San Far Property 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 1, 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	5,548	6,229	7,380	6,662	3,984	4,931
Market Cap Growth	-30.80%	-15.60%	10.78%	67.21%	-19.20%	-6.13%
Enterprise Value	12,294	14,211	13,377	12,598	9,158	10,480
Last Close Price	17.10	19.20	21.40	18.94	10.98	12.92
PE Ratio	11.25	12.60	19.66	74.97	28.52	22.18
PS Ratio	3.10	3.48	3.63	6.92	1.75	2.87
PB Ratio	0.82	0.93	1.10	1.03	0.62	0.75
P/TBV Ratio	0.83	0.93	1.10	1.03	0.62	0.76
P/FCF Ratio	-	-	9.90	-	10.52	-
P/OCF Ratio	-	-	9.86	-	10.50	-
EV/Sales Ratio	6.88	7.95	6.59	13.08	4.03	6.11
EV/EBITDA Ratio	17.31	20.01	28.31	101.36	49.33	45.49
EV/EBIT Ratio	17.72	20.48	29.00	109.10	52.29	47.45
EV/FCF Ratio	-26.89	-	17.94	-	24.19	-
Debt / Equity Ratio	1.25	1.25	1.26	1.26	1.26	1.21
Debt / EBITDA Ratio	11.83	11.83	17.90	65.54	43.98	34.32
Debt / FCF Ratio	-	-	11.34	-	21.57	-
Net Debt / Equity Ratio	1.00	1.00	0.85	0.91	0.87	0.85
Net Debt / EBITDA Ratio	9.50	9.50	12.02	47.65	30.29	24.11
Net Debt / FCF Ratio	-14.75	-14.75	7.61	-13.41	14.85	-1.37
Asset Turnover	0.11	0.11	0.13	0.06	0.15	0.13
Inventory Turnover	0.07	0.07	0.11	0.06	0.16	0.14
Quick Ratio	0.27	0.27	0.47	0.35	0.52	0.35
Current Ratio	2.47	2.47	2.50	2.20	2.74	2.08
Return on Equity (ROE)	7.35%	7.35%	5.69%	1.37%	2.15%	3.40%
Return on Assets (ROA)	2.57%	2.57%	1.79%	0.46%	0.71%	1.05%
Return on Invested Capital (ROIC)	3.64%	3.88%	2.96%	0.89%	1.39%	2.24%
Return on Capital Employed (ROCE)	6.30%	6.30%	4.40%	1.30%	1.70%	2.60%
Earnings Yield	8.91%	7.94%	5.08%	1.33%	3.51%	4.51%
FCF Yield	-8.24%	-7.34%	10.10%	-6.63%	9.50%	-82.09%
Dividend Yield	8.01%	7.13%	4.87%	3.70%	3.91%	5.27%
Payout Ratio	68.34%	68.34%	60.91%	157.19%	158.98%	41.98%
Buyback Yield / Dilution	0.24%	0.24%	-0.02%	0.00%	0.66%	4.27%
Total Shareholder Return	8.03%	7.38%	4.84%	3.70%	4.57%	9.53%

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