Be Friends Holding 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	1,122	1,606	1,495	2,337	2,741	1,275
Market Cap Growth	-18.99%	7.41%	-36.00%	-14.74%	114.92%	1245.77%
Enterprise Value	846	1,398	1,505	2,437	2,888	1,429
Last Close Price	0.80	1.16	1.08	1.68	2.09	1.17
PE Ratio	10.76	16.00	17.20	17.75	-	-
Forward PE	-	5.10	5.10	5.10	5.10	5.10
PS Ratio	0.68	0.97	1.12	1.97	5.70	5.12
PB Ratio	1.90	2.71	3.40	7.03	23.54	11.75
P/TBV Ratio	3.30	4.72	4.23	10.33	27.64	17.74
P/FCF Ratio	-	-	-	12.46	-	139.72
P/OCF Ratio	-	-	-	11.59	-	133.08
PEG Ratio	-	0.13	0.13	0.13	0.13	0.13
EV/Sales Ratio	0.51	0.85	1.13	2.06	6.00	5.74
EV/EBITDA Ratio	5.40	8.87	11.54	16.05	142.03	-
EV/EBIT Ratio	5.98	9.82	12.98	17.44	185.62	-
EV/FCF Ratio	-	-	-	12.99	-	156.59
Debt / Equity Ratio	0.18	0.18	0.61	0.60	1.58	2.15
Debt / EBITDA Ratio	0.66	0.66	1.76	1.19	7.29	-
Debt / FCF Ratio	-	-	-	1.07	-	25.53
Net Debt / Equity Ratio	-0.46	-0.46	0.34	0.11	1.08	1.47
Net Debt / EBITDA Ratio	-1.75	-1.75	1.14	0.23	6.19	-5.76
Net Debt / FCF Ratio	-	-	-3.44	0.19	-16.14	17.45
Asset Turnover	1.59	1.59	1.49	1.79	0.98	0.44
Inventory Turnover	25.54	25.54	8.99	6.43	2.59	1.27
Quick Ratio	1.28	1.28	0.75	1.03	0.68	0.56
Current Ratio	1.71	1.71	1.50	1.29	1.11	1.13
Return on Equity (ROE)	18.98%	18.98%	20.19%	56.33%	-17.13%	-70.78%
Return on Assets (ROA)	8.55%	8.55%	8.11%	13.20%	1.98%	-3.72%
Return on Invested Capital (ROIC)	32.28%	21.92%	17.48%	37.84%	6.36%	-10.96%
Return on Capital Employed (ROCE)	22.90%	22.90%	24.00%	36.60%	10.70%	-23.60%
Earnings Yield	8.95%	6.25%	5.81%	5.63%	-0.38%	-5.93%
FCF Yield	-	-	-2.89%	8.03%	-0.29%	0.72%
Buyback Yield / Dilution	-0.97%	-0.97%	0.29%	-19.87%	-9.03%	-1.47%
Total Shareholder Return	-0.97%	-0.97%	0.29%	-19.87%	-9.03%	-1.47%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.