Spec Products 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	Aug '25 Aug 22, 2025	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	2,285	2,249	-	-	-	-
Enterprise Value	1,813	2,282	-	-	-	-
Last Close Price	49.30	51.16	-	-	-	-
PE Ratio	14.73	9.05	-	-	-	-
PS Ratio	0.93	0.93	-	-	-	-
PB Ratio	1.58	1.71	-	-	-	-
P/TBV Ratio	1.58	1.71	-	-	-	-
P/FCF Ratio	23.54	21.04	-	-	-	-
P/OCF Ratio	15.04	12.08	-	-	-	-
EV/Sales Ratio	0.74	0.95	-	-	-	-
EV/EBITDA Ratio	7.60	9.35	-	-	-	-
EV/EBIT Ratio	8.50	9.93	-	-	-	-
EV/FCF Ratio	18.67	21.34	-	-	-	-
Debt / Equity Ratio	0.18	0.27	0.45	1.10	0.84	0.78
Debt / EBITDA Ratio	1.09	1.39	2.09	3.73	3.29	4.65
Debt / FCF Ratio	2.69	3.30	2.41	2.83	-	9.44
Asset Turnover	1.18	1.22	1.06	1.43	1.56	-
Inventory Turnover	12.57	11.34	10.32	10.43	10.50	-
Quick Ratio	2.17	2.22	1.36	0.73	1.49	1.51
Current Ratio	2.50	2.71	2.06	1.38	2.12	1.92
Return on Equity (ROE)	10.75%	19.83%	19.79%	31.23%	15.70%	-
Return on Assets (ROA)	6.40%	7.29%	6.66%	7.81%	6.73%	-
Return on Capital (ROIC)	7.80%	8.46%	7.76%	9.33%	8.15%	-
Return on Capital Employed (ROCE)	13.80%	15.20%	16.90%	22.90%	14.40%	8.90%
Earnings Yield	6.23%	11.05%	-	-	-	-
FCF Yield	4.25%	4.75%	-	-	-	-
Dividend Yield	7.10%	6.84%	-	-	-	-
Payout Ratio	86.12%	49.37%	52.23%	26.61%	35.71%	109.68%
Buyback Yield / Dilution	-9.22%	-11.25%	-0.04%	-0.63%	-0.32%	-
Total Shareholder Return	-2.12%	-4.40%	-0.04%	-0.63%	-0.32%	-

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