Vala Inc. 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	May '26 May 29, 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	848	848	391	113	246	720
Market Cap Growth	120.34%	116.67%	246.99%	-54.14%	-65.85%	12.77%
Enterprise Value	600	615	157	-117	57	495
Last Close Price	0.52	0.52	0.24	0.08	0.18	0.53
PE Ratio	-	-	-	9.27	-	-
Forward PE	-	2.09	2.09	2.09	2.09	2.09
PS Ratio	3.31	3.31	1.68	0.49	0.56	1.37
PB Ratio	1.17	1.17	0.47	0.14	0.31	0.77
P/TBV Ratio	1.17	1.17	0.48	0.15	0.32	1.41
P/FCF Ratio	-	-	-	12.37	2.01	-
P/OCF Ratio	-	-	68.62	3.97	1.72	-
PEG Ratio	-	0.20	0.20	0.20	0.20	0.20
EV/Sales Ratio	2.34	2.40	0.68	-	0.13	0.94
EV/EBITDA Ratio	-	-	11.70	-	-	-
EV/FCF Ratio	-5.80	-	-	-	0.46	-
Debt / Equity Ratio	0.03	0.03	0.09	0.27	0.27	0.30
Debt / EBITDA Ratio	-	-	3.97	3.43	-	-
Debt / FCF Ratio	-	-	-	23.26	1.79	-
Net Debt / Equity Ratio	-0.34	-0.34	-0.33	-0.26	-0.30	-0.16
Net Debt / EBITDA Ratio	3.95	3.95	-20.42	-3.62	3.32	3.40
Net Debt / FCF Ratio	2.36	2.36	3.51	-22.33	-2.00	4.97
Asset Turnover	0.24	0.24	0.20	0.18	0.29	0.25
Inventory Turnover	18.97	18.97	56.53	-	-	-
Quick Ratio	2.42	2.42	2.16	1.90	1.75	0.98
Current Ratio	3.01	3.01	2.68	2.40	2.15	1.37
Return on Equity (ROE)	-21.15%	-21.15%	-9.27%	-0.44%	-13.28%	-29.96%
Return on Assets (ROA)	-5.87%	-5.87%	-0.98%	2.04%	-3.66%	-2.03%
Return on Capital Employed (ROCE)	-14.00%	-14.00%	-2.20%	4.70%	-10.80%	-6.50%
Earnings Yield	-19.79%	-19.79%	-16.36%	10.79%	-38.03%	-39.85%
FCF Yield	-12.19%	-12.19%	-19.99%	8.08%	49.65%	-4.21%
Buyback Yield / Dilution	-18.00%	-18.00%	-4.13%	-0.04%	-0.71%	-11.30%