APAC Opto Electronics 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	May '26 May 28, 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	18,225	6,187	7,657	6,594	2,343	2,495
Market Cap Growth	208.61%	-19.20%	16.13%	181.47%	-6.11%	0.31%
Enterprise Value	17,047	5,085	6,578	5,581	1,272	1,446
Last Close Price	233.00	79.10	95.96	80.23	26.92	27.41
PE Ratio	117.80	40.04	34.75	32.10	8.98	17.18
PS Ratio	21.00	7.59	8.18	7.00	2.65	3.20
PB Ratio	10.22	3.58	4.49	3.96	1.38	1.58
P/TBV Ratio	10.24	3.59	4.50	3.96	1.38	1.58
P/FCF Ratio	190.85	33.58	26.73	49.78	8.27	16.95
P/OCF Ratio	148.84	29.05	24.15	43.54	8.09	15.23
EV/Sales Ratio	19.64	6.24	7.03	5.93	1.44	1.86
EV/EBITDA Ratio	81.92	25.21	29.15	24.42	5.04	7.18
EV/EBIT Ratio	94.55	29.10	32.42	26.92	5.53	8.15
EV/FCF Ratio	178.52	27.60	22.96	42.13	4.49	9.82
Debt / Equity Ratio	0	0	0	0	0	0.00
Debt / EBITDA Ratio	0.00	0.00	0.00	0.00	0.00	0.01
Debt / FCF Ratio	0	0.00	0.00	0.01	0.00	0.01
Net Debt / Equity Ratio	-0.66	-0.66	-0.65	-0.63	-0.69	-0.65
Net Debt / EBITDA Ratio	-5.66	-5.68	-4.88	-4.63	-4.63	-5.13
Net Debt / FCF Ratio	-12.33	-6.22	-3.85	-7.99	-4.12	-7.01
Asset Turnover	0.44	0.43	0.50	0.50	0.48	0.45
Inventory Turnover	2.77	2.63	2.93	2.39	2.03	2.10
Quick Ratio	7.32	7.25	7.52	6.37	7.09	5.94
Current Ratio	8.26	8.40	8.34	7.40	8.41	7.16
Return on Equity (ROE)	8.73%	9.01%	13.07%	12.21%	15.92%	9.35%
Return on Assets (ROA)	5.74%	5.76%	6.75%	6.89%	7.86%	6.45%
Return on Invested Capital (ROIC)	26.40%	25.67%	28.49%	31.06%	35.97%	28.04%
Return on Capital Employed (ROCE)	10.10%	10.10%	11.90%	12.40%	13.50%	11.20%
Earnings Yield	0.85%	2.50%	2.88%	3.12%	11.14%	5.82%
FCF Yield	0.52%	2.98%	3.74%	2.01%	12.09%	5.90%
Dividend Yield	0.73%	-	1.82%	2.99%	11.14%	6.57%
Payout Ratio	88.48%	88.58%	85.19%	114.23%	53.96%	59.25%
Buyback Yield / Dilution	-	0.10%	0.26%	0.77%	-0.60%	-0.05%
Total Shareholder Return	0.73%	0.10%	2.09%	3.76%	10.54%	6.51%

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