Gushengtang 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	Mar '26 Mar 6, 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	5,911	8,112	12,413	11,635	9,423	-
Market Cap Growth	-18.57%	-34.65%	6.69%	23.47%	-	-
Enterprise Value	5,249	7,246	11,409	10,952	11,427	-
Last Close Price	26.18	33.04	49.09	48.76	39.49	-
PE Ratio	16.96	24.85	44.68	56.91	-	-
Forward PE	11.63	15.87	31.39	39.03	-	-
PS Ratio	1.71	2.52	4.85	6.34	5.60	-
PB Ratio	2.27	3.21	4.89	5.99	4.96	-
P/TBV Ratio	4.51	6.24	8.70	11.80	9.26	-
P/FCF Ratio	10.63	21.00	33.77	42.18	55.62	-
P/OCF Ratio	8.87	16.85	27.47	36.63	40.89	-
PEG Ratio	0.77	0.47	0.90	0.31	-	-
EV/Sales Ratio	1.52	2.25	4.46	5.96	6.79	-
EV/EBITDA Ratio	8.48	17.35	36.27	44.31	-	-
EV/EBIT Ratio	11.87	19.76	40.59	51.80	-	-
EV/FCF Ratio	9.44	18.76	31.03	39.70	67.44	-
Debt / Equity Ratio	0.27	0.21	0.16	0.20	0.22	-1.83
Debt / EBITDA Ratio	1.13	1.04	1.00	1.21	330.18	12.86
Debt / FCF Ratio	1.26	1.40	1.11	1.44	2.50	15.22
Net Debt / Equity Ratio	-0.25	-0.27	-0.42	-0.39	-0.44	-1.51
Net Debt / EBITDA Ratio	-1.31	-1.61	-3.37	-3.08	10.92	14.42
Net Debt / FCF Ratio	-1.19	-1.74	-2.88	-2.76	-4.96	12.60
Asset Turnover	0.87	0.86	0.78	0.65	0.72	0.73
Inventory Turnover	12.49	12.71	12.59	12.35	11.13	9.49
Quick Ratio	1.68	1.85	2.13	2.01	2.12	0.20
Current Ratio	2.23	2.38	2.60	2.45	2.49	0.30
Return on Equity (ROE)	14.94%	13.12%	12.57%	11.09%	-243.63%	-
Return on Assets (ROA)	6.96%	6.12%	5.32%	4.67%	-2.89%	4.76%
Return on Invested Capital (ROIC)	19.23%	18.87%	19.00%	17.86%	-12.26%	17.75%
Return on Capital Employed (ROCE)	13.40%	11.90%	9.60%	9.10%	-4.70%	-16.40%
Earnings Yield	6.52%	4.02%	2.24%	1.76%	-6.60%	-
FCF Yield	9.41%	4.76%	2.96%	2.37%	1.80%	-
Dividend Yield	2.90%	1.63%	-	-	-	-
Payout Ratio	8.04%	9.21%	35.59%	-	-	-
Buyback Yield / Dilution	-1.77%	-2.78%	-2.17%	-106.52%	-48.40%	-
Total Shareholder Return	1.13%	-1.14%	-2.17%	-106.52%	-48.40%	-

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