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 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 15, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Market Capitalization	2,060	1,630	2,412	2,369	-
Market Cap Growth	-11.03%	-32.41%	1.81%	-	-
Enterprise Value	1,544	1,178	2,123	-	-
Last Close Price	61.00	48.30	75.73	72.42	-
PE Ratio	29.76	23.45	26.93	23.02	-
Forward PE	-	17.43	-	-	-
PS Ratio	3.07	2.43	3.17	3.26	-
PB Ratio	1.77	1.40	2.05	2.59	-
P/TBV Ratio	1.80	1.42	2.07	2.62	-
P/FCF Ratio	26.16	20.70	31.80	25.53	-
P/OCF Ratio	21.77	17.22	23.81	21.95	-
EV/Sales Ratio	2.30	1.76	2.79	-	-
EV/EBITDA Ratio	15.86	13.58	19.39	-	-
EV/EBIT Ratio	20.26	16.07	21.55	-	-
EV/FCF Ratio	19.61	14.96	27.99	-	-
Debt / Equity Ratio	0.01	0.01	0.02	0.03	0.10
Debt / EBITDA Ratio	0.16	0.16	0.16	0.20	0.44
Debt / FCF Ratio	0.20	0.20	0.25	0.30	0.34
Net Debt / Equity Ratio	-0.45	-0.45	-0.46	-0.33	-0.30
Net Debt / EBITDA Ratio	-6.03	-6.03	-4.92	-2.29	-1.35
Net Debt / FCF Ratio	-6.64	-6.64	-7.10	-3.29	-1.00
Asset Turnover	0.50	0.50	0.60	0.68	-
Inventory Turnover	1.77	1.77	1.80	1.70	-
Quick Ratio	5.18	5.18	3.83	2.69	1.91
Current Ratio	7.06	7.06	5.33	4.21	3.13
Return on Equity (ROE)	5.84%	5.84%	8.57%	12.54%	-
Return on Assets (ROA)	3.39%	3.39%	4.89%	7.22%	-
Return on Invested Capital (ROIC)	9.80%	10.11%	12.91%	18.26%	22.31%
Return on Capital Employed (ROCE)	6.20%	6.20%	8.20%	13.10%	18.90%
Earnings Yield	3.37%	4.26%	3.71%	4.35%	-
FCF Yield	3.82%	4.83%	3.15%	3.92%	-
Dividend Yield	2.86%	3.73%	3.04%	3.87%	-
Payout Ratio	111.19%	111.19%	95.69%	102.17%	43.91%
Buyback Yield / Dilution	-8.93%	-8.93%	-4.21%	-15.64%	-
Total Shareholder Return	-5.91%	-5.20%	-1.17%	-11.77%	-

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