Acter Group Corporation 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 1, 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	86,733	96,907	46,096	22,024	11,666	12,695
Market Cap Growth	86.90%	110.23%	109.30%	88.79%	-8.11%	18.09%
Enterprise Value	79,917	93,137	42,016	19,314	9,663	10,850
Last Close Price	699.00	775.65	355.21	161.61	84.82	85.37
PE Ratio	24.68	27.48	17.61	11.98	6.04	10.54
Forward PE	15.37	5.35	5.35	5.35	5.35	5.35
PS Ratio	2.09	2.34	1.52	0.88	0.41	0.63
PB Ratio	4.47	4.99	2.76	1.68	1.08	1.74
P/TBV Ratio	6.65	7.43	4.23	2.52	1.56	2.30
P/FCF Ratio	15.29	17.08	21.82	5.22	7.58	-
P/OCF Ratio	14.95	16.70	20.54	5.05	6.92	-
EV/Sales Ratio	1.93	2.25	1.39	0.77	0.34	0.54
EV/EBITDA Ratio	13.49	16.11	9.35	5.78	2.85	4.93
EV/EBIT Ratio	13.88	16.33	9.53	5.92	2.91	5.07
EV/FCF Ratio	14.09	16.42	19.89	4.58	6.28	-
Debt / Equity Ratio	0.04	0.04	0.04	0.08	0.17	0.21
Debt / EBITDA Ratio	0.13	0.13	0.15	0.29	0.53	0.68
Debt / FCF Ratio	0.14	0.14	0.32	0.24	1.20	-
Net Debt / Equity Ratio	-0.67	-0.67	-0.59	-0.66	-0.59	-0.46
Net Debt / EBITDA Ratio	-2.27	-2.27	-2.20	-2.58	-1.87	-1.54
Net Debt / FCF Ratio	-2.31	-2.31	-4.68	-2.04	-4.13	32.62
Asset Turnover	1.10	1.10	0.98	0.92	1.23	1.20
Inventory Turnover	25.73	25.73	12.51	11.87	26.13	43.34
Quick Ratio	1.64	1.64	1.63	1.56	1.57	1.61
Current Ratio	1.78	1.78	1.86	1.86	1.73	1.77
Return on Equity (ROE)	25.48%	25.48%	24.07%	21.77%	27.63%	22.86%
Return on Assets (ROA)	9.46%	9.46%	8.93%	7.46%	9.06%	7.91%
Return on Invested Capital (ROIC)	57.92%	65.97%	57.66%	54.18%	58.19%	51.13%
Return on Capital Employed (ROCE)	27.40%	27.40%	24.60%	22.80%	26.30%	24.00%
Earnings Yield	4.07%	3.64%	5.68%	8.35%	16.57%	9.49%
FCF Yield	6.54%	5.85%	4.58%	19.16%	13.20%	-0.82%
Dividend Yield	2.86%	2.58%	4.22%	6.50%	13.77%	8.79%
Payout Ratio	52.77%	52.77%	49.78%	77.02%	44.44%	56.98%
Buyback Yield / Dilution	0.17%	0.17%	1.11%	-0.58%	-1.19%	-5.65%
Total Shareholder Return	2.96%	2.75%	5.33%	5.91%	12.58%	3.14%

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