E-chem Enterprise 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
Period Ending	Apr '26 Apr 28, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Debt / Equity Ratio	0.34	0.22	0.35
Debt / EBITDA Ratio	2.13	1.23	4.51
Debt / FCF Ratio	-	-	2.25
Net Debt / Equity Ratio	0.15	-0.04	-0.03
Net Debt / EBITDA Ratio	0.95	-0.23	-0.45
Net Debt / FCF Ratio	-1.17	2.94	-0.22
Asset Turnover	-	1.62	-
Inventory Turnover	-	9.59	-
Quick Ratio	1.03	1.14	1.07
Current Ratio	1.46	1.55	1.40
Return on Equity (ROE)	-	13.33%	-
Return on Assets (ROA)	-	4.81%	-
Return on Invested Capital (ROIC)	8.73%	12.68%	1.21%
Return on Capital Employed (ROCE)	9.70%	11.60%	1.60%
Payout Ratio	16.61%	13.09%	266.10%
Buyback Yield / Dilution	-	-3.90%	-

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