IBASE Technology 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	FY 2021
Period Ending	Mar '26 Mar 25, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	8,077	8,585	14,597	14,967	12,913	6,834
Market Cap Growth	-45.19%	-41.19%	-2.48%	15.90%	88.95%	2.75%
Enterprise Value	10,017	10,453	16,546	17,093	15,188	10,276
Last Close Price	40.55	43.10	69.68	72.07	65.29	33.26
PE Ratio	28.91	40.72	24.81	20.91	11.38	21.87
Forward PE	-	8.66	8.66	8.66	8.32	13.79
PS Ratio	1.51	1.60	2.82	2.50	1.91	1.20
PB Ratio	1.01	1.08	1.70	1.74	1.74	1.18
P/TBV Ratio	1.14	1.21	1.94	2.00	1.98	1.44
P/FCF Ratio	257.10	273.27	-	22.27	-	28.53
P/OCF Ratio	22.89	24.33	104.23	15.17	29.85	16.90
EV/Sales Ratio	1.87	1.95	3.19	2.85	2.24	1.80
EV/EBITDA Ratio	25.43	61.98	55.44	28.05	13.69	42.03
EV/EBIT Ratio	57.92	-	151.36	37.54	15.29	65.76
EV/FCF Ratio	318.86	332.74	-	25.43	-	42.90
Debt / Equity Ratio	0.36	0.36	0.41	0.42	0.46	0.60
Debt / EBITDA Ratio	14.00	14.00	10.24	5.43	2.96	11.96
Debt / FCF Ratio	92.49	92.49	-	5.33	-	14.62
Net Debt / Equity Ratio	0.15	0.15	0.14	0.07	0.22	0.21
Net Debt / EBITDA Ratio	6.96	6.96	4.04	1.00	1.47	5.08
Net Debt / FCF Ratio	37.34	37.34	-7.02	0.91	-1.37	5.19
Asset Turnover	0.43	0.43	0.39	0.46	0.59	0.56
Inventory Turnover	2.24	2.24	2.17	2.18	2.25	2.63
Quick Ratio	1.08	1.08	1.47	1.57	1.50	1.01
Current Ratio	1.95	1.95	2.41	2.38	2.70	1.81
Return on Equity (ROE)	0.35%	0.35%	5.91%	8.26%	17.23%	3.77%
Return on Assets (ROA)	-0.07%	-0.07%	0.51%	2.19%	5.41%	0.95%
Return on Invested Capital (ROIC)	-0.07%	-0.06%	1.00%	4.14%	10.23%	1.65%
Return on Capital Employed (ROCE)	-0.10%	-0.10%	1.00%	4.20%	9.60%	2.10%
Earnings Yield	2.61%	2.46%	4.03%	4.78%	8.79%	4.57%
FCF Yield	0.39%	0.37%	-1.18%	4.49%	-9.18%	3.50%
Dividend Yield	7.88%	-	4.59%	5.80%	8.55%	6.55%
Payout Ratio	300.82%	300.82%	140.73%	144.68%	31.86%	98.98%
Buyback Yield / Dilution	-0.79%	-0.79%	-0.71%	-17.11%	0.53%	-12.17%
Total Shareholder Return	7.10%	-0.79%	3.88%	-11.31%	9.08%	-5.61%

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