eLand Information 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	Mar '26 Mar 6, 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
Market Capitalization	1,400	914	944	1,018	-	-
Market Cap Growth	37.04%	-3.18%	-7.28%	-	-	-
Enterprise Value	1,036	691	731	837	-	-
Last Close Price	70.00	50.17	50.39	53.18	-	-
PE Ratio	24.04	18.89	26.34	19.58	-	-
PS Ratio	7.12	4.98	5.72	6.03	-	-
PB Ratio	3.61	3.42	3.85	4.32	-	-
P/TBV Ratio	3.61	3.42	3.86	4.33	-	-
P/FCF Ratio	23.12	14.75	26.06	16.34	-	-
P/OCF Ratio	21.96	13.58	21.16	16.18	-	-
EV/Sales Ratio	5.27	3.77	4.43	4.96	-	-
EV/EBITDA Ratio	14.28	11.88	15.90	12.40	-	-
EV/EBIT Ratio	17.77	13.05	18.03	13.24	-	-
EV/FCF Ratio	17.11	11.15	20.18	13.44	-	-
Debt / Equity Ratio	0.02	0.05	0.09	0.01	0.07	0.02
Debt / EBITDA Ratio	0.09	0.19	0.40	0.04	0.21	0.07
Debt / FCF Ratio	0.10	0.21	0.61	0.05	0.26	0.07
Net Debt / Equity Ratio	-0.94	-0.93	-0.85	-0.95	-0.83	-0.87
Net Debt / EBITDA Ratio	-5.72	-4.25	-4.54	-3.32	-2.78	-3.15
Net Debt / FCF Ratio	-6.01	-4.00	-5.77	-3.60	-2.99	-2.79
Asset Turnover	0.53	0.59	0.56	0.66	0.70	-
Quick Ratio	7.65	6.01	6.22	5.67	5.71	7.04
Current Ratio	7.69	6.03	6.24	5.68	5.72	7.09
Return on Equity (ROE)	16.79%	18.89%	14.91%	24.34%	22.89%	-
Return on Assets (ROA)	9.77%	10.62%	8.66%	15.32%	15.19%	-
Return on Invested Capital (ROIC)	278.72%	159.54%	145.85%	229.20%	153.16%	159.44%
Return on Capital Employed (ROCE)	15.00%	19.40%	15.60%	26.70%	27.10%	25.20%
Earnings Yield	3.84%	5.29%	3.80%	5.11%	-	-
FCF Yield	4.32%	6.78%	3.84%	6.12%	-	-
Dividend Yield	2.70%	3.99%	2.98%	2.82%	-	-
Payout Ratio	65.61%	54.71%	73.84%	-	81.61%	45.19%
Buyback Yield / Dilution	-4.64%	-0.03%	-0.02%	-0.25%	-0.97%	-
Total Shareholder Return	-1.94%	3.96%	2.95%	2.57%	-0.97%	-

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