Polaris Group 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	22,305	34,064	56,206	65,793	52,973	11,197	Upgrade
Market Cap Growth	-38.62%	-39.40%	-14.57%	24.20%	373.09%	-8.78%	Upgrade
Enterprise Value	24,657	34,229	50,765	58,153	47,078	9,240	Upgrade
Last Close Price	28.95	45.65	75.54	88.63	73.65	17.14	Upgrade
PS Ratio	314.91	318.35	7513.14	10217.88	3521.89	1189.93	Upgrade
PB Ratio	5.32	5.03	7.33	7.59	7.34	3.89	Upgrade
P/TBV Ratio	5.87	5.77	8.44	7.59	7.34	3.89	Upgrade
EV/Sales Ratio	-	319.90	6785.82	9031.42	3130.00	981.93	Upgrade
Debt / Equity Ratio	0.85	0.29	0.16	0.04	0.06	0.11	Upgrade
Net Debt / Equity Ratio	0.56	0.00	-0.35	-0.81	-0.77	-0.53	Upgrade
Net Debt / EBITDA Ratio	-0.87	0.00	1.54	6.69	9.29	2.71	Upgrade
Net Debt / FCF Ratio	-0.70	0.00	1.70	6.37	7.47	2.40	Upgrade
Asset Turnover	0.01	0.01	0.00	0.00	0.00	0.00	Upgrade
Inventory Turnover	2.61	3.55	-	-	-	-	Upgrade
Quick Ratio	0.67	4.22	4.10	29.43	13.73	6.70	Upgrade
Current Ratio	1.30	7.09	5.32	30.06	14.54	6.76	Upgrade
Return on Equity (ROE)	-58.70%	-35.32%	-18.45%	-14.48%	-14.67%	-20.34%	Upgrade
Return on Assets (ROA)	-22.12%	-18.07%	-12.64%	-8.49%	-8.18%	-11.35%	Upgrade
Return on Capital Employed (ROCE)	-45.70%	-30.60%	-22.70%	-12.90%	-9.90%	-22.00%	Upgrade
Earnings Yield	-13.50%	-7.35%	-2.66%	-1.75%	-1.40%	-5.90%	Upgrade
FCF Yield	-15.07%	-10.83%	-2.83%	-1.67%	-1.40%	-5.69%	Upgrade
Buyback Yield / Dilution	-2.86%	-0.52%	-1.43%	-7.72%	-4.17%	-93.85%	Upgrade

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