Upbest Group Ratios and Metrics

Market cap in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Aug '26 Aug 11, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	1,676	1,770	2,012	1,851	1,878	1,744
Market Cap Growth	-8.09%	-12.00%	8.70%	-1.43%	7.69%	-23.53%
PE Ratio	18.67	19.71	28.96	21.59	18.72	20.03
PS Ratio	12.61	13.32	30.42	22.69	30.76	16.30
PB Ratio	0.58	0.61	0.71	0.66	0.68	0.64
P/FCF Ratio	25.57	27.00	19.16	19.55	7.84	120.98
P/OCF Ratio	25.20	26.61	19.14	19.39	7.83	120.29
Debt / Equity Ratio	0.02	0.02	0.04	0.04	0.05	0.09
Debt / FCF Ratio	1.07	1.07	1.06	1.23	0.58	16.28
Net Debt / Equity Ratio	-0.09	-0.09	-0.09	-0.07	-0.12	-0.12
Net Debt / FCF Ratio	-4.00	-4.00	-2.33	-2.02	-1.34	-23.16
Quick Ratio	2.92	2.92	2.77	3.69	4.20	2.63
Current Ratio	2.93	2.93	2.78	3.70	4.21	2.64
Asset Turnover	0.04	0.04	0.02	0.03	0.02	0.03
Return on Equity (ROE)	3.12%	3.12%	2.48%	3.09%	3.66%	3.24%
Return on Assets (ROA)	2.82%	2.82%	2.23%	2.80%	3.16%	2.57%
Return on Invested Capital (ROIC)	3.09%	3.10%	1.24%	1.71%	1.13%	2.45%
Earnings Yield	5.36%	5.07%	3.45%	4.63%	5.34%	4.99%
FCF Yield	3.91%	3.70%	5.22%	5.12%	12.75%	0.83%
Dividend Yield	3.13%	3.03%	2.04%	3.04%	3.10%	3.43%
Payout Ratio	44.81%	44.80%	77.23%	62.58%	53.48%	30.82%
Total Shareholder Return	3.13%	3.03%	2.04%	3.04%	3.10%	3.43%