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	Jul '26 Jul 17, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	2,466	3,836	-	-
Enterprise Value	2,373	3,827	-	-
Last Close Price	134.00	208.50	-	-
PE Ratio	40.61	63.30	-	-
PS Ratio	8.90	13.84	-	-
PB Ratio	7.22	11.24	-	-
P/TBV Ratio	7.22	11.24	-	-
P/OCF Ratio	27.62	42.98	-	-
EV/Sales Ratio	8.56	13.81	-	-
EV/EBITDA Ratio	28.78	45.84	-	-
EV/EBIT Ratio	30.28	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	2.46%	1.58%	-	-
FCF Yield	-0.51%	-0.33%	-	-
Dividend Yield	1.58%	1.01%	-	-
Payout Ratio	19.80%	19.80%	39.30%	123.67%
Buyback Yield / Dilution	-16.65%	-16.65%	-35.75%	-
Total Shareholder Return	-15.08%	-15.65%	-35.75%	-