West China Cement 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 6, 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	14,312	16,934	8,631	3,698	5,004	7,560
Market Cap Growth	85.82%	96.20%	133.36%	-26.09%	-33.81%	20.87%
Enterprise Value	29,168	31,992	23,623	15,688	13,962	13,720
Last Close Price	2.62	3.10	1.54	0.65	0.80	1.11
PE Ratio	14.62	17.30	12.95	7.97	3.64	3.89
Forward PE	13.39	9.95	5.29	2.63	3.70	3.15
PS Ratio	1.34	1.58	0.97	0.37	0.52	0.77
PB Ratio	0.92	1.09	0.59	0.24	0.33	0.52
P/TBV Ratio	1.04	1.23	0.68	0.28	0.39	0.56
P/OCF Ratio	6.96	8.24	3.97	1.24	2.07	3.14
PEG Ratio	-	0.16	0.16	0.16	0.16	0.16
EV/Sales Ratio	2.72	2.99	2.66	1.58	1.46	1.40
EV/EBITDA Ratio	8.60	9.51	9.60	5.46	4.69	4.17
EV/EBIT Ratio	17.01	18.66	21.87	10.85	9.04	6.86
Debt / Equity Ratio	0.92	0.92	0.92	0.83	0.78	0.84
Debt / EBITDA Ratio	4.22	4.22	5.46	4.44	3.93	3.66
Net Debt / Equity Ratio	0.87	0.87	0.84	0.77	0.67	0.54
Net Debt / EBITDA Ratio	4.00	4.00	5.01	4.16	3.42	2.36
Net Debt / FCF Ratio	-11.00	-11.00	-1108.45	-65.73	-12.61	-4.39
Asset Turnover	0.27	0.27	0.24	0.29	0.30	0.35
Inventory Turnover	2.57	2.57	2.32	3.42	4.89	6.08
Quick Ratio	0.32	0.32	0.33	0.39	0.44	0.76
Current Ratio	0.64	0.64	0.72	0.80	0.72	1.14
Return on Equity (ROE)	7.84%	7.84%	5.92%	4.98%	10.67%	15.98%
Return on Assets (ROA)	2.69%	2.69%	1.83%	2.60%	3.00%	4.47%
Return on Invested Capital (ROIC)	4.68%	4.73%	3.06%	3.98%	5.99%	8.52%
Return on Capital Employed (ROCE)	6.90%	6.90%	4.30%	5.70%	6.60%	8.60%
Earnings Yield	6.84%	5.78%	7.72%	12.55%	27.45%	25.74%
FCF Yield	-8.55%	-7.22%	-0.13%	-4.92%	-16.12%	-23.41%
Dividend Yield	2.14%	1.72%	2.35%	3.91%	9.41%	9.59%
Payout Ratio	21.07%	21.07%	20.03%	86.50%	38.95%	29.72%
Buyback Yield / Dilution	-0.21%	-0.21%	-0.23%	0.06%	0.06%	0.01%
Total Shareholder Return	2.03%	1.51%	2.12%	3.97%	9.47%	9.59%

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