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 3, 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	8,276	8,585	14,597	14,967	12,913	6,834
Market Cap Growth	-35.72%	-41.19%	-2.48%	15.90%	88.95%	2.75%
Enterprise Value	9,402	10,453	16,546	17,093	15,188	10,276
Last Close Price	41.55	43.10	69.68	72.07	65.29	33.26
PE Ratio	29.68	40.72	24.81	20.91	11.38	21.87
Forward PE	-	18.46	18.46	18.46	18.46	18.46
PS Ratio	1.54	1.60	2.82	2.50	1.91	1.20
PB Ratio	1.04	1.08	1.70	1.74	1.74	1.18
P/TBV Ratio	1.16	1.21	1.94	2.00	1.98	1.44
P/FCF Ratio	263.44	273.27	-	22.27	-	28.53
P/OCF Ratio	23.45	24.33	104.23	15.17	29.85	16.90
EV/Sales Ratio	1.75	1.95	3.19	2.85	2.24	1.80
EV/EBITDA Ratio	22.61	45.57	55.44	28.05	13.69	42.03
EV/EBIT Ratio	54.37	-	151.36	37.54	15.29	65.76
EV/FCF Ratio	299.29	332.74	-	25.43	-	42.90
Debt / Equity Ratio	0.27	0.27	0.41	0.42	0.46	0.60
Debt / EBITDA Ratio	9.27	9.27	10.24	5.43	2.96	11.96
Debt / FCF Ratio	67.68	67.68	-	5.33	-	14.62
Net Debt / Equity Ratio	0.05	0.05	0.14	0.07	0.22	0.21
Net Debt / EBITDA Ratio	1.57	1.57	4.04	1.00	1.47	5.08
Net Debt / FCF Ratio	11.44	11.44	-7.02	0.91	-1.37	5.19
Asset Turnover	0.43	0.43	0.39	0.46	0.59	0.56
Inventory Turnover	2.25	2.25	2.17	2.18	2.25	2.63
Quick Ratio	1.07	1.07	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%	-0.07%	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	2.55%	2.46%	4.03%	4.78%	8.79%	4.57%
FCF Yield	0.38%	0.37%	-1.18%	4.49%	-9.18%	3.50%
Dividend Yield	7.57%	-	4.59%	5.80%	8.55%	6.55%
Payout Ratio	211.89%	211.89%	140.73%	144.68%	31.86%	98.98%
Buyback Yield / Dilution	4.11%	4.11%	-0.71%	-17.11%	0.53%	-12.17%
Total Shareholder Return	11.68%	4.11%	3.88%	-11.31%	9.08%	-5.61%

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