Jason's Entertainment 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 27, 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	211	252	273	329	864	837
Market Cap Growth	-20.24%	-7.87%	-16.95%	-61.90%	3.24%	110.47%
Enterprise Value	-29	-11	-1	15	505	461
Last Close Price	13.20	15.80	15.29	18.41	44.73	39.62
PE Ratio	-	-	24.66	65.57	13.79	9.54
PS Ratio	1.57	1.88	1.52	2.21	3.50	2.14
PB Ratio	0.77	0.92	0.88	1.10	2.46	2.44
P/TBV Ratio	0.77	0.92	0.88	1.10	2.47	2.44
P/FCF Ratio	-	-	18.83	-	8.16	17.20
P/OCF Ratio	-	-	18.83	-	8.15	17.08
EV/Sales Ratio	-	-	-	0.10	2.04	1.18
EV/EBITDA Ratio	-	-	-	2.97	7.98	4.20
EV/EBIT Ratio	-	-	-	5.42	8.26	4.30
EV/FCF Ratio	2.15	-	-	-	4.77	9.47
Debt / Equity Ratio	0.01	0.01	0.03	0.06	0.07	0.09
Debt / EBITDA Ratio	-	-	0.56	1.48	0.34	0.26
Debt / FCF Ratio	-	-	0.71	-	0.22	0.62
Net Debt / Equity Ratio	-0.88	-0.88	-0.92	-0.92	-1.00	-0.88
Net Debt / EBITDA Ratio	35.11	35.11	-24.65	-54.60	-5.54	-2.76
Net Debt / FCF Ratio	17.66	17.66	-19.69	17.87	-3.31	-6.21
Asset Turnover	0.41	0.41	0.50	0.37	0.53	0.84
Inventory Turnover	9.38	9.38	18.88	15.24	20.52	50.10
Quick Ratio	10.07	10.07	7.36	7.22	5.06	4.26
Current Ratio	10.78	10.78	7.55	7.38	5.18	4.36
Return on Equity (ROE)	-1.77%	-1.77%	3.63%	1.54%	18.04%	25.82%
Return on Assets (ROA)	-1.78%	-1.78%	1.58%	0.43%	8.26%	14.29%
Return on Invested Capital (ROIC)	-27.69%	-32.00%	30.15%	18.14%	221.68%	534.30%
Return on Capital Employed (ROCE)	-3.40%	-3.40%	2.90%	0.90%	16.20%	29.20%
Earnings Yield	-2.46%	-2.06%	4.06%	1.52%	7.25%	10.48%
FCF Yield	-6.45%	-5.39%	5.31%	-4.70%	12.26%	5.81%
Dividend Yield	15.75%	-	13.08%	-	7.89%	8.83%
Payout Ratio	-	-	-	1120.93%	89.03%	90.35%
Buyback Yield / Dilution	0.07%	0.07%	0.04%	0.37%	-0.29%	-0.38%
Total Shareholder Return	15.82%	0.07%	13.12%	0.37%	7.60%	8.46%

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