MS Concept 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 9, 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	60	75	41	44	53	56
Market Cap Growth	93.55%	82.93%	-6.82%	-16.98%	-5.36%	9.80%
Enterprise Value	82	96	74	41	75	47
Last Close Price	0.06	0.07	0.04	0.04	0.05	0.06
PE Ratio	14.70	18.37	-	-	13.36	-
PS Ratio	0.25	0.32	0.16	0.20	0.21	0.28
PB Ratio	4.00	5.01	3.76	1.57	1.14	1.31
P/TBV Ratio	4.00	5.01	3.76	1.57	1.14	1.31
P/FCF Ratio	1.85	2.32	1.34	1.81	0.91	2.75
P/OCF Ratio	1.76	2.19	1.26	1.45	0.84	2.08
EV/Sales Ratio	0.35	0.41	0.29	0.18	0.30	0.23
EV/EBITDA Ratio	2.38	9.08	-	-	12.26	-
EV/EBIT Ratio	11.16	12.99	-	-	39.34	-
EV/FCF Ratio	2.54	2.96	2.41	1.70	1.29	2.31
Debt / Equity Ratio	3.23	3.23	4.83	2.81	1.31	1.42
Debt / EBITDA Ratio	1.40	1.40	1.94	2.49	1.42	2.15
Debt / FCF Ratio	1.50	1.50	1.72	3.26	1.05	2.98
Net Debt / Equity Ratio	1.49	1.49	2.32	1.78	0.35	0.74
Net Debt / EBITDA Ratio	2.11	2.11	-6.56	-34.91	2.67	-4.64
Net Debt / FCF Ratio	0.69	0.69	0.83	2.06	0.28	1.56
Asset Turnover	2.59	2.59	2.25	1.69	2.00	1.65
Inventory Turnover	210.94	210.94	163.82	113.50	175.78	156.23
Quick Ratio	0.67	0.67	0.52	0.56	0.79	0.68
Current Ratio	0.76	0.76	0.59	0.77	0.96	0.86
Return on Equity (ROE)	31.55%	31.55%	-88.20%	-49.75%	8.87%	-10.83%
Return on Assets (ROA)	5.07%	5.07%	-4.36%	-2.51%	0.96%	-5.14%
Return on Invested Capital (ROIC)	17.22%	17.47%	-13.77%	-7.63%	2.11%	-14.52%
Return on Capital Employed (ROCE)	16.10%	16.10%	-21.00%	-7.00%	2.50%	-14.30%
Earnings Yield	6.80%	5.44%	-41.95%	-42.29%	7.49%	-8.74%
FCF Yield	53.98%	43.18%	74.72%	55.13%	109.61%	36.32%