Lungyen Life Service 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 26, 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	19,681	19,828	23,273	16,887	16,404	18,610
Market Cap Growth	-26.80%	-14.80%	37.81%	2.94%	-11.85%	-16.26%
Enterprise Value	17,419	17,516	19,510	14,010	15,155	18,080
Last Close Price	46.85	47.20	55.40	40.20	39.05	43.01
PE Ratio	17.10	17.18	14.48	13.97	12.35	13.17
Forward PE	-	11.86	11.86	11.86	11.86	11.86
PS Ratio	4.86	4.90	5.60	4.12	4.14	5.24
PB Ratio	0.69	0.69	0.89	0.72	0.76	0.83
P/TBV Ratio	0.71	0.72	0.92	0.75	0.84	0.93
P/FCF Ratio	-	-	45.18	48.46	5.96	9.59
P/OCF Ratio	-	-	33.35	23.56	4.82	6.97
PEG Ratio	-	17.60	17.60	17.60	17.60	17.60
EV/Sales Ratio	4.30	4.33	4.69	3.42	3.82	5.09
EV/EBITDA Ratio	16.71	14.99	16.76	12.17	11.70	15.60
EV/EBIT Ratio	22.35	19.83	20.21	14.13	13.17	17.70
EV/FCF Ratio	-16.12	-	37.87	40.20	5.51	9.32
Debt / Equity Ratio	0.13	0.13	0.05	0.03	0.01	0.00
Debt / EBITDA Ratio	3.06	3.06	0.97	0.59	0.13	0.02
Debt / FCF Ratio	-	-	2.29	2.02	0.06	0.01
Net Debt / Equity Ratio	-0.06	-0.06	-0.15	-0.14	-0.16	-0.12
Net Debt / EBITDA Ratio	-1.54	-1.54	-3.43	-2.96	-2.61	-2.32
Net Debt / FCF Ratio	1.66	1.66	-7.74	-9.77	-1.23	-1.39
Asset Turnover	0.05	0.05	0.06	0.06	0.06	0.05
Inventory Turnover	0.08	0.08	0.09	0.09	0.08	0.07
Quick Ratio	0.24	0.24	0.26	0.27	0.28	0.28
Current Ratio	1.03	1.03	0.98	0.93	0.90	0.94
Return on Equity (ROE)	4.22%	4.22%	6.47%	5.55%	6.64%	6.81%
Return on Assets (ROA)	0.73%	0.73%	0.84%	0.91%	1.07%	0.97%
Return on Invested Capital (ROIC)	2.91%	3.09%	4.04%	4.34%	5.09%	4.81%
Return on Capital Employed (ROCE)	3.10%	3.10%	3.70%	4.20%	5.30%	4.50%
Earnings Yield	5.87%	5.82%	6.91%	7.16%	8.10%	7.59%
FCF Yield	-5.49%	-5.45%	2.21%	2.06%	16.78%	10.42%
Dividend Yield	-	-	-	-	-	2.79%
Payout Ratio	-	-	-	-	37.94%	35.68%
Buyback Yield / Dilution	-0.13%	-0.11%	0.02%	0.02%	-0.11%	3.44%
Total Shareholder Return	-0.13%	-0.11%	0.02%	0.02%	-0.11%	6.23%

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