Inventec Besta Co.,Ltd 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 23, 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	833	836	998	1,129	636	1,095
Market Cap Growth	-2.20%	-16.25%	-11.60%	77.45%	-41.88%	78.53%
Enterprise Value	528	570	721	771	241	631
Last Close Price	13.35	13.40	16.00	18.10	10.20	17.55
PE Ratio	-	-	-	-	-	10.02
PS Ratio	1.76	1.77	2.14	2.19	1.06	1.38
PB Ratio	1.81	1.81	2.12	2.18	1.08	1.63
P/TBV Ratio	1.84	1.85	2.17	2.22	1.09	1.66
P/FCF Ratio	108.14	108.55	-	-	-	-
P/OCF Ratio	93.75	94.10	-	-	-	-
EV/Sales Ratio	1.12	1.21	1.55	1.49	0.40	0.80
EV/FCF Ratio	68.56	74.08	-	-	-	-
Debt / Equity Ratio	0.03	0.03	0.05	0.02	0.02	0.02
Debt / FCF Ratio	1.60	1.60	-	-	-	-
Net Debt / Equity Ratio	-0.66	-0.66	-0.60	-0.61	-0.69	-0.68
Net Debt / EBITDA Ratio	12.46	12.46	4.30	4.41	4.56	4.51
Net Debt / FCF Ratio	-39.58	-39.58	8.56	5.31	10.57	2.24
Asset Turnover	0.71	0.71	0.68	0.68	0.70	0.87
Inventory Turnover	6.50	6.50	7.27	6.11	6.29	8.69
Quick Ratio	2.18	2.18	3.04	2.77	3.29	3.60
Current Ratio	2.62	2.62	3.70	3.18	3.97	4.16
Return on Equity (ROE)	-4.73%	-4.73%	-11.05%	-12.80%	-13.76%	17.75%
Return on Assets (ROA)	-3.22%	-3.22%	-7.21%	-7.16%	-7.80%	-8.16%
Return on Invested Capital (ROIC)	-19.44%	-19.91%	-40.45%	-45.63%	-54.26%	-39.66%
Return on Capital Employed (ROCE)	-6.90%	-6.90%	-15.20%	-15.60%	-16.60%	-16.20%
Earnings Yield	-2.64%	-2.63%	-5.47%	-6.29%	-13.66%	9.98%
FCF Yield	0.92%	0.92%	-3.31%	-5.29%	-6.12%	-18.75%
Buyback Yield / Dilution	-	-	-	-	0.26%	-0.26%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.