Henderson Investment Ratios and Metrics

Market cap in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 27, 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
Market Capitalization	539	567	320	442	868	1,097
Market Cap Growth	84.37%	77.14%	-27.59%	-49.12%	-20.83%	5.88%
Enterprise Value	821	1,001	1,128	911	1,443	1,198
Last Close Price	0.18	0.19	0.10	0.14	0.27	0.33
PE Ratio	-	-	-	-	173.70	32.27
PS Ratio	0.37	0.39	0.21	0.28	0.49	0.62
PB Ratio	0.54	0.56	0.30	0.38	0.68	0.83
P/TBV Ratio	-	-	-	6.70	5.39	5.15
P/FCF Ratio	-	-	1.81	3.01	3.76	3.95
P/OCF Ratio	-	-	1.58	2.11	2.76	3.37
EV/Sales Ratio	0.56	0.69	0.74	0.59	0.81	0.68
EV/EBITDA Ratio	164.28	200.16	-	130.12	16.59	11.09
EV/EBIT Ratio	-	-	-	-	39.01	19.32
EV/FCF Ratio	-	-	6.37	6.20	6.25	4.31
Debt / Equity Ratio	0.44	0.44	0.63	0.79	0.59	0.38
Debt / EBITDA Ratio	88.80	88.80	3.25	3.83	2.37	1.53
Debt / FCF Ratio	-	-	3.76	6.29	3.23	1.81
Net Debt / Equity Ratio	0.28	0.28	0.50	0.71	0.37	0.09
Net Debt / EBITDA Ratio	56.40	56.40	-9.87	118.14	5.44	1.04
Net Debt / FCF Ratio	-	-	2.96	5.63	2.05	0.40
Asset Turnover	0.67	0.67	0.64	0.62	0.75	0.75
Inventory Turnover	13.50	13.50	12.15	10.84	11.49	12.41
Quick Ratio	0.34	0.34	0.25	0.18	0.44	0.61
Current Ratio	0.52	0.52	0.45	0.38	0.66	0.82
Return on Equity (ROE)	-6.51%	-6.51%	-11.23%	-5.89%	0.39%	2.55%
Return on Assets (ROA)	-1.59%	-1.59%	-2.94%	-1.37%	0.97%	1.64%
Return on Invested Capital (ROIC)	-4.28%	-3.84%	-6.32%	-2.94%	2.33%	3.39%
Return on Capital Employed (ROCE)	-3.60%	-3.60%	-6.90%	-2.90%	2.00%	3.80%
Earnings Yield	-12.42%	-11.82%	-39.07%	-16.30%	0.58%	3.10%
FCF Yield	-	-	55.32%	33.27%	26.60%	25.34%
Dividend Yield	-	-	-	-	7.28%	6.12%
Payout Ratio	-	-	-	-	1200.00%	176.47%
Total Shareholder Return	-	-	-	-	7.28%	6.12%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.