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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 16, 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	24,380	23,927	24,403	19,663	9,114	10,964
Market Cap Growth	-12.35%	-1.95%	24.11%	115.75%	-16.88%	125.04%
Enterprise Value	23,333	23,721	25,040	18,429	8,129	10,602
Last Close Price	28.08	27.56	28.30	23.05	10.86	13.14
PE Ratio	16.32	15.61	26.39	54.03	13.86	28.23
Forward PE	12.77	13.30	20.53	23.61	11.51	18.22
PS Ratio	0.89	0.88	1.26	2.73	1.05	1.76
PB Ratio	4.28	4.20	6.00	6.06	3.24	4.56
P/TBV Ratio	4.32	4.24	6.10	6.18	3.28	4.65
P/FCF Ratio	-	-	-	76.95	225.86	35.61
P/OCF Ratio	-	-	49.03	22.19	12.03	21.78
PEG Ratio	0.37	0.35	0.27	1.30	0.33	0.79
EV/Sales Ratio	0.86	0.87	1.29	2.55	0.93	1.70
EV/EBITDA Ratio	10.85	11.02	14.27	31.25	8.63	13.77
EV/EBIT Ratio	12.69	12.88	17.34	47.24	10.22	17.35
EV/FCF Ratio	-	-	-	72.12	201.45	34.44
Debt / Equity Ratio	0.23	0.23	0.69	0.70	0.11	0.30
Debt / EBITDA Ratio	0.61	0.61	1.56	3.62	0.32	0.92
Debt / FCF Ratio	-	-	-	8.84	7.68	2.35
Net Debt / Equity Ratio	-0.19	-0.19	0.17	-0.18	-0.30	-0.35
Net Debt / EBITDA Ratio	-0.51	-0.51	0.39	-0.97	-0.88	-1.09
Net Debt / FCF Ratio	-	-	-0.47	-2.23	-20.62	-2.74
Asset Turnover	2.34	2.34	2.09	1.17	1.89	1.71
Inventory Turnover	11.50	11.50	9.81	5.85	6.80	6.05
Quick Ratio	1.34	1.34	0.93	1.05	1.36	1.40
Current Ratio	1.69	1.69	1.35	1.45	1.91	2.01
Return on Equity (ROE)	31.06%	31.06%	25.64%	11.96%	25.05%	17.83%
Return on Assets (ROA)	9.91%	9.91%	9.74%	3.96%	10.77%	10.49%
Return on Invested Capital (ROIC)	34.85%	34.30%	34.11%	15.51%	37.30%	35.98%
Return on Capital Employed (ROCE)	27.30%	27.30%	27.40%	11.70%	26.90%	24.10%
Earnings Yield	6.29%	6.40%	3.79%	1.85%	7.21%	3.54%
FCF Yield	-	-	-5.85%	1.30%	0.44%	2.81%
Buyback Yield / Dilution	-0.33%	-0.33%	-0.86%	-1.39%	-2.81%	-1.44%
Total Shareholder Return	-0.33%	-0.33%	-0.86%	-1.39%	-2.81%	-1.44%

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