Sporton International 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	Feb '26 Feb 10, 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	18,183	16,299	21,087	24,550	20,325	21,053
Market Cap Growth	-9.85%	-22.71%	-14.11%	20.79%	-3.46%	-14.98%
Enterprise Value	15,236	13,735	18,598	21,816	18,322	19,847
Last Close Price	178.50	160.00	195.88	218.12	172.97	170.42
PE Ratio	16.64	14.86	16.35	16.83	13.22	19.71
Forward PE	17.73	16.96	16.96	15.71	13.65	19.16
PS Ratio	4.05	3.63	4.63	5.08	4.05	4.87
PB Ratio	2.90	2.60	3.45	4.28	3.82	4.56
P/TBV Ratio	3.15	2.83	3.72	4.58	4.07	4.84
P/FCF Ratio	15.24	13.66	15.45	19.02	12.08	14.20
P/OCF Ratio	13.30	11.92	13.38	14.50	9.31	10.80
EV/Sales Ratio	3.39	3.06	4.08	4.51	3.65	4.59
EV/EBITDA Ratio	8.34	7.52	9.51	9.88	8.17	10.80
EV/EBIT Ratio	11.34	10.22	12.21	12.31	10.01	13.82
EV/FCF Ratio	12.77	11.51	13.63	16.90	10.89	13.39
Debt / Equity Ratio	0.02	0.02	0.04	0.03	0.03	0.04
Debt / EBITDA Ratio	0.08	0.08	0.13	0.06	0.07	0.10
Debt / FCF Ratio	0.13	0.13	0.19	0.11	0.10	0.13
Net Debt / Equity Ratio	-0.55	-0.55	-0.53	-0.53	-0.52	-0.43
Net Debt / EBITDA Ratio	-1.88	-1.88	-1.64	-1.37	-1.25	-1.09
Net Debt / FCF Ratio	-2.88	-2.88	-2.36	-2.34	-1.66	-1.35
Asset Turnover	0.56	0.56	0.59	0.66	0.75	0.76
Inventory Turnover	53.06	53.06	49.93	42.20	34.98	36.58
Quick Ratio	3.74	3.74	3.79	3.20	2.77	2.60
Current Ratio	3.88	3.88	3.97	3.38	2.96	2.75
Return on Equity (ROE)	18.68%	18.68%	22.71%	27.33%	32.20%	25.66%
Return on Assets (ROA)	10.49%	10.49%	12.23%	15.03%	17.20%	15.68%
Return on Invested Capital (ROIC)	40.31%	39.38%	43.61%	54.08%	55.50%	40.34%
Return on Capital Employed (ROCE)	20.60%	20.60%	23.00%	29.00%	32.20%	29.40%
Earnings Yield	6.03%	6.73%	6.12%	5.94%	7.56%	5.07%
FCF Yield	6.56%	7.32%	6.47%	5.26%	8.28%	7.04%
Dividend Yield	5.66%	-	5.16%	4.81%	6.06%	5.03%
Payout Ratio	93.82%	93.82%	82.95%	73.17%	56.78%	54.50%
Buyback Yield / Dilution	0.09%	0.09%	0.03%	0.21%	-0.23%	-0.21%
Total Shareholder Return	5.74%	0.09%	5.19%	5.02%	5.83%	4.82%

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