Co-Tech Development 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 26, 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	59,840	69,920	14,776	15,307	12,629	19,475
Market Cap Growth	327.63%	373.19%	-3.46%	21.20%	-35.15%	44.65%
Enterprise Value	60,096	70,107	14,521	14,871	11,142	17,951
Last Close Price	237.00	277.00	57.45	58.24	46.13	64.67
PE Ratio	56.29	65.81	16.03	28.72	13.06	12.79
Forward PE	20.48	22.75	22.75	22.75	22.75	22.75
PS Ratio	7.59	8.87	2.17	2.48	1.71	2.19
PB Ratio	7.97	9.31	2.26	2.56	2.08	3.16
P/TBV Ratio	7.97	9.32	2.26	2.56	2.08	3.16
P/FCF Ratio	-	-	29.11	-	-	22.13
P/OCF Ratio	165.09	192.90	16.19	22.47	12.11	11.63
EV/Sales Ratio	7.63	8.90	2.13	2.41	1.50	2.01
EV/EBITDA Ratio	39.08	45.59	11.74	18.32	8.42	8.52
EV/EBIT Ratio	41.52	48.44	12.71	21.53	9.66	9.41
EV/FCF Ratio	-438.10	-	28.61	-	-	20.40
Debt / Equity Ratio	0.13	0.13	0.22	0.18	0.09	0.12
Debt / EBITDA Ratio	0.65	0.65	1.16	1.30	0.43	0.34
Debt / FCF Ratio	-	-	2.83	-	-	0.81
Net Debt / Equity Ratio	0.03	0.03	-0.08	-0.08	-0.18	-0.35
Net Debt / EBITDA Ratio	0.17	0.17	-0.45	-0.61	-0.81	-1.04
Net Debt / FCF Ratio	-1.86	-1.86	-1.09	33.84	17.66	-2.49
Asset Turnover	0.87	0.87	0.82	0.80	0.93	1.18
Inventory Turnover	7.45	7.45	7.74	7.69	8.37	10.79
Quick Ratio	1.63	1.63	1.69	1.67	2.26	2.39
Current Ratio	2.16	2.16	2.04	2.08	2.76	2.80
Return on Equity (ROE)	15.13%	15.13%	14.73%	8.83%	15.79%	26.90%
Return on Assets (ROA)	9.93%	9.93%	8.56%	5.56%	9.02%	15.78%
Return on Invested Capital (ROIC)	15.20%	16.70%	16.00%	10.52%	20.93%	41.69%
Return on Capital Employed (ROCE)	19.20%	19.20%	17.40%	11.40%	18.80%	30.30%
Earnings Yield	1.78%	1.52%	6.24%	3.48%	7.66%	7.82%
FCF Yield	-0.23%	-0.20%	3.44%	-0.10%	-0.48%	4.52%
Dividend Yield	0.63%	-	2.61%	2.57%	5.42%	6.49%
Payout Ratio	35.66%	35.66%	41.10%	118.50%	109.68%	33.16%
Buyback Yield / Dilution	0.21%	0.21%	-0.04%	0.08%	-0.01%	-0.07%
Total Shareholder Return	0.84%	0.21%	2.57%	2.66%	5.41%	6.42%

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