	-	-	-
Market Cap Growth	-54.07%	24.05%	-	-	-	-
Enterprise Value	11,793	29,292	25,956	-	-	-
Last Close Price	310.00	570.00	458.35	-	-	-
PE Ratio	43.06	76.39	48.29	-	-	-
Forward PE	23.88	33.75	-	-	-	-
PS Ratio	2.68	4.92	4.96	-	-	-
PB Ratio	1.95	3.59	3.04	-	-	-
P/TBV Ratio	1.96	3.60	3.05	-	-	-
P/FCF Ratio	-	-	11.89	-	-	-
P/OCF Ratio	65.70	120.80	11.86	-	-	-
EV/Sales Ratio	1.50	3.72	4.12	-	-	-
EV/EBITDA Ratio	14.61	43.21	32.72	-	-	-
EV/EBIT Ratio	20.03	49.74	35.02	-	-	-
EV/FCF Ratio	-420.04	-	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	-13.70	-13.70	-12.82	-5.70	-8.99	-21.12
Net Debt / FCF Ratio	330.81	330.81	-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)	1.98%	1.98%	3.15%	2.90%	3.23%	0.86%
Return on Invested Capital (ROIC)	32.02%	52.50%	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	2.41%	1.31%	2.07%	-	-	-
FCF Yield	-0.13%	-0.07%	8.41%	-	-	-
Dividend Yield	0.49%	0.26%	0.33%	-	-	-
Payout Ratio	20.10%	20.10%	-	-	-	-
Buyback Yield / Dilution	-11.79%	-11.79%	-3.99%	-3.53%	-7.07%	-
Total Shareholder Return	-11.30%	-11.53%	-3.66%	-3.53%	-7.07%	-

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