Star Plus Legend 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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 15, 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	5,882	5,691	4,100	6,054	-	-
Market Cap Growth	66.06%	38.81%	-32.28%	-	-	-
Enterprise Value	5,248	5,514	3,693	6,165	-	-
Last Close Price	6.18	5.98	4.92	7.55	-	-
PE Ratio	-	-	68.73	159.22	-	-
Forward PE	-	24.00	28.11	30.16	-	-
PS Ratio	11.19	10.83	6.60	12.77	-	-
PB Ratio	3.39	3.28	4.01	7.95	-	-
P/TBV Ratio	3.40	3.30	4.13	8.27	-	-
EV/Sales Ratio	9.98	10.49	5.94	13.01	-	-
EV/EBITDA Ratio	-	-	44.45	88.88	-	-
EV/EBIT Ratio	-	-	50.69	97.32	-	-
Debt / Equity Ratio	0.05	0.05	0.02	0.06	0.84	1.14
Debt / EBITDA Ratio	-	-	0.25	0.66	2.14	2.51
Net Debt / Equity Ratio	-0.36	-0.36	-0.36	-0.22	0.00	-0.15
Net Debt / EBITDA Ratio	9.64	9.64	-4.38	-2.44	0.01	-0.34
Net Debt / FCF Ratio	-	-	7.80	1.24	-0.79	0.40
Asset Turnover	0.30	0.30	0.54	0.59	0.67	0.91
Inventory Turnover	1.23	1.23	1.58	1.23	1.53	4.36
Quick Ratio	3.45	3.45	2.60	2.46	0.77	0.91
Current Ratio	5.12	5.12	3.68	3.55	1.34	1.22
Return on Equity (ROE)	-4.05%	-4.05%	6.08%	8.95%	32.51%	28.57%
Return on Assets (ROA)	-2.72%	-2.72%	3.98%	4.93%	10.39%	11.10%
Return on Invested Capital (ROIC)	-6.80%	-8.40%	6.85%	9.22%	31.74%	57.20%
Return on Capital Employed (ROCE)	-4.30%	-4.30%	7.10%	8.20%	35.00%	39.10%
Earnings Yield	-0.69%	-0.71%	1.46%	0.63%	-	-
FCF Yield	-	-	-1.14%	-2.25%	-	-
Payout Ratio	-	-	-	156.54%	-	38.17%
Buyback Yield / Dilution	-3.40%	-3.40%	1.49%	-19.71%	-40.55%	-1.91%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.