Cowell e 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	24,606	24,403	19,663	9,114	10,964	4,872
Market Cap Growth	6.48%	24.11%	115.75%	-16.88%	125.04%	211.65%
Enterprise Value	24,401	25,040	18,429	8,129	10,602	3,831
Last Close Price	28.34	28.30	23.05	10.86	13.14	5.84
PE Ratio	18.98	26.39	54.03	13.86	28.23	14.81
Forward PE	14.40	20.53	23.61	11.51	18.22	9.06
PS Ratio	0.96	1.26	2.73	1.05	1.76	0.84
PB Ratio	5.22	6.00	6.06	3.24	4.56	2.51
P/TBV Ratio	5.30	6.10	6.18	3.28	4.65	2.58
P/FCF Ratio	29.08	-	76.95	225.86	35.61	7.69
P/OCF Ratio	10.63	49.03	22.19	12.03	21.78	6.21
PEG Ratio	0.37	0.27	1.30	0.33	0.79	0.34
EV/Sales Ratio	0.95	1.29	2.55	0.93	1.70	0.66
EV/EBITDA Ratio	9.81	14.27	31.25	8.63	13.77	4.95
EV/EBIT Ratio	12.19	17.34	47.24	10.22	17.35	6.48
EV/FCF Ratio	28.84	-	72.12	201.45	34.44	6.05
Debt / Equity Ratio	0.75	0.69	0.70	0.11	0.30	0.06
Debt / EBITDA Ratio	1.41	1.56	3.62	0.32	0.92	0.14
Debt / FCF Ratio	4.15	-	8.84	7.68	2.35	0.18
Net Debt / Equity Ratio	-0.05	0.17	-0.18	-0.30	-0.35	-0.30
Net Debt / EBITDA Ratio	-0.11	0.39	-0.97	-0.88	-1.09	-0.75
Net Debt / FCF Ratio	-0.31	-0.47	-2.23	-20.62	-2.74	-0.92
Asset Turnover	2.67	2.09	1.17	1.89	1.71	1.78
Inventory Turnover	14.02	9.81	5.85	6.80	6.05	8.10
Quick Ratio	1.20	0.93	1.05	1.36	1.40	1.65
Current Ratio	1.54	1.35	1.45	1.91	2.01	2.37
Return on Equity (ROE)	33.23%	25.64%	11.96%	25.05%	17.83%	14.48%
Return on Assets (ROA)	13.02%	9.74%	3.96%	10.77%	10.49%	11.31%
Return on Invested Capital (ROIC)	37.49%	34.11%	15.51%	37.30%	35.98%	33.02%
Return on Capital Employed (ROCE)	33.40%	27.40%	11.70%	26.90%	24.10%	29.00%
Earnings Yield	5.44%	3.79%	1.85%	7.21%	3.54%	6.75%
FCF Yield	3.44%	-5.85%	1.30%	0.44%	2.81%	13.01%
Payout Ratio	-	-	-	-	-	61.29%
Buyback Yield / Dilution	-1.51%	-0.86%	-1.39%	-2.81%	-1.44%	-0.16%
Total Shareholder Return	-1.51%	-0.86%	-1.39%	-2.81%	-1.44%	-0.16%

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