Handa Pharmaceuticals 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	11,800	10,576	25,891	16,074	8,451	2,820
Market Cap Growth	17.37%	-59.15%	61.07%	90.20%	199.72%	-18.91%
Enterprise Value	9,234	8,085	23,747	15,869	8,249	2,326
Last Close Price	75.00	73.58	179.00	118.61	65.86	23.12
PE Ratio	16.55	22.37	35.62	-	-	-
PS Ratio	7.30	12.73	23.40	81.32	289.08	97.71
PB Ratio	2.63	3.39	9.39	22.29	18.25	5.23
P/TBV Ratio	3.18	4.89	9.52	23.46	19.80	5.59
P/FCF Ratio	67.18	21.59	38.79	-	-	-
P/OCF Ratio	60.74	21.25	38.74	-	-	-
EV/Sales Ratio	5.71	9.73	21.47	80.28	282.15	80.61
EV/EBITDA Ratio	9.30	19.20	34.00	-	-	-
EV/EBIT Ratio	10.64	19.34	34.25	-	-	-
EV/FCF Ratio	52.57	16.51	35.58	-	-	-
Debt / Equity Ratio	0.01	0.01	0.01	0.04	0.03	0.03
Debt / EBITDA Ratio	0.05	0.09	0.02	-	-	-
Debt / FCF Ratio	0.28	0.08	0.02	-	-	-
Net Debt / Equity Ratio	-0.57	-0.57	-0.84	-0.47	-0.59	-0.56
Net Debt / EBITDA Ratio	-2.61	-4.25	-3.30	4.14	1.11	0.98
Net Debt / FCF Ratio	-14.61	-3.65	-3.45	1.59	1.47	0.96
Asset Turnover	-	0.26	0.58	0.31	0.05	0.04
Quick Ratio	32.25	8.49	12.89	11.63	10.05	9.05
Current Ratio	32.44	8.72	12.96	13.07	10.57	10.79
Return on Equity (ROE)	-	16.10%	41.81%	-6.76%	-49.43%	-41.47%
Return on Assets (ROA)	-	8.07%	22.64%	-8.54%	-29.36%	-27.20%
Return on Invested Capital (ROIC)	41.24%	46.33%	151.89%	-30.57%	-118.36%	-143.32%
Return on Capital Employed (ROCE)	18.80%	13.10%	24.50%	-11.80%	-54.20%	-58.30%
Earnings Yield	5.79%	4.47%	2.81%	-0.25%	-2.93%	-10.00%
FCF Yield	1.49%	4.63%	2.58%	-1.32%	-2.19%	-11.20%
Dividend Yield	2.01%	2.04%	0.56%	-	-	-
Payout Ratio	34.59%	29.84%	-	-	-	-
Buyback Yield / Dilution	-6.72%	-4.73%	-7.29%	-6.65%	-1.87%	-5.35%
Total Shareholder Return	-4.71%	-2.69%	-6.73%	-6.65%	-1.87%	-5.35%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.