Kai Yuan Holdings Ratios and Metrics

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 12, 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	294	192	243	256	409	498
Market Cap Growth	53.33%	-21.05%	-5.00%	-37.50%	-17.95%	30.00%
Enterprise Value	952	694	722	844	1,137	957
Last Close Price	0.02	0.01	0.02	0.02	0.03	0.04
PE Ratio	-	5.35	-	-	-	-
Forward PE	-	20.83	20.83	20.83	20.83	20.83
PS Ratio	1.16	0.59	0.83	1.67	4.35	13.20
PB Ratio	0.15	0.10	0.13	0.13	0.21	0.23
P/TBV Ratio	0.15	0.10	0.13	0.13	0.21	0.23
P/FCF Ratio	-	1.86	2.78	-	17.43	-
P/OCF Ratio	-	1.77	2.68	5.71	10.13	-
EV/Sales Ratio	3.74	2.15	2.46	5.50	12.10	25.35
EV/EBITDA Ratio	20.04	7.93	9.51	453.25	-	-
EV/EBIT Ratio	166.11	15.37	22.60	-	-	-
EV/FCF Ratio	-	6.73	8.25	-	48.45	-
Debt / Equity Ratio	0.83	0.74	0.78	0.75	0.77	0.74
Debt / EBITDA Ratio	33.41	15.49	19.40	418.23	-	-
Debt / FCF Ratio	-	13.37	17.20	-	64.70	-
Net Debt / Equity Ratio	0.34	0.21	0.26	0.25	0.33	0.34
Net Debt / EBITDA Ratio	13.85	4.38	6.59	257.39	-16.91	-11.57
Net Debt / FCF Ratio	-	3.72	5.72	-15.36	27.47	-50.32
Asset Turnover	0.07	0.09	0.08	0.04	0.02	0.01
Inventory Turnover	169.06	208.05	213.42	209.52	219.10	125.39
Quick Ratio	0.56	12.23	0.64	10.66	13.77	0.53
Current Ratio	0.65	14.73	0.76	12.71	15.84	0.63
Return on Equity (ROE)	-3.79%	1.89%	-0.12%	-2.10%	-7.83%	-14.36%
Return on Assets (ROA)	0.10%	0.79%	0.55%	-0.60%	-1.23%	-1.50%
Return on Invested Capital (ROIC)	0.22%	1.41%	-3.68%	-1.40%	-2.73%	-3.53%
Return on Capital Employed (ROCE)	0.30%	1.30%	1.50%	-1.00%	-2.10%	-4.20%
Earnings Yield	-24.51%	18.70%	-0.99%	-16.09%	-40.19%	-66.79%
FCF Yield	-	53.84%	36.04%	-12.21%	5.74%	-2.96%

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.