Jioushun Construction 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	891	1,047	711	546	534	629
Market Cap Growth	-0.19%	47.25%	30.22%	2.25%	-15.10%	15.71%
Enterprise Value	523	764	513	364	232	482
Last Close Price	22.30	26.20	17.27	14.68	13.30	17.37
PE Ratio	7.31	8.57	9.21	11.61	8.95	11.52
PS Ratio	0.39	0.45	0.31	0.25	0.24	0.34
PB Ratio	1.30	1.52	1.20	1.21	1.18	1.86
P/TBV Ratio	1.30	1.52	1.20	1.22	1.19	1.88
P/FCF Ratio	13.18	15.49	3.27	-	-	3.14
P/OCF Ratio	6.14	7.22	2.87	-	18.82	3.10
EV/Sales Ratio	0.23	0.33	0.22	0.17	0.10	0.26
EV/EBITDA Ratio	3.31	4.83	4.84	5.66	2.81	6.58
EV/EBIT Ratio	3.49	5.09	5.20	6.11	2.98	7.01
EV/FCF Ratio	7.74	11.30	2.36	-	-	2.41
Debt / Equity Ratio	0.12	0.12	0.18	0.25	0.22	0.30
Debt / EBITDA Ratio	0.51	0.51	1.02	1.75	1.20	1.39
Debt / FCF Ratio	1.20	1.20	0.50	-	-	0.51
Net Debt / Equity Ratio	-0.53	-0.53	-0.42	-0.16	-0.55	-0.66
Net Debt / EBITDA Ratio	-2.32	-2.32	-2.33	-1.13	-2.99	-3.07
Net Debt / FCF Ratio	-5.44	-5.44	-1.14	0.88	11.29	-1.12
Asset Turnover	1.38	1.38	1.55	1.63	1.77	1.76
Inventory Turnover	33.73	33.73	48.08	78.61	106.62	152.84
Quick Ratio	1.07	1.07	0.92	0.99	1.26	1.09
Current Ratio	1.46	1.46	1.39	1.33	1.51	1.37
Return on Equity (ROE)	19.05%	19.05%	14.78%	10.44%	15.12%	17.49%
Return on Assets (ROA)	5.60%	5.60%	4.15%	2.80%	3.88%	4.12%
Return on Invested Capital (ROIC)	34.39%	35.79%	21.69%	16.26%	38.88%	28.63%
Return on Capital Employed (ROCE)	21.10%	21.10%	16.60%	13.20%	14.70%	17.80%
Earnings Yield	13.71%	11.67%	10.86%	8.62%	11.17%	8.68%
FCF Yield	7.59%	6.46%	30.63%	-15.05%	-4.09%	31.86%
Dividend Yield	3.23%	-	4.17%	7.36%	10.84%	5.70%
Payout Ratio	23.58%	23.58%	46.64%	102.04%	46.04%	5.69%
Buyback Yield / Dilution	-18.06%	-18.06%	-1.71%	-18.19%	-1.70%	0.09%
Total Shareholder Return	-14.83%	-18.06%	2.46%	-10.82%	9.14%	5.80%

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