Chang Jia M&E Engineering 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	942	944	1,054	1,302	870	870
Market Cap Growth	-15.74%	-10.41%	-19.04%	49.56%	-	-1.29%
Enterprise Value	405	433	634	1,040	637	651
Last Close Price	24.90	24.95	25.87	30.25	18.97	17.97
PE Ratio	18.72	18.66	8.81	10.57	8.13	16.27
Forward PE	-	10.04	10.04	10.04	10.04	10.04
PS Ratio	1.03	1.03	0.84	0.68	0.64	0.61
PB Ratio	0.99	0.99	1.08	1.39	0.98	1.06
P/TBV Ratio	1.69	1.69	1.56	2.34	1.20	1.42
P/FCF Ratio	3.08	3.08	3.30	4.80	4.27	98.17
P/OCF Ratio	3.07	3.08	3.30	4.74	4.22	94.66
EV/Sales Ratio	0.44	0.47	0.51	0.55	0.47	0.46
EV/EBITDA Ratio	2.66	2.85	2.98	4.17	3.19	5.73
EV/EBIT Ratio	7.68	8.21	6.35	7.39	5.46	26.90
EV/FCF Ratio	1.32	1.41	1.99	3.84	3.12	73.38
Debt / Equity Ratio	0.00	0.00	0.00	0.09	0.04	0.18
Debt / EBITDA Ratio	0.02	0.02	0.01	0.32	0.19	1.26
Debt / FCF Ratio	0.01	0.01	0.01	0.30	0.19	16.48
Net Debt / Equity Ratio	-0.57	-0.57	-0.45	-0.33	-0.33	-0.22
Net Debt / EBITDA Ratio	-3.53	-3.53	-2.07	-1.25	-1.48	-1.61
Net Debt / FCF Ratio	-1.75	-1.75	-1.38	-1.15	-1.45	-20.66
Asset Turnover	0.53	0.53	0.66	1.01	0.75	0.78
Quick Ratio	1.50	1.50	1.55	1.29	1.42	1.25
Current Ratio	1.60	1.60	1.65	1.36	1.50	1.31
Return on Equity (ROE)	5.25%	5.25%	12.48%	13.51%	12.53%	6.46%
Return on Assets (ROA)	1.90%	1.90%	3.30%	4.67%	4.04%	0.83%
Return on Invested Capital (ROIC)	10.06%	8.72%	13.42%	18.25%	15.15%	3.43%
Return on Capital Employed (ROCE)	4.60%	4.60%	8.70%	12.50%	11.90%	2.50%
Earnings Yield	5.37%	5.36%	11.35%	9.46%	12.30%	6.15%
FCF Yield	32.52%	32.45%	30.27%	20.83%	23.42%	1.02%
Dividend Yield	8.18%	-	7.73%	6.94%	10.01%	6.40%
Payout Ratio	149.60%	149.60%	66.42%	58.36%	40.66%	118.82%
Buyback Yield / Dilution	-0.16%	-0.16%	-0.04%	0.12%	0.14%	0.10%
Total Shareholder Return	8.02%	-0.16%	7.69%	7.07%	10.15%	6.51%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.