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 2025	FY 2024	FY 2023	FY 2022	FY 2021	2020 - 2018
Period Ending	Apr '26 Apr 28, 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	2020 - 2018
Market Capitalization	752	1,046	1,598	1,751	2,858	-	Upgrade
Market Cap Growth	-51.75%	-34.54%	-8.71%	-38.76%	-	-	Upgrade
Enterprise Value	527	935	1,401	1,491	2,139	-	Upgrade
Last Close Price	10.35	14.40	22.00	24.10	39.35	-	Upgrade
PS Ratio	94.61	131.63	190.09	252.04	40.27	-	Upgrade
PB Ratio	1.46	2.04	2.70	2.71	4.08	-	Upgrade
P/TBV Ratio	1.48	2.05	2.72	2.72	4.08	-	Upgrade
EV/Sales Ratio	66.33	117.71	166.60	214.70	30.13	-	Upgrade
Debt / Equity Ratio	0.13	0.13	-	-	-	0.00	Upgrade
Net Debt / Equity Ratio	-0.44	-0.44	-0.36	-0.35	-0.39	-0.28	Upgrade
Net Debt / EBITDA Ratio	2.71	2.71	2.88	3.28	6.43	7.43	Upgrade
Net Debt / FCF Ratio	3.24	3.24	3.38	4.93	12.53	78.35	Upgrade
Asset Turnover	0.01	0.01	0.01	0.01	0.07	0.10	Upgrade
Quick Ratio	1.63	1.63	1.29	1.31	1.01	0.52	Upgrade
Current Ratio	3.22	3.22	3.82	4.51	3.48	2.56	Upgrade
Return on Equity (ROE)	-14.15%	-14.15%	-9.01%	-8.41%	-4.36%	-2.65%	Upgrade
Return on Assets (ROA)	-7.33%	-7.33%	-6.14%	-4.98%	-2.57%	-1.59%	Upgrade
Return on Capital Employed (ROCE)	-15.50%	-15.50%	-13.20%	-11.10%	-6.30%	-4.00%	Upgrade
Earnings Yield	-10.40%	-7.48%	-3.49%	-3.24%	-1.09%	-	Upgrade
FCF Yield	-9.21%	-6.62%	-3.94%	-2.65%	-0.77%	-	Upgrade

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