Health & Life 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	588	851	804	723	742	1,233
Market Cap Growth	-28.74%	5.90%	11.15%	-2.56%	-39.81%	195.79%
Enterprise Value	561	830	765	713	624	1,043
Last Close Price	12.40	17.95	16.95	15.25	15.65	26.00
PE Ratio	-	35.11	-	-	-	5.98
PS Ratio	1.33	1.21	1.34	0.91	0.91	1.59
PB Ratio	1.78	2.17	2.40	1.94	1.96	2.80
P/TBV Ratio	1.79	2.18	2.43	1.98	1.97	2.80
P/FCF Ratio	18.58	28.13	10.44	-	-	-
P/OCF Ratio	15.70	25.51	9.46	-	-	-
EV/Sales Ratio	1.27	1.18	1.27	0.89	0.77	1.35
EV/EBITDA Ratio	-	57.22	-	-	-	-
EV/EBIT Ratio	-	332.62	-	-	-	-
EV/FCF Ratio	17.72	27.44	9.94	-	-	-
Debt / Equity Ratio	0.60	0.54	0.34	0.51	0.36	0.49
Debt / EBITDA Ratio	-	8.24	-	-	-	-
Debt / FCF Ratio	6.20	7.08	1.48	-	-	-
Net Debt / Equity Ratio	-0.08	-0.16	-0.11	0.09	-0.17	-0.50
Net Debt / EBITDA Ratio	0.91	-4.34	1.27	-0.95	0.73	27.78
Net Debt / FCF Ratio	-0.86	-2.08	-0.48	-0.38	0.46	3.87
Asset Turnover	0.59	0.93	0.80	1.01	0.91	0.98
Inventory Turnover	2.86	3.28	2.26	2.93	3.51	4.66
Quick Ratio	2.28	1.88	0.74	0.80	0.88	1.20
Current Ratio	3.25	2.62	1.43	1.53	1.66	1.72
Return on Equity (ROE)	-12.73%	6.65%	-9.39%	-4.67%	-15.22%	58.28%
Return on Assets (ROA)	-3.73%	0.20%	-3.40%	-3.52%	-6.78%	-1.33%
Return on Invested Capital (ROIC)	-14.64%	0.67%	-11.68%	-12.36%	-36.29%	-5.51%
Return on Capital Employed (ROCE)	-8.60%	0.40%	-11.40%	-10.40%	-22.50%	-3.10%
Earnings Yield	-7.79%	2.85%	-4.13%	-2.43%	-8.40%	16.71%
FCF Yield	5.38%	3.55%	9.57%	-11.82%	-19.35%	-4.60%
Buyback Yield / Dilution	-	-	-	-	0.21%	-0.21%

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