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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	1,092	1,612	2,042	1,388	436	718
Market Cap Growth	-41.66%	-21.05%	47.12%	218.45%	-39.30%	-26.55%
Enterprise Value	2,196	2,713	3,083	2,215	1,654	2,315
Last Close Price	13.00	18.79	23.97	21.72	9.56	15.75
PS Ratio	0.95	1.40	2.27	1.89	0.67	1.17
PB Ratio	2.40	3.54	3.29	1.85	1.65	1.94
P/TBV Ratio	10.72	15.83	8.84	3.47	-	59.13
P/FCF Ratio	27.72	40.94	-	12.29	-	-
P/OCF Ratio	12.93	19.10	99.50	10.39	-	-
EV/Sales Ratio	1.91	2.36	3.43	3.02	2.53	3.78
EV/EBITDA Ratio	40.09	48.67	-	-	-	-
EV/FCF Ratio	55.77	68.89	-	19.61	-	-
Debt / Equity Ratio	2.82	2.82	1.95	1.51	4.37	3.81
Debt / EBITDA Ratio	23.01	23.01	46.65	12.02	35.11	56.20
Debt / FCF Ratio	32.58	32.58	-	10.04	-	-
Net Debt / Equity Ratio	2.42	2.42	1.63	0.79	4.01	3.45
Net Debt / EBITDA Ratio	19.72	19.72	-7.27	-10.40	-8.87	-6.44
Net Debt / FCF Ratio	27.91	27.91	-7.27	5.26	-30.61	-40.00
Asset Turnover	0.50	0.50	0.40	0.38	0.35	0.24
Inventory Turnover	13.06	13.06	12.38	15.99	17.01	15.72
Quick Ratio	0.22	0.22	0.28	1.14	0.19	0.22
Current Ratio	0.48	0.48	0.58	1.25	0.24	0.55
Return on Equity (ROE)	-44.92%	-44.92%	-28.70%	-21.91%	-33.01%	-77.73%
Return on Assets (ROA)	-5.88%	-5.88%	-5.52%	-3.56%	-6.37%	-8.07%
Return on Invested Capital (ROIC)	-13.85%	-13.54%	-13.29%	-8.21%	-12.92%	-16.22%
Return on Capital Employed (ROCE)	-18.00%	-18.00%	-13.90%	-6.50%	-17.20%	-26.10%
Earnings Yield	-20.46%	-13.86%	-9.25%	-7.99%	-24.01%	-65.73%
FCF Yield	3.61%	2.44%	-6.84%	8.14%	-7.91%	-4.46%
Buyback Yield / Dilution	-1.40%	-1.40%	-53.44%	-26.93%	-	-

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