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 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 7, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Market Capitalization	5,299	4,906	-	-	-
Enterprise Value	8,995	8,222	-	-	-
Last Close Price	55.20	51.10	-	-	-
PE Ratio	23.19	23.23	-	-	-
PS Ratio	0.61	0.57	-	-	-
PB Ratio	1.77	1.63	-	-	-
P/TBV Ratio	1.81	1.68	-	-	-
P/FCF Ratio	4.63	4.28	-	-	-
P/OCF Ratio	4.41	4.08	-	-	-
EV/Sales Ratio	1.04	0.95	-	-	-
EV/EBITDA Ratio	6.64	6.07	-	-	-
EV/EBIT Ratio	33.92	31.01	-	-	-
EV/FCF Ratio	7.86	7.18	-	-	-
Debt / Equity Ratio	1.60	1.60	2.59	4.56	6.33
Debt / EBITDA Ratio	3.55	3.55	3.75	4.68	5.30
Debt / FCF Ratio	4.20	4.20	3.85	7.17	8.35
Net Debt / Equity Ratio	1.23	1.23	2.35	4.31	6.04
Net Debt / EBITDA Ratio	2.73	2.73	9.77	10.65	14.00
Net Debt / FCF Ratio	3.23	3.23	3.50	6.77	7.97
Asset Turnover	0.86	0.86	0.91	0.83	-
Inventory Turnover	2.64	2.64	3.08	2.87	-
Quick Ratio	0.40	0.40	0.20	0.13	0.10
Current Ratio	1.05	1.05	0.73	0.93	0.80
Return on Equity (ROE)	8.63%	8.63%	9.33%	21.68%	-
Return on Assets (ROA)	1.66%	1.66%	1.21%	1.81%	-
Return on Invested Capital (ROIC)	3.15%	3.24%	2.57%	4.07%	2.71%
Return on Capital Employed (ROCE)	3.70%	3.70%	3.50%	4.50%	3.40%
Earnings Yield	3.99%	4.30%	-	-	-
FCF Yield	21.61%	23.34%	-	-	-
Payout Ratio	45.46%	45.46%	-	-	36.71%
Buyback Yield / Dilution	4.16%	4.16%	7.41%	0.05%	-
Total Shareholder Return	4.16%	4.16%	7.41%	0.05%	-

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