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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 7, 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	11,703	13,530	10,576	25,891	16,074	8,451
Market Cap Growth	13.25%	27.93%	-59.15%	61.07%	90.20%	199.72%
Enterprise Value	8,047	10,965	8,085	23,747	15,869	8,249
Last Close Price	70.70	86.00	73.58	179.00	118.61	65.86
PE Ratio	14.64	18.05	22.37	35.62	-	-
PS Ratio	6.77	7.82	12.73	23.40	81.32	289.08
PB Ratio	2.07	2.39	3.39	9.39	22.29	18.25
P/TBV Ratio	2.39	2.77	4.89	9.52	23.46	19.80
P/FCF Ratio	51.62	59.68	21.59	38.79	-	-
P/OCF Ratio	48.04	55.54	21.25	38.74	-	-
EV/Sales Ratio	4.65	6.34	9.73	21.47	80.28	282.15
EV/EBITDA Ratio	7.33	10.10	19.20	34.00	-	-
EV/EBIT Ratio	8.61	11.74	19.34	34.25	-	-
EV/FCF Ratio	35.49	48.36	16.51	35.58	-	-
Debt / Equity Ratio	0.01	0.01	0.01	0.01	0.04	0.03
Debt / EBITDA Ratio	0.04	0.04	0.09	0.02	-	-
Debt / FCF Ratio	0.21	0.21	0.08	0.02	-	-
Net Debt / Equity Ratio	-0.65	-0.65	-0.57	-0.84	-0.47	-0.59
Net Debt / EBITDA Ratio	-3.37	-3.37	-4.25	-3.30	4.14	1.11
Net Debt / FCF Ratio	-16.13	-16.13	-3.65	-3.45	1.59	1.47
Asset Turnover	0.37	0.37	0.26	0.58	0.31	0.05
Quick Ratio	36.41	36.41	8.49	12.89	11.63	10.05
Current Ratio	36.60	36.60	8.72	12.96	13.07	10.57
Return on Equity (ROE)	17.08%	17.08%	16.10%	41.81%	-6.76%	-49.43%
Return on Assets (ROA)	12.51%	12.51%	8.07%	22.64%	-8.54%	-29.36%
Return on Invested Capital (ROIC)	38.05%	44.86%	46.33%	151.89%	-30.57%	-118.36%
Return on Capital Employed (ROCE)	16.20%	16.20%	13.10%	24.50%	-11.80%	-54.20%
Earnings Yield	6.41%	5.54%	4.47%	2.81%	-0.25%	-2.93%
FCF Yield	1.94%	1.68%	4.63%	2.58%	-1.32%	-2.19%
Dividend Yield	2.83%	2.33%	2.05%	0.56%	-	-
Payout Ratio	31.52%	31.52%	29.84%	-	-	-
Buyback Yield / Dilution	-10.09%	-10.09%	-4.73%	-7.29%	-6.65%	-1.87%
Total Shareholder Return	-7.26%	-7.76%	-2.68%	-6.73%	-6.65%	-1.87%

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