Kaori Heat Treatment 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	83,125	28,949	19,933	16,804	5,756	4,916
Market Cap Growth	210.66%	45.24%	18.62%	191.92%	17.09%	5.16%
Enterprise Value	82,817	29,110	21,273	17,655	6,409	5,586
Last Close Price	906.00	312.23	217.04	181.85	60.65	50.25
PE Ratio	138.14	48.82	34.57	55.82	38.59	43.69
Forward PE	53.61	22.26	22.26	22.26	22.26	22.26
PS Ratio	15.73	7.23	4.61	5.91	2.58	2.37
PB Ratio	22.03	8.42	7.37	8.16	3.05	2.56
P/TBV Ratio	22.11	8.45	7.38	8.16	3.05	2.56
P/FCF Ratio	116.15	34.02	60.37	-	29.40	-
P/OCF Ratio	84.88	27.80	29.35	-	19.42	84.17
EV/Sales Ratio	15.67	7.27	4.92	6.21	2.87	2.69
EV/EBITDA Ratio	86.87	36.33	25.40	38.62	18.86	19.85
EV/EBIT Ratio	107.72	45.02	29.90	51.01	27.82	32.81
EV/FCF Ratio	115.72	34.21	64.43	-	32.74	-
Debt / Equity Ratio	0.43	0.50	0.50	0.70	0.58	0.60
Debt / EBITDA Ratio	1.71	2.12	1.61	3.12	3.20	4.01
Debt / FCF Ratio	2.28	2.00	4.10	-	5.61	-
Net Debt / Equity Ratio	-0.08	-0.06	0.27	0.54	0.27	0.27
Net Debt / EBITDA Ratio	-0.33	-0.27	0.88	2.43	1.50	1.84
Net Debt / FCF Ratio	-0.43	-0.25	2.24	-2.34	2.61	-0.98
Asset Turnover	0.87	0.73	0.96	0.75	0.65	0.66
Inventory Turnover	3.14	2.46	2.57	2.35	2.79	2.69
Quick Ratio	1.19	1.46	1.42	0.61	0.85	1.01
Current Ratio	1.76	2.05	2.71	1.53	1.42	1.64
Return on Equity (ROE)	17.20%	19.31%	24.21%	15.27%	7.84%	6.01%
Return on Assets (ROA)	7.92%	7.39%	9.90%	5.72%	4.18%	3.40%
Return on Invested Capital (ROIC)	17.75%	15.34%	16.99%	9.60%	7.27%	5.87%
Return on Capital Employed (ROCE)	17.40%	15.30%	18.60%	12.90%	10.00%	6.90%
Earnings Yield	0.73%	2.05%	2.89%	1.79%	2.59%	2.29%
FCF Yield	0.86%	2.94%	1.66%	-2.83%	3.40%	-10.68%
Dividend Yield	0.44%	1.28%	1.83%	0.83%	2.47%	3.38%
Payout Ratio	60.44%	60.29%	23.26%	44.54%	101.88%	158.87%
Buyback Yield / Dilution	-1.00%	-4.68%	-0.02%	0.02%	0.02%	0.02%
Total Shareholder Return	-0.56%	-3.40%	1.81%	0.85%	2.49%	3.40%

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