Eslite Spectrum Corporation (TPEX:2926)

Eslite Spectrum Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb 10, 2026	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	1,779	2,206	3,076	2,891	2,824	3,763
Market Cap Growth	-21.44%	-28.27%	6.39%	2.35%	-24.94%	-30.96%
Enterprise Value	11,915	13,517	14,471	11,354	12,076	13,022
Last Close Price	37.55	46.35	64.62	60.73	59.34	77.97
PE Ratio	44.18	172.32	-	-	-	68.33
Forward PE	-	17.78	17.78	17.78	17.78	17.78
PS Ratio	0.26	0.32	0.46	0.52	0.60	0.83
PB Ratio	2.99	3.58	5.48	4.24	3.33	3.32
P/TBV Ratio	3.52	4.22	6.61	5.05	3.86	3.55
P/FCF Ratio	1.12	2.27	3.55	2.73	2.32	3.69
P/OCF Ratio	0.90	1.41	1.56	2.48	1.89	2.87
EV/Sales Ratio	1.71	1.97	2.18	2.03	2.58	2.87
EV/EBITDA Ratio	7.57	72.01	-	-	-	39.04
EV/EBIT Ratio	-	-	-	-	-	148.62
EV/FCF Ratio	7.47	13.90	16.69	10.73	9.94	12.76
Debt / Equity Ratio	19.16	18.95	22.11	14.18	11.62	9.61
Debt / EBITDA Ratio	7.25	8.31	8.33	8.30	8.35	6.00
Debt / FCF Ratio	7.16	12.02	14.32	9.14	8.12	10.66
Asset Turnover	0.44	0.41	0.43	0.41	0.33	0.30
Inventory Turnover	3.25	3.23	3.55	3.50	3.84	4.43
Quick Ratio	0.56	0.56	0.54	0.55	0.47	0.50
Current Ratio	0.87	0.88	0.82	0.86	0.71	0.71
Return on Equity (ROE)	6.79%	2.08%	-20.86%	-25.08%	-23.79%	4.15%
Return on Assets (ROA)	0.02%	-0.60%	-1.52%	-2.28%	-1.99%	0.36%
Return on Invested Capital (ROIC)	0.02%	-0.65%	-3.71%	-5.36%	-4.40%	0.34%
Return on Capital Employed (ROCE)	0.00%	-1.40%	-3.20%	-5.40%	-5.10%	0.90%
Earnings Yield	2.27%	0.58%	-4.20%	-6.51%	-8.09%	1.46%
FCF Yield	89.61%	44.09%	28.18%	36.61%	43.03%	27.12%
Dividend Yield	0.53%	0.43%	-	-	-	1.08%
Payout Ratio	23.51%	-	-	-	-	361.46%
Buyback Yield / Dilution	-0.03%	-0.01%	-	-	0.02%	-0.01%
Total Shareholder Return	0.50%	0.42%	-	-	0.02%	1.07%

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