Topoint Technology 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	Feb '26 Feb 10, 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	28,699	4,756	3,981	4,372	6,007	3,931
Market Cap Growth	528.80%	19.46%	-8.94%	-27.22%	52.80%	22.62%
Enterprise Value	27,704	3,674	2,557	2,611	4,194	2,146
Last Close Price	203.00	32.58	26.57	27.45	34.84	21.99
PE Ratio	100.63	23.09	-	13.16	13.43	13.96
Forward PE	82.52	18.39	18.39	10.79	14.77	10.68
PS Ratio	7.14	1.34	1.45	1.25	1.59	1.32
PB Ratio	5.66	0.92	0.81	0.82	1.15	0.82
P/TBV Ratio	6.40	1.03	0.92	0.93	1.30	0.89
P/FCF Ratio	139.14	-	91.77	28.68	17.54	5.78
P/OCF Ratio	51.88	24.98	9.53	5.53	7.42	4.39
EV/Sales Ratio	6.89	1.04	0.93	0.74	1.11	0.72
EV/EBITDA Ratio	33.75	5.90	6.00	3.32	4.48	2.78
EV/EBIT Ratio	59.16	13.05	33.80	5.68	6.69	4.55
EV/FCF Ratio	134.32	-	58.95	17.13	12.25	3.16
Debt / Equity Ratio	0.15	0.13	0.12	0.11	0.15	0.10
Debt / EBITDA Ratio	0.95	1.02	1.30	0.74	0.85	0.60
Debt / FCF Ratio	3.78	-	13.48	3.92	2.35	0.69
Net Debt / Equity Ratio	-0.31	-0.33	-0.42	-0.45	-0.48	-0.52
Net Debt / EBITDA Ratio	-1.98	-2.72	-4.87	-3.02	-2.68	-3.21
Net Debt / FCF Ratio	-7.61	4.26	-47.84	-15.59	-7.33	-3.64
Asset Turnover	0.56	0.51	0.39	0.47	0.54	0.48
Inventory Turnover	3.59	3.74	3.05	3.40	4.31	4.29
Quick Ratio	2.03	2.19	3.52	3.12	3.35	4.06
Current Ratio	2.51	2.64	4.17	3.71	3.87	4.56
Return on Equity (ROE)	6.45%	4.22%	-0.76%	7.02%	9.83%	6.52%
Return on Assets (ROA)	4.08%	2.51%	0.67%	3.86%	5.63%	4.77%
Return on Invested Capital (ROIC)	9.60%	6.49%	-0.74%	11.08%	18.39%	12.29%
Return on Capital Employed (ROCE)	8.60%	5.10%	1.30%	7.60%	10.20%	8.80%
Earnings Yield	1.00%	4.33%	-0.91%	7.60%	7.44%	7.16%
FCF Yield	0.72%	-8.36%	1.09%	3.49%	5.70%	17.30%
Dividend Yield	0.59%	3.70%	3.01%	7.29%	6.60%	7.18%
Payout Ratio	59.17%	55.21%	-	98.43%	50.24%	60.60%
Buyback Yield / Dilution	0.05%	-1.38%	2.14%	-0.51%	0.01%	-0.11%
Total Shareholder Return	0.65%	2.32%	5.15%	6.77%	6.62%	7.07%

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