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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 25, 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	1,014	1,065	799	749	579	418
Market Cap Growth	20.76%	33.32%	6.68%	29.39%	38.55%	34.80%
Enterprise Value	1,023	1,166	918	729	664	511
Last Close Price	28.65	30.10	26.02	24.27	18.54	13.28
PE Ratio	62.28	67.78	17.09	50.26	14.36	22.41
PS Ratio	1.47	1.54	1.10	1.19	0.76	0.52
PB Ratio	2.02	2.12	2.31	2.47	1.95	1.61
P/TBV Ratio	2.02	2.12	2.32	2.48	1.96	1.62
P/FCF Ratio	-	-	-	23.09	8.14	-
P/OCF Ratio	248.39	260.96	-	20.91	7.52	656.73
EV/Sales Ratio	1.48	1.69	1.26	1.16	0.87	0.64
EV/EBITDA Ratio	28.94	33.00	19.65	36.19	16.96	16.75
EV/EBIT Ratio	35.94	40.98	21.76	45.54	18.85	18.84
EV/FCF Ratio	-17.82	-	-	22.49	9.35	-
Debt / Equity Ratio	0.24	0.24	0.63	0.22	0.47	0.48
Debt / EBITDA Ratio	3.47	3.47	4.50	3.03	3.34	3.87
Debt / FCF Ratio	-	-	-	2.10	1.94	-
Net Debt / Equity Ratio	0.02	0.02	0.34	-0.07	0.02	0.27
Net Debt / EBITDA Ratio	0.25	0.25	2.54	-1.11	0.11	2.32
Net Debt / FCF Ratio	-0.15	-0.15	-0.95	-0.69	0.06	-24.42
Asset Turnover	0.97	0.97	1.22	1.22	1.41	1.52
Inventory Turnover	3.02	3.02	3.10	2.85	3.17	3.71
Quick Ratio	2.17	2.17	1.07	1.25	1.01	0.90
Current Ratio	3.65	3.65	1.99	2.37	1.94	1.73
Return on Equity (ROE)	3.70%	3.70%	14.39%	4.96%	14.51%	7.48%
Return on Assets (ROA)	2.50%	2.50%	4.41%	1.95%	4.04%	3.23%
Return on Invested Capital (ROIC)	4.23%	4.80%	8.97%	4.27%	8.61%	6.80%
Return on Capital Employed (ROCE)	4.90%	4.90%	9.20%	5.10%	11.20%	9.70%
Earnings Yield	1.55%	1.47%	5.85%	1.99%	6.97%	4.46%
FCF Yield	-5.66%	-5.39%	-15.64%	4.33%	12.28%	-0.69%
Dividend Yield	1.70%	-	1.57%	0.55%	1.44%	1.13%
Payout Ratio	92.92%	92.92%	8.69%	55.84%	11.26%	-
Buyback Yield / Dilution	-11.82%	-11.82%	-0.21%	0.24%	-0.25%	-0.31%
Total Shareholder Return	-10.12%	-11.82%	1.37%	0.79%	1.19%	0.81%

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