Toplus Global 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	1,268	2,042	1,388	436	718	978
Market Cap Growth	-31.48%	47.12%	218.45%	-39.30%	-26.55%	-22.73%
Enterprise Value	2,369	3,083	2,215	1,654	2,315	2,425
Last Close Price	15.10	23.97	21.72	9.56	15.75	21.44
PS Ratio	1.16	2.27	1.89	0.67	1.17	1.01
PB Ratio	2.68	3.29	1.85	1.65	1.94	1.16
P/TBV Ratio	11.08	8.84	3.47	-	59.13	2.21
P/FCF Ratio	1808.79	-	12.29	-	-	6.91
P/OCF Ratio	28.34	99.50	10.39	-	-	4.17
EV/Sales Ratio	2.16	3.43	3.02	2.53	3.78	2.50
EV/EBITDA Ratio	110.28	-	-	-	-	-
EV/FCF Ratio	3378.90	-	19.61	-	-	17.13
Debt / Equity Ratio	2.57	1.95	1.51	4.37	3.81	2.08
Debt / EBITDA Ratio	55.59	46.65	12.02	35.11	56.20	131.81
Debt / FCF Ratio	1732.05	-	10.04	-	-	12.45
Net Debt / Equity Ratio	2.31	1.63	0.79	4.01	3.45	1.83
Net Debt / EBITDA Ratio	-6.77	-7.27	-10.40	-8.87	-6.44	-6.84
Net Debt / FCF Ratio	1558.23	-7.27	5.26	-30.61	-40.00	10.92
Asset Turnover	0.49	0.40	0.38	0.35	0.24	0.30
Inventory Turnover	14.03	12.38	15.99	17.01	15.72	17.75
Quick Ratio	0.17	0.28	1.14	0.19	0.22	0.26
Current Ratio	0.44	0.58	1.25	0.24	0.55	0.36
Return on Equity (ROE)	-49.50%	-28.70%	-21.91%	-33.01%	-77.73%	-40.91%
Return on Assets (ROA)	-6.93%	-5.52%	-3.56%	-6.37%	-8.07%	-7.45%
Return on Invested Capital (ROIC)	-15.07%	-13.29%	-8.21%	-12.92%	-16.22%	-14.54%
Return on Capital Employed (ROCE)	-20.00%	-13.90%	-6.50%	-17.20%	-26.10%	-18.50%
Earnings Yield	-21.14%	-9.25%	-7.99%	-24.01%	-65.73%	-44.98%
FCF Yield	0.06%	-6.84%	8.14%	-7.91%	-4.46%	14.48%
Buyback Yield / Dilution	-9.49%	-53.44%	-26.93%	-	-	-0.01%
Total Shareholder Return	-9.49%	-53.44%	-26.93%	-	-	-0.01%

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