Eslite Spectrum 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	Mar '26 Mar 5, 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	1,796	1,848	2,206	3,076	2,891	2,824
Market Cap Growth	-24.50%	-16.22%	-28.27%	6.39%	2.35%	-24.94%
Enterprise Value	11,237	11,983	13,517	14,471	11,354	12,076
Last Close Price	37.90	39.00	46.35	64.62	60.73	59.34
PE Ratio	70.19	72.27	172.32	-	-	-
Forward PE	-	17.78	17.78	17.78	17.78	17.78
PS Ratio	0.26	0.27	0.32	0.46	0.52	0.60
PB Ratio	2.90	2.98	3.58	5.48	4.24	3.33
P/TBV Ratio	3.35	3.45	4.22	6.61	5.05	3.86
P/FCF Ratio	1.39	1.43	2.27	3.55	2.73	2.32
P/OCF Ratio	1.09	1.12	1.41	1.56	2.48	1.89
EV/Sales Ratio	1.61	1.72	1.97	2.18	2.03	2.58
EV/EBITDA Ratio	7.31	7.80	72.01	-	-	-
EV/FCF Ratio	8.69	9.26	13.90	16.69	10.73	9.94
Debt / Equity Ratio	17.43	17.43	18.95	22.11	14.18	11.62
Debt / EBITDA Ratio	7.02	7.02	8.31	8.33	8.30	8.35
Debt / FCF Ratio	8.35	8.35	12.02	14.32	9.14	8.12
Net Debt / Equity Ratio	15.23	15.23	16.54	19.12	12.24	10.14
Net Debt / EBITDA Ratio	6.14	6.14	54.35	-129.89	-38.89	-51.07
Net Debt / FCF Ratio	7.29	7.29	10.49	12.39	7.89	7.08
Asset Turnover	0.43	0.43	0.41	0.43	0.41	0.33
Inventory Turnover	3.15	3.15	3.23	3.55	3.50	3.84
Quick Ratio	0.58	0.58	0.56	0.54	0.55	0.47
Current Ratio	0.86	0.86	0.88	0.82	0.86	0.71
Return on Equity (ROE)	4.06%	4.06%	2.08%	-20.86%	-25.08%	-23.79%
Return on Assets (ROA)	-0.05%	-0.05%	-0.60%	-1.52%	-2.28%	-1.99%
Return on Invested Capital (ROIC)	-0.05%	-0.05%	-0.65%	-3.71%	-5.36%	-4.40%
Return on Capital Employed (ROCE)	-0.10%	-0.10%	-1.40%	-3.20%	-5.40%	-5.10%
Earnings Yield	1.42%	1.38%	0.58%	-4.20%	-6.51%	-8.09%
FCF Yield	72.02%	69.99%	44.09%	28.18%	36.61%	43.03%
Dividend Yield	0.54%	-	0.43%	-	-	-
Payout Ratio	37.06%	37.06%	-	-	-	-
Buyback Yield / Dilution	0.08%	0.08%	-0.01%	-	-	0.02%
Total Shareholder Return	0.62%	0.08%	0.42%	-	-	0.02%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.