Life Concepts Holdings Ratios and Metrics

Market cap in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul '26 Jul 14, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	21	14	20	38	769	94
Market Cap Growth	-31.27%	-29.78%	-46.83%	-95.06%	717.98%	0.87%
Enterprise Value	112	142	110	234	851	221
Last Close Price	0.19	0.13	0.18	0.40	8.10	2.11
PE Ratio	2.06	1.36	0.41	-	-	-
PS Ratio	0.69	0.46	2.73	2.36	12.53	0.58
PB Ratio	-0.35	-0.23	-0.32	-0.32	-7.70	-0.85
P/FCF Ratio	-	-	-	3.11	120.54	-
P/OCF Ratio	-	-	-	3.11	120.54	50.51
EV/Sales Ratio	3.62	4.59	14.85	14.54	13.87	1.36
EV/EBITDA Ratio	-	-	-	-	-	32.68
EV/FCF Ratio	-	-	-	19.15	133.38	-
Debt / Equity Ratio	-1.71	-1.71	-1.92	-1.36	-1.71	-1.76
Debt / EBITDA Ratio	-	-	-	-	-	6.46
Debt / FCF Ratio	-	-	-	13.13	26.83	-
Net Debt / Equity Ratio	-1.54	-1.54	-1.92	-1.35	-1.69	-1.74
Net Debt / EBITDA Ratio	-17.30	-17.30	-10.96	-30.15	-7.68	28.42
Net Debt / FCF Ratio	-	-	-9.76	13.02	26.48	-3762.94
Asset Turnover	0.24	0.24	0.06	0.12	0.42	0.81
Inventory Turnover	34.43	34.43	21.05	36.84	67.58	60.64
Quick Ratio	0.63	0.63	0.62	0.17	0.17	0.17
Current Ratio	0.63	0.63	0.63	0.18	0.17	0.18
Return on Assets (ROA)	-2.74%	-2.74%	-5.57%	-2.56%	-10.84%	-0.36%
Return on Invested Capital (ROIC)	-7.68%	-7.15%	-	-	-	-4.81%
Return on Capital Employed (ROCE)	-10.10%	-10.10%	-17.40%	5.00%	30.10%	1.30%
Earnings Yield	48.59%	73.47%	246.03%	-51.52%	-3.76%	-43.46%
FCF Yield	-	-	-60.99%	32.16%	0.83%	-0.05%
Buyback Yield / Dilution	-5.82%	-5.82%	-12.92%	-45.50%	-61.02%	-