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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 26, 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	281	294	192	243	256	409
Market Cap Growth	37.50%	53.33%	-21.05%	-5.00%	-37.50%	-17.95%
Enterprise Value	1,032	952	694	722	844	1,137
Last Close Price	0.02	0.02	0.01	0.02	0.02	0.03
PE Ratio	-	-	5.35	-	-	-
Forward PE	-	20.83	20.83	20.83	20.83	20.83
PS Ratio	1.46	1.53	0.59	0.83	1.67	4.35
PB Ratio	0.15	0.16	0.10	0.13	0.13	0.21
P/TBV Ratio	0.15	0.16	0.10	0.13	0.13	0.21
P/FCF Ratio	-	-	1.86	2.78	-	17.43
P/OCF Ratio	-	-	1.77	2.68	5.71	10.13
EV/Sales Ratio	5.37	4.96	2.15	2.46	5.50	12.10
EV/EBITDA Ratio	112.56	103.85	7.93	9.51	453.25	-
EV/EBIT Ratio	-	-	15.37	22.60	-	-
EV/FCF Ratio	-	-	6.73	8.25	-	48.45
Debt / Equity Ratio	0.84	0.84	0.74	0.78	0.75	0.77
Debt / EBITDA Ratio	172.44	172.44	15.49	19.40	418.23	-
Debt / FCF Ratio	-	-	13.37	17.20	-	64.70
Net Debt / Equity Ratio	0.40	0.40	0.21	0.26	0.25	0.33
Net Debt / EBITDA Ratio	81.88	81.88	4.38	6.59	257.39	-16.91
Net Debt / FCF Ratio	-	-	3.72	5.72	-15.36	27.47
Asset Turnover	0.05	0.05	0.09	0.08	0.04	0.02
Inventory Turnover	172.72	172.72	208.05	213.42	209.52	219.10
Quick Ratio	8.06	8.06	12.23	0.64	10.66	13.77
Current Ratio	9.81	9.81	14.73	0.76	12.71	15.84
Return on Equity (ROE)	-6.78%	-6.78%	1.89%	-0.12%	-2.10%	-7.83%
Return on Assets (ROA)	-0.58%	-0.58%	0.79%	0.55%	-0.60%	-1.23%
Return on Invested Capital (ROIC)	-1.26%	-1.36%	1.41%	-3.68%	-1.40%	-2.73%
Return on Capital Employed (ROCE)	-0.90%	-0.90%	1.30%	1.50%	-1.00%	-2.10%
Earnings Yield	-45.36%	-43.39%	18.70%	-0.99%	-16.09%	-40.19%
FCF Yield	-	-	53.84%	36.04%	-12.21%	5.74%
Buyback Yield / Dilution	0.20%	0.20%	-	-	-	-

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