Chia Yi Steel 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	474	497	600	494	648	469
Market Cap Growth	-7.08%	-17.29%	21.46%	-23.69%	37.98%	-9.17%
Enterprise Value	1,563	1,597	1,625	1,421	1,530	1,173
Last Close Price	10.50	11.00	13.30	10.95	14.35	10.40
PS Ratio	0.46	0.49	0.52	0.40	0.66	0.65
PB Ratio	1.48	1.67	1.47	1.06	1.28	0.93
P/TBV Ratio	1.74	2.10	1.71	1.28	1.58	1.11
P/OCF Ratio	24.75	-	-	67.04	12.65	10.28
EV/Sales Ratio	1.51	1.58	1.40	1.15	1.55	1.63
EV/EBITDA Ratio	-	-	31.71	10681.24	50.30	353.54
EV/FCF Ratio	-378.78	-	-	-	-	-
Debt / Equity Ratio	3.57	3.85	2.53	2.13	1.88	1.49
Debt / EBITDA Ratio	-	-	19.13	241.14	27.79	103.77
Asset Turnover	0.54	0.54	0.61	0.65	0.59	0.48
Inventory Turnover	4.20	4.12	4.78	5.39	4.68	3.59
Quick Ratio	0.29	0.31	0.32	0.49	0.56	0.52
Current Ratio	0.52	0.54	0.58	0.81	0.87	0.82
Return on Equity (ROE)	-50.38%	-42.05%	-12.35%	-9.34%	-2.82%	-8.03%
Return on Assets (ROA)	-4.29%	-4.39%	-1.54%	-2.39%	-0.97%	-2.16%
Return on Invested Capital (ROIC)	-9.53%	-9.60%	-3.48%	-5.50%	-2.13%	-4.64%
Return on Capital Employed (ROCE)	-19.90%	-18.70%	-5.50%	-6.80%	-2.30%	-6.10%
Earnings Yield	-29.93%	-24.87%	-5.73%	-5.63%	-1.68%	-8.49%
FCF Yield	-0.87%	-15.41%	-11.36%	-19.58%	-29.41%	-7.81%

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