Financial Overview

International Reporting Financial Standards

Analysis items

Year 110 Year 111 112 years 113 years Year 114

Financial Structure (%)

debt-to-asset ratio

64.11 60.94 58.66 50.94 57.39

Long-term funding ratio of real estate, plant, and equipment

441.81 465.41 416.70 573.07 485.60

Debt repayment ability (%)

Current ratio

139.78 155.22 130.69 190.81 155.17

quick ratio

107.28 120.36 106.54 156.24 122.16

Interest coverage ratio

21.50 21.43 21.22 35.44 17.53

Operational efficiency

Accounts Receivable Turnover Rate (times)

3.26 3.88 4.03 4.15 3.69

Average Collection Days

111.56 94.07 90.57 87.95 98.91

Inventory Turnover Rate (times)

6.86 5.82 6.87 8.32 6.80

Accounts Payable Turnover Rate (times)

2.79 2.93 3.12 3.43 3.09

Average Days Sales Outstanding

53.20 62.71 53.12 43.87 53.67

Real estate, plant and equipment turnover rate (times)

9.46 8.74 8.98 10.46 9.89

Total asset turnover (times)

1.06 1.05 1.11 1.22 1.11

Profitability

Return on Assets (%)

3.98 5.06 4.52 7.01 4.57

Return on equity (%)

11.04 12.86 10.69 14.94 9.48

Percentage of pre-tax net profit to paid-in capital (%)

73.08 94.09 85.97 124.29 83.91

Net profit margin (%)

3.57 4.58 3.86 5.56 3.90

Earnings per share (NTD)

5.40 6.81 6.16 9.26 5.36

cash flow

Cash flow ratio (%)

16.77 33.16 14.03 14.39 5.50

Cash flow adequacy ratio (%)

68.04 105.65 119.50 83.89 86.28

Cash Reinvestment Ratio (%)

9.82 21.64 8.29 4.26 3.01

leverage

Operating leverage

1.66 1.71 1.72 1.44 1.53

financial leverage

1.08 1.10 1.09 1.05 1.10

Note: The above financial statements have been audited and certified by accountants.

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