LINE Pay Taiwan 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
Period Ending	Dec '25 Dec 4, 2025	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
Market Capitalization	39,168	31,246	-	-	-	-
Enterprise Value	29,700	25,956	-	-	-	-
Last Close Price	576.00	458.35	-	-	-	-
PE Ratio	68.72	48.29	-	-	-	-
PS Ratio	5.25	4.96	-	-	-	-
PB Ratio	3.68	3.04	-	-	-	-
P/TBV Ratio	3.70	3.05	-	-	-	-
P/FCF Ratio	43.68	11.89	-	-	-	-
P/OCF Ratio	32.76	11.86	-	-	-	-
EV/Sales Ratio	3.98	4.12	-	-	-	-
EV/EBITDA Ratio	35.08	32.72	-	-	-	-
EV/EBIT Ratio	45.36	35.02	-	-	-	-
EV/FCF Ratio	33.12	9.88	-	-	-	-
Debt / Equity Ratio	0.08	0.02	0.04	0.02	0.02	0.02
Debt / EBITDA Ratio	0.97	0.19	0.32	0.12	0.57	-
Debt / FCF Ratio	0.92	0.06	-	0.04	-	0.16
Asset Turnover	0.45	0.43	0.41	0.39	0.25	-
Quick Ratio	1.64	2.14	1.04	1.24	1.20	1.48
Current Ratio	2.33	2.74	1.79	1.79	1.93	1.95
Return on Equity (ROE)	7.00%	8.25%	9.58%	9.55%	3.36%	-
Return on Assets (ROA)	2.44%	3.15%	2.90%	3.23%	0.86%	-
Return on Capital (ROIC)	4.67%	5.77%	6.56%	6.82%	1.64%	-
Return on Capital Employed (ROCE)	5.50%	6.80%	9.40%	10.00%	2.60%	-3.70%
Earnings Yield	1.48%	2.07%	-	-	-	-
FCF Yield	2.29%	8.41%	-	-	-	-
Dividend Yield	0.26%	0.33%	-	-	-	-
Buyback Yield / Dilution	-10.79%	-3.99%	-3.53%	-7.07%	-	-
Total Shareholder Return	-10.53%	-3.66%	-3.53%	-7.07%	-	-

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