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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 12, 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	34,424	26,861	4,756	3,981	4,372	6,007
Market Cap Growth	605.88%	464.78%	19.46%	-8.94%	-27.22%	52.80%
Enterprise Value	33,199	25,866	3,674	2,557	2,611	4,194
Last Close Price	243.50	189.98	32.58	26.57	27.45	34.84
PE Ratio	89.19	68.99	23.09	-	13.16	13.43
Forward PE	55.09	18.39	18.39	18.39	10.79	14.77
PS Ratio	7.81	6.09	1.34	1.45	1.25	1.59
PB Ratio	6.34	4.95	0.92	0.81	0.82	1.15
P/TBV Ratio	7.15	5.58	1.03	0.92	0.93	1.30
P/FCF Ratio	125.73	98.10	-	91.77	28.68	17.54
P/OCF Ratio	50.86	39.69	24.98	9.53	5.53	7.42
EV/Sales Ratio	7.53	5.87	1.04	0.93	0.74	1.11
EV/EBITDA Ratio	32.76	25.53	5.90	6.00	3.32	4.48
EV/EBIT Ratio	50.54	39.37	13.05	33.80	5.68	6.69
EV/FCF Ratio	121.25	94.47	-	58.95	17.13	12.25
Debt / Equity Ratio	0.13	0.13	0.13	0.12	0.11	0.15
Debt / EBITDA Ratio	0.69	0.69	1.02	1.30	0.74	0.85
Debt / FCF Ratio	2.54	2.54	-	13.48	3.92	2.35
Net Debt / Equity Ratio	-0.34	-0.34	-0.33	-0.42	-0.45	-0.48
Net Debt / EBITDA Ratio	-1.81	-1.81	-2.72	-4.87	-3.02	-2.68
Net Debt / FCF Ratio	-6.69	-6.69	4.26	-47.84	-15.59	-7.33
Asset Turnover	0.58	0.58	0.51	0.39	0.47	0.54
Inventory Turnover	3.65	3.65	3.74	3.05	3.40	4.31
Quick Ratio	1.98	1.98	2.19	3.52	3.12	3.35
Current Ratio	2.46	2.46	2.64	4.17	3.71	3.87
Return on Equity (ROE)	8.61%	8.61%	4.22%	-0.76%	7.02%	9.83%
Return on Assets (ROA)	5.39%	5.39%	2.51%	0.67%	3.86%	5.63%
Return on Invested Capital (ROIC)	12.73%	12.75%	6.49%	-0.74%	11.08%	18.39%
Return on Capital Employed (ROCE)	11.20%	11.20%	5.10%	1.30%	7.60%	10.20%
Earnings Yield	1.13%	1.45%	4.33%	-0.91%	7.60%	7.44%
FCF Yield	0.80%	1.02%	-8.36%	1.09%	3.49%	5.70%
Dividend Yield	0.50%	-	3.70%	3.01%	7.29%	6.60%
Payout Ratio	43.82%	43.82%	55.21%	-	98.43%	50.24%
Buyback Yield / Dilution	1.07%	1.07%	-1.38%	2.14%	-0.51%	0.01%
Total Shareholder Return	1.58%	1.07%	2.32%	5.15%	6.77%	6.62%

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