Phancy Group 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 7, 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	21,947	22,846	23,716	23,386	-	-
Market Cap Growth	12.61%	-3.67%	1.41%	-	-	-
Enterprise Value	18,592	19,853	21,278	28,169	-	-
Last Close Price	39.40	44.02	50.95	50.20	-	-
Forward PE	577.73	88.42	-	-	-	-
PS Ratio	2.76	2.88	4.24	5.05	-	-
PB Ratio	2.63	2.74	4.39	3.89	-	-
P/TBV Ratio	2.62	2.73	4.57	4.31	-	-
EV/Sales Ratio	2.34	2.50	3.80	6.08	-	-
Debt / Equity Ratio	0.03	0.03	0.01	0.03	-4.54	-23.69
Net Debt / Equity Ratio	-0.40	-0.40	-0.37	-0.53	-2.72	-8.18
Net Debt / EBITDA Ratio	29.53	29.53	5.04	5.75	-3.77	-1.64
Net Debt / FCF Ratio	-	-	2.86	2.78	-5.01	-2.56
Asset Turnover	0.85	0.85	0.71	0.61	0.47	0.48
Inventory Turnover	18.60	18.60	12.92	6.90	5.97	10.01
Quick Ratio	3.50	3.50	2.07	3.04	2.74	6.20
Current Ratio	4.39	4.39	2.28	3.44	3.17	6.73
Return on Equity (ROE)	-0.60%	-0.60%	-5.63%	-46.13%	-	-
Return on Assets (ROA)	-0.99%	-0.99%	-3.40%	-4.84%	-10.35%	-18.68%
Return on Capital Employed (ROCE)	-1.70%	-1.70%	-7.90%	-9.80%	-21.10%	-22.20%
Earnings Yield	-0.13%	-0.13%	-1.21%	-4.28%	-	-
FCF Yield	-	-	-2.92%	-4.89%	-	-
Buyback Yield / Dilution	-7.38%	-7.38%	-43.36%	-21.44%	-14.29%	-24.87%

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