Luminescence Technology 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	1,308	494	415	380	501	382
Market Cap Growth	146.45%	19.09%	9.27%	-24.12%	30.92%	-24.00%
Enterprise Value	1,155	332	191	159	301	209
Last Close Price	52.00	18.93	15.25	12.81	16.14	11.61
PE Ratio	74.28	28.42	14.17	15.04	23.01	64.63
PS Ratio	9.54	4.38	4.14	3.52	4.82	4.54
PB Ratio	4.34	1.56	1.27	1.14	1.53	1.15
P/TBV Ratio	4.34	1.56	1.27	1.14	1.53	1.15
P/FCF Ratio	74.16	24.74	-	10.92	14.22	18.08
P/OCF Ratio	64.75	17.60	12.85	9.73	13.12	14.59
EV/Sales Ratio	8.42	2.94	1.91	1.48	2.89	2.48
EV/EBITDA Ratio	33.90	13.87	8.89	4.50	12.10	15.55
EV/EBIT Ratio	52.35	24.18	17.26	6.57	22.51	137.59
EV/FCF Ratio	65.48	16.59	-	4.58	8.54	9.88
Debt / Equity Ratio	0.02	0.02	0.10	0.01	0.02	0.03
Debt / EBITDA Ratio	0.17	0.27	1.34	0.12	0.25	0.51
Debt / FCF Ratio	0.32	0.36	-	0.13	0.20	0.42
Net Debt / Equity Ratio	-0.51	-0.47	-0.50	-0.66	-0.58	-0.57
Net Debt / EBITDA Ratio	-4.82	-6.31	-7.65	-6.20	-7.71	-14.00
Net Debt / FCF Ratio	-8.68	-7.55	8.68	-6.31	-5.45	-8.89
Asset Turnover	0.38	0.31	0.27	0.30	0.29	0.24
Inventory Turnover	0.79	0.60	0.48	0.53	0.57	0.58
Quick Ratio	3.88	6.39	9.33	8.58	9.03	14.62
Current Ratio	5.41	9.04	12.43	10.93	11.93	18.26
Return on Equity (ROE)	5.81%	5.41%	8.88%	7.63%	6.59%	1.80%
Return on Assets (ROA)	3.86%	2.34%	1.85%	4.19%	2.35%	0.27%
Return on Invested Capital (ROIC)	13.86%	7.81%	7.05%	15.46%	9.10%	0.99%
Return on Capital Employed (ROCE)	7.20%	4.20%	3.10%	7.20%	4.00%	0.40%
Earnings Yield	1.35%	3.52%	7.06%	6.65%	4.35%	1.55%
FCF Yield	1.35%	4.04%	-4.57%	9.16%	7.03%	5.53%
Dividend Yield	1.83%	5.02%	6.56%	11.71%	4.82%	8.62%
Payout Ratio	142.13%	144.62%	128.80%	77.51%	115.61%	-
Buyback Yield / Dilution	0.23%	0.13%	0.06%	-0.51%	-0.61%	-
Total Shareholder Return	2.05%	5.15%	6.61%	11.21%	4.22%	8.62%

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