Accordance Systems 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
Period Ending	Jun '26 Jun 2, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	3,036	3,836	-	-
Enterprise Value	2,943	3,827	-	-
Last Close Price	165.00	208.50	-	-
PE Ratio	50.00	63.30	-	-
PS Ratio	10.96	13.84	-	-
PB Ratio	8.90	11.24	-	-
P/TBV Ratio	8.90	11.24	-	-
P/OCF Ratio	34.01	42.98	-	-
EV/Sales Ratio	10.62	13.81	-	-
EV/EBITDA Ratio	35.70	45.84	-	-
EV/EBIT Ratio	37.56	48.19	-	-
Debt / Equity Ratio	0.26	0.26	0.16	0.28
Debt / EBITDA Ratio	1.06	1.06	0.56	0.99
Debt / FCF Ratio	-	-	1.12	2.14
Net Debt / Equity Ratio	-0.27	-0.27	-0.34	-0.09
Net Debt / EBITDA Ratio	-1.11	-1.11	-1.15	-0.32
Net Debt / FCF Ratio	7.31	7.31	-2.32	-0.69
Asset Turnover	0.65	0.65	0.86	-
Inventory Turnover	4.52	4.52	8.00	-
Quick Ratio	3.12	3.12	3.55	2.23
Current Ratio	3.61	3.61	3.96	2.52
Return on Equity (ROE)	20.22%	20.22%	29.24%	-
Return on Assets (ROA)	11.61%	11.61%	14.96%	-
Return on Invested Capital (ROIC)	24.73%	29.28%	37.38%	22.27%
Return on Capital Employed (ROCE)	18.70%	18.70%	24.30%	20.70%
Earnings Yield	2.00%	1.58%	-	-
FCF Yield	-0.42%	-0.33%	-	-
Dividend Yield	1.27%	1.01%	-	-
Payout Ratio	19.80%	19.80%	39.30%	123.67%
Buyback Yield / Dilution	-16.65%	-16.65%	-35.75%	-
Total Shareholder Return	-15.38%	-15.65%	-35.75%	-