Pan Asia Chemical Co. 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	Apr '26 Apr 17, 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	6,076	4,138	5,591	4,814	4,214	4,166
Market Cap Growth	24.90%	-25.99%	16.14%	14.25%	1.15%	12.49%
Enterprise Value	7,766	5,779	7,400	6,318	5,930	6,111
Last Close Price	15.05	10.25	13.51	11.46	9.92	9.69
PE Ratio	16.91	11.49	14.65	13.86	10.48	12.15
PS Ratio	4.52	3.08	3.88	3.64	2.30	2.41
PB Ratio	0.98	0.67	0.93	0.80	0.74	0.72
P/TBV Ratio	0.98	0.67	0.93	0.80	0.74	0.72
P/FCF Ratio	83.03	56.55	144.43	185.89	10.58	28.37
P/OCF Ratio	70.36	47.92	137.10	130.43	10.38	26.26
EV/Sales Ratio	5.78	4.30	5.14	4.78	3.24	3.54
EV/EBITDA Ratio	16.88	-	-	116.60	31.14	44.13
EV/EBIT Ratio	19.64	-	-	-	47.42	87.12
EV/FCF Ratio	106.13	78.98	191.15	243.96	14.89	41.61
Debt / Equity Ratio	0.36	0.36	0.39	0.34	0.42	0.45
Debt / EBITDA Ratio	-	-	-	36.23	12.23	18.27
Debt / FCF Ratio	30.65	30.65	61.35	79.68	5.94	17.94
Net Debt / Equity Ratio	0.27	0.27	0.30	0.26	0.32	0.35
Net Debt / EBITDA Ratio	-28.23	-28.23	-115.81	28.76	9.45	14.75
Net Debt / FCF Ratio	23.10	23.10	46.07	60.17	4.52	13.91
Asset Turnover	0.16	0.16	0.17	0.16	0.21	0.20
Inventory Turnover	7.32	7.32	6.33	5.51	6.94	9.20
Quick Ratio	0.33	0.33	0.35	0.29	0.30	0.35
Current Ratio	0.41	0.41	0.47	0.40	0.41	0.47
Return on Equity (ROE)	5.89%	5.89%	6.34%	5.94%	6.99%	5.99%
Return on Assets (ROA)	-0.86%	-0.86%	-0.56%	-0.08%	0.91%	0.50%
Return on Invested Capital (ROIC)	-1.54%	-1.52%	-0.98%	-0.15%	1.52%	0.89%
Return on Capital Employed (ROCE)	-1.80%	-1.80%	-1.20%	-0.20%	2.10%	1.10%
Earnings Yield	5.93%	8.71%	6.83%	7.21%	9.54%	8.23%
FCF Yield	1.20%	1.77%	0.69%	0.54%	9.45%	3.52%
Dividend Yield	1.66%	2.44%	1.85%	2.05%	1.32%	1.26%
Payout Ratio	28.02%	28.02%	24.82%	15.23%	12.24%	13.22%
Buyback Yield / Dilution	-0.02%	-0.02%	0.00%	0.03%	-0.02%	-0.01%
Total Shareholder Return	1.64%	2.42%	1.85%	2.07%	1.30%	1.25%

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