High Power Lighting Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 10, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	290	558	162	160	272	230
Market Cap Growth	-39.32%	244.56%	1.16%	-41.28%	18.69%	10.00%
Enterprise Value	92	362	-35	-34	86	45
Last Close Price	12.50	24.05	6.98	6.90	11.75	9.90
PE Ratio	-	43.46	-	64.57	-	-
PS Ratio	3.15	6.84	2.47	1.81	2.72	2.90
PB Ratio	1.23	2.29	0.70	0.67	1.16	0.95
P/TBV Ratio	1.23	2.29	0.70	0.67	1.16	0.95
P/FCF Ratio	74.08	21.32	21.91	13.47	-	-
P/OCF Ratio	52.16	20.08	19.69	11.15	-	-
EV/Sales Ratio	1.00	4.45	-	-	0.86	0.57
EV/EBITDA Ratio	9.14	-	-	-	113.00	-
EV/EBIT Ratio	27.66	-	-	-	-	-
EV/FCF Ratio	23.60	13.85	-	-	-	-
Debt / Equity Ratio	0.01	0.02	0.05	0.02	0.05	0.07
Debt / EBITDA Ratio	0.28	2.15	-	2.85	1.63	-
Debt / FCF Ratio	0.73	0.22	1.52	0.41	-	-
Net Debt / Equity Ratio	-0.84	-0.89	-0.83	-0.81	-0.77	-0.74
Net Debt / EBITDA Ratio	-43.82	73.20	16.40	45.75	-238.63	12.62
Net Debt / FCF Ratio	-50.48	-8.27	-25.73	-16.35	128.66	14.82
Asset Turnover	0.35	0.31	0.26	0.34	0.37	0.27
Inventory Turnover	1.99	2.18	1.72	2.07	2.51	2.71
Quick Ratio	7.62	7.79	12.37	10.51	7.75	8.56
Current Ratio	9.15	8.65	13.99	12.22	8.89	9.71
Return on Equity (ROE)	-0.39%	5.42%	-3.42%	1.04%	-3.29%	-11.45%
Return on Assets (ROA)	0.80%	-1.11%	-3.95%	-2.75%	-1.65%	-5.39%
Return on Invested Capital (ROIC)	8.63%	-13.96%	-38.43%	-23.74%	-12.36%	-35.66%
Return on Capital Employed (ROCE)	1.40%	-1.90%	-6.80%	-4.80%	-3.00%	-10.10%
Earnings Yield	-0.32%	2.30%	-4.95%	1.55%	-2.89%	-12.80%
FCF Yield	1.35%	4.69%	4.57%	7.42%	-0.52%	-5.26%
Buyback Yield / Dilution	-	-0.18%	0.21%	-0.22%	-	-
Total Shareholder Return	-	-0.18%	0.21%	-0.22%	-	-

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