O'Pay Electronic Payment 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 1, 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	799	1,046	1,598	1,751	2,858	-
Market Cap Growth	-52.38%	-34.54%	-8.71%	-38.76%	-	-
Enterprise Value	574	935	1,401	1,491	2,139	-
Last Close Price	11.00	14.40	22.00	24.10	39.35	-
PS Ratio	100.55	131.63	190.09	252.04	40.27	-
PB Ratio	1.56	2.04	2.70	2.71	4.08	-
P/TBV Ratio	1.57	2.05	2.72	2.72	4.08	-
EV/Sales Ratio	72.27	117.71	166.60	214.70	30.13	-
Debt / Equity Ratio	0.13	0.13	-	-	-	0.00
Net Debt / Equity Ratio	-0.44	-0.44	-0.36	-0.35	-0.39	-0.28
Net Debt / EBITDA Ratio	2.71	2.71	2.88	3.28	6.43	7.43
Net Debt / FCF Ratio	3.24	3.24	3.38	4.93	12.53	78.35
Asset Turnover	0.01	0.01	0.01	0.01	0.07	0.10
Quick Ratio	1.63	1.63	1.29	1.31	1.01	0.52
Current Ratio	3.22	3.22	3.82	4.51	3.48	2.56
Return on Equity (ROE)	-14.15%	-14.15%	-9.01%	-8.41%	-4.36%	-2.65%
Return on Assets (ROA)	-7.33%	-7.33%	-6.14%	-4.98%	-2.57%	-1.59%
Return on Capital Employed (ROCE)	-15.50%	-15.50%	-13.20%	-11.10%	-6.30%	-4.00%
Earnings Yield	-9.79%	-7.48%	-3.49%	-3.24%	-1.09%	-
FCF Yield	-8.67%	-6.62%	-3.94%	-2.65%	-0.77%	-

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