Test Rite Retail 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	Jan '26 Jan 16, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Debt / Equity Ratio	1.47	2.59	4.56	6.33
Debt / EBITDA Ratio	3.27	3.75	4.68	5.30
Debt / FCF Ratio	2.65	3.85	7.17	8.35
Asset Turnover	-	0.91	0.83	-
Inventory Turnover	-	3.08	2.87	-
Quick Ratio	0.39	0.20	0.13	0.10
Current Ratio	0.96	0.73	0.93	0.80
Return on Equity (ROE)	-	9.33%	21.68%	-
Return on Assets (ROA)	-	1.21%	1.81%	-
Return on Invested Capital (ROIC)	3.34%	2.57%	4.07%	2.71%
Return on Capital Employed (ROCE)	4.10%	3.50%	4.50%	3.40%
Payout Ratio	47.10%	-	-	36.71%
Buyback Yield / Dilution	16.96%	7.41%	0.05%	-

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