Eslite Spectrum Corporation (TPEX:2926)

Eslite Spectrum Ratios and Metrics

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

Total Valuation

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 9, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	1,422	1,848	2,206	3,076	2,891	2,824
Market Cap Growth	-32.51%	-16.22%	-28.27%	6.39%	2.35%	-24.94%
Enterprise Value	10,170	11,976	13,517	14,471	11,354	12,076
Last Close Price	30.00	38.49	45.74	63.77	59.94	58.56

Price Ratios

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 9, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
PE Ratio	47.75	72.27	172.32	-	-	-
Forward PE	-	17.78	17.78	17.78	17.78	17.78
PS Ratio	0.20	0.27	0.32	0.46	0.52	0.60
PB Ratio	2.29	2.98	3.58	5.48	4.24	3.33
P/TBV Ratio	2.61	3.45	4.22	6.61	5.05	3.86
P/FCF Ratio	0.87	1.43	2.27	3.55	2.73	2.32
P/OCF Ratio	0.80	1.12	1.41	1.56	2.48	1.89

EV Ratios

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 9, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
EV/Sales Ratio	1.42	1.72	1.97	2.18	2.03	2.58
EV/EBITDA Ratio	6.97	35.93	72.01	-	-	-
EV/FCF Ratio	6.19	9.26	13.90	16.69	10.73	9.94

Financial Efficiency

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 9, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Debt / Equity Ratio	16.39	17.84	18.95	22.11	14.18	11.62
Debt / EBITDA Ratio	6.98	7.19	8.31	8.33	8.30	8.35
Debt / FCF Ratio	6.21	8.54	12.02	14.32	9.14	8.12
Net Debt / Equity Ratio	14.07	15.71	16.54	19.12	12.24	10.14
Net Debt / EBITDA Ratio	29.14	29.20	54.35	-129.89	-38.89	-51.07
Net Debt / FCF Ratio	5.33	7.52	10.49	12.39	7.89	7.08
Asset Turnover	0.47	0.43	0.41	0.43	0.41	0.33
Inventory Turnover	3.16	3.15	3.23	3.55	3.50	3.84
Quick Ratio	0.54	0.57	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)	4.90%	4.06%	2.08%	-20.86%	-25.08%	-23.79%
Return on Assets (ROA)	-0.20%	-0.05%	-0.60%	-1.52%	-2.28%	-1.99%
Return on Invested Capital (ROIC)	-0.21%	-0.05%	-0.65%	-3.71%	-5.36%	-4.40%
Return on Capital Employed (ROCE)	-0.50%	-0.10%	-1.40%	-3.20%	-5.40%	-5.10%

Yields

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 9, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Earnings Yield	2.09%	1.38%	0.58%	-4.20%	-6.51%	-8.09%
FCF Yield	115.47%	69.99%	44.09%	28.18%	36.61%	43.03%
Dividend Yield	1.51%	1.20%	0.44%	-	-	-
Payout Ratio	31.83%	37.06%	-	-	-	-
Buyback Yield / Dilution	-0.01%	-0.01%	-0.01%	-	-	0.02%
Total Shareholder Return	1.49%	1.18%	0.42%	-	-	0.02%

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 9, 2026

Data Sources Report a data error