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	Apr '26 Apr 16, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	3,330	3,836	-	-
Enterprise Value	3,238	3,827	-	-
Last Close Price	181.00	208.50	-	-
PE Ratio	54.19	63.30	-	-
PS Ratio	12.02	13.84	-	-
PB Ratio	9.76	11.24	-	-
P/TBV Ratio	9.76	11.24	-	-
P/OCF Ratio	37.31	42.98	-	-
EV/Sales Ratio	11.68	13.81	-	-
EV/EBITDA Ratio	39.27	45.84	-	-
EV/EBIT Ratio	41.32	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	3.56	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	1.82%	1.58%	-	-
FCF Yield	-0.38%	-0.33%	-	-
Dividend Yield	-	1.01%	-	-
Payout Ratio	19.80%	19.80%	39.30%	123.67%
Buyback Yield / Dilution	-86.68%	-86.68%	-25.91%	-
Total Shareholder Return	-86.68%	-85.67%	-25.91%	-

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