ACULA Technology 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	1,038	799	749	579	418	310
Market Cap Growth	27.32%	6.68%	29.39%	38.55%	34.80%	0.74%
Enterprise Value	1,139	918	729	664	511	342
Last Close Price	29.35	26.02	24.27	18.54	13.28	9.85
PE Ratio	44.65	17.09	50.26	14.36	22.41	-
PS Ratio	1.45	1.10	1.19	0.76	0.52	0.59
PB Ratio	2.09	2.31	2.47	1.95	1.61	1.29
P/TBV Ratio	2.10	2.32	2.48	1.96	1.62	1.30
P/FCF Ratio	-	-	23.09	8.14	-	-
P/OCF Ratio	82.98	-	20.91	7.52	656.73	-
EV/Sales Ratio	1.59	1.26	1.16	0.87	0.64	0.66
EV/EBITDA Ratio	28.33	19.65	36.19	16.96	16.75	-
EV/EBIT Ratio	34.22	21.76	45.54	18.85	18.84	-
EV/FCF Ratio	-24.64	-	22.49	9.35	-	-
Debt / Equity Ratio	0.26	0.63	0.22	0.47	0.48	0.55
Debt / EBITDA Ratio	3.24	4.50	3.03	3.34	3.87	-
Debt / FCF Ratio	-	-	2.10	1.94	-	-
Asset Turnover	1.03	1.22	1.22	1.41	1.52	1.02
Inventory Turnover	2.90	3.10	2.85	3.17	3.71	2.86
Quick Ratio	1.19	1.07	1.25	1.01	0.90	0.93
Current Ratio	3.20	1.99	2.37	1.94	1.73	1.67
Return on Equity (ROE)	5.16%	14.39%	4.96%	14.51%	7.48%	-4.09%
Return on Assets (ROA)	2.99%	4.41%	1.95%	4.04%	3.23%	-1.48%
Return on Invested Capital (ROIC)	4.61%	8.97%	4.27%	8.61%	6.80%	-4.09%
Return on Capital Employed (ROCE)	5.80%	9.20%	5.10%	11.20%	9.70%	-4.70%
Earnings Yield	2.06%	5.85%	1.99%	6.97%	4.46%	-3.28%
FCF Yield	-4.45%	-15.64%	4.33%	12.28%	-0.69%	-6.03%
Dividend Yield	1.61%	1.57%	0.55%	1.44%	1.13%	-
Payout Ratio	68.18%	8.69%	55.84%	11.26%	-	-
Buyback Yield / Dilution	-4.18%	-0.21%	0.24%	-0.25%	-0.31%	0.70%
Total Shareholder Return	-2.57%	1.37%	0.79%	1.19%	0.81%	0.70%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.