Spirit Scientific 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 16, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Market Capitalization	950	1,244	1,116	-	-
Market Cap Growth	-26.13%	11.45%	-	-	-
Enterprise Value	686	992	871	-	-
Last Close Price	53.70	70.30	63.76	-	-
PE Ratio	47.52	62.03	220.96	-	-
PS Ratio	3.48	4.55	4.93	-	-
PB Ratio	2.45	3.20	3.11	-	-
P/TBV Ratio	2.49	3.27	3.19	-	-
P/FCF Ratio	21.76	28.48	-	-	-
P/OCF Ratio	19.84	25.97	49.84	-	-
EV/Sales Ratio	2.51	3.63	3.85	-	-
EV/EBITDA Ratio	13.61	19.19	44.97	-	-
EV/EBIT Ratio	30.66	44.33	104.73	-	-
EV/FCF Ratio	15.71	22.71	-	-	-
Debt / Equity Ratio	0.11	0.11	0.08	0.11	0.31
Debt / EBITDA Ratio	0.79	0.79	1.05	1.33	1.68
Debt / FCF Ratio	0.94	0.94	-	2.82	2.71
Net Debt / Equity Ratio	-0.68	-0.68	-0.65	-0.76	-0.44
Net Debt / EBITDA Ratio	-5.11	-5.11	-11.97	-14.54	-2.44
Net Debt / FCF Ratio	-6.05	-6.05	5.77	-19.48	-3.94
Asset Turnover	0.57	0.57	0.53	0.58	-
Inventory Turnover	4.07	4.07	4.37	5.35	-
Quick Ratio	4.43	4.43	4.31	4.60	2.44
Current Ratio	4.76	4.76	4.62	4.73	2.60
Return on Equity (ROE)	5.37%	5.37%	1.50%	2.27%	-
Return on Assets (ROA)	2.94%	2.94%	1.21%	1.71%	-
Return on Invested Capital (ROIC)	13.20%	13.73%	4.28%	7.15%	9.97%
Return on Capital Employed (ROCE)	5.30%	5.30%	2.20%	2.50%	4.50%
Earnings Yield	2.11%	1.61%	0.45%	-	-
FCF Yield	4.60%	3.51%	-3.60%	-	-
Dividend Yield	1.12%	0.85%	0.11%	-	-
Payout Ratio	6.02%	6.02%	89.83%	-	-
Buyback Yield / Dilution	-5.16%	-5.16%	-24.00%	-4.61%	-
Total Shareholder Return	-4.05%	-4.31%	-23.89%	-4.61%	-

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