Cheer Time Enterprise Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2019 - 2015
Period Ending	Mar '26 Mar 9, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	2019 - 2015
Market Capitalization	1,256	1,163	1,015	1,263	608	540	Upgrade
Market Cap Growth	11.71%	14.56%	-19.59%	107.74%	12.65%	-54.39%	Upgrade
Enterprise Value	1,277	1,187	1,034	1,282	661	620	Upgrade
Last Close Price	19.55	18.10	15.80	19.65	18.84	16.72	Upgrade
PE Ratio	-	133.18	-	-	-	-	Upgrade
PS Ratio	1.29	1.27	1.09	1.54	1.38	1.38	Upgrade
PB Ratio	2.13	1.86	1.64	1.97	2.13	1.54	Upgrade
P/TBV Ratio	2.30	2.01	1.79	2.16	2.10	1.60	Upgrade
P/FCF Ratio	194.87	19.82	-	31.47	-	-	Upgrade
P/OCF Ratio	70.00	17.13	-	20.80	-	-	Upgrade
EV/Sales Ratio	1.31	1.29	1.11	1.56	1.50	1.59	Upgrade
EV/EBITDA Ratio	216.44	91.21	-	-	-	-	Upgrade
EV/FCF Ratio	198.11	20.23	-	31.95	-	-	Upgrade
Debt / Equity Ratio	0.23	0.20	0.36	0.32	0.51	0.48	Upgrade
Debt / EBITDA Ratio	23.03	5.03	26.91	-	-	-	Upgrade
Debt / FCF Ratio	21.08	2.11	-	5.07	-	-	Upgrade
Net Debt / Equity Ratio	0.04	0.00	0.10	0.03	0.19	0.16	Upgrade
Net Debt / EBITDA Ratio	-3.83	0.17	-20.68	-0.95	-1.85	-0.43	Upgrade
Net Debt / FCF Ratio	3.24	0.04	-1.92	0.48	-5.72	-0.60	Upgrade
Asset Turnover	1.15	1.04	0.99	1.10	0.75	0.51	Upgrade
Inventory Turnover	4.94	4.62	5.22	8.62	12.83	9.18	Upgrade
Quick Ratio	1.63	1.83	1.43	1.50	1.28	1.16	Upgrade
Current Ratio	2.43	2.81	2.18	2.10	1.67	1.47	Upgrade
Return on Equity (ROE)	-5.61%	1.40%	-4.03%	-7.13%	-20.50%	-49.31%	Upgrade
Return on Assets (ROA)	-1.60%	-0.40%	-2.07%	-4.06%	-6.38%	-14.07%	Upgrade
Return on Invested Capital (ROIC)	-3.61%	-0.79%	-4.65%	-9.74%	-16.17%	-36.12%	Upgrade
Return on Capital Employed (ROCE)	-3.60%	-0.90%	-4.80%	-7.30%	-16.10%	-38.00%	Upgrade
Earnings Yield	-2.72%	0.75%	-2.48%	-3.01%	-9.11%	-39.37%	Upgrade
FCF Yield	0.51%	5.04%	-3.31%	3.18%	-1.51%	-17.33%	Upgrade
Buyback Yield / Dilution	-	-	-12.08%	-77.72%	-	0.00%	Upgrade

Source: S&P Capital IQ. Standard template. Financial Sources.