O'Pay Electronic Payment 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 - 2018
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 - 2018
Market Capitalization	777	1,598	1,751	2,858	-	-	Upgrade
Market Cap Growth	-47.93%	-8.71%	-38.76%	-	-	-	Upgrade
Enterprise Value	667	1,401	1,491	2,139	-	-	Upgrade
Last Close Price	10.70	22.00	24.10	39.35	-	-	Upgrade
PS Ratio	93.97	190.09	252.04	40.27	-	-	Upgrade
PB Ratio	1.40	2.70	2.71	4.08	-	-	Upgrade
P/TBV Ratio	1.41	2.72	2.72	4.08	-	-	Upgrade
EV/Sales Ratio	80.60	166.60	214.70	30.13	-	-	Upgrade
Debt / Equity Ratio	0.12	-	-	-	0.00	0.01	Upgrade
Net Debt / Equity Ratio	-0.20	-0.36	-0.35	-0.39	-0.28	-0.45	Upgrade
Net Debt / EBITDA Ratio	1.38	2.88	3.28	6.43	7.43	13.44	Upgrade
Net Debt / FCF Ratio	1.63	3.38	4.93	12.53	78.35	16.13	Upgrade
Asset Turnover	0.01	0.01	0.01	0.07	0.10	0.09	Upgrade
Quick Ratio	1.07	1.29	1.31	1.01	0.52	1.07	Upgrade
Current Ratio	3.56	3.82	4.51	3.48	2.56	3.04	Upgrade
Return on Equity (ROE)	-11.19%	-9.01%	-8.41%	-4.36%	-2.65%	-2.02%	Upgrade
Return on Assets (ROA)	-6.74%	-6.14%	-4.98%	-2.57%	-1.59%	-1.56%	Upgrade
Return on Capital Employed (ROCE)	-13.80%	-13.20%	-11.10%	-6.30%	-4.00%	-3.60%	Upgrade
Earnings Yield	-8.45%	-3.49%	-3.24%	-1.09%	-	-	Upgrade
FCF Yield	-8.73%	-3.94%	-2.65%	-0.77%	-	-	Upgrade
Buyback Yield / Dilution	-	-	-	-	-	27.36%	Upgrade

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