Finesse 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
Period Ending	Feb '26 Feb 10, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Market Capitalization	1,569	2,412	2,369	-
Market Cap Growth	-36.73%	1.81%	-	-
Enterprise Value	1,117	2,123	-	-
Last Close Price	46.50	75.73	72.42	-
PE Ratio	26.26	26.93	23.02	-
PS Ratio	2.28	3.17	3.26	-
PB Ratio	1.39	2.05	2.59	-
P/TBV Ratio	1.41	2.07	2.62	-
P/FCF Ratio	49.57	31.80	25.53	-
P/OCF Ratio	26.34	23.81	21.95	-
EV/Sales Ratio	1.62	2.79	-	-
EV/EBITDA Ratio	12.81	19.39	-	-
EV/EBIT Ratio	16.97	21.55	-	-
EV/FCF Ratio	35.28	27.99	-	-
Debt / Equity Ratio	0.01	0.02	0.03	0.10
Debt / EBITDA Ratio	0.19	0.16	0.20	0.44
Debt / FCF Ratio	0.49	0.25	0.30	0.34
Net Debt / Equity Ratio	-0.40	-0.46	-0.33	-0.30
Net Debt / EBITDA Ratio	-5.94	-4.92	-2.29	-1.35
Net Debt / FCF Ratio	-14.28	-7.10	-3.29	-1.00
Asset Turnover	0.56	0.60	0.68	-
Inventory Turnover	1.74	1.80	1.70	-
Quick Ratio	5.07	3.83	2.69	1.91
Current Ratio	7.20	5.33	4.21	3.13
Return on Equity (ROE)	5.72%	8.57%	12.54%	-
Return on Assets (ROA)	3.19%	4.89%	7.22%	-
Return on Invested Capital (ROIC)	8.55%	12.91%	18.26%	22.31%
Return on Capital Employed (ROCE)	5.50%	8.20%	13.10%	18.90%
Earnings Yield	3.72%	3.71%	4.35%	-
FCF Yield	2.02%	3.15%	3.92%	-
Dividend Yield	4.85%	2.98%	3.87%	-
Payout Ratio	132.27%	95.69%	102.17%	43.91%
Buyback Yield / Dilution	-6.53%	-4.21%	-15.64%	-
Total Shareholder Return	-1.67%	-1.23%	-11.77%	-

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