BBSB International 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
Period Ending	Feb '26 Feb 12, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Debt / Equity Ratio	0.11	0.12	0.19
Debt / EBITDA Ratio	0.21	0.21	-
Debt / FCF Ratio	0.22	0.14	1.48
Net Debt / Equity Ratio	-0.22	-0.33	-0.19
Net Debt / EBITDA Ratio	-0.44	-0.56	0.87
Net Debt / FCF Ratio	-0.45	-0.36	-1.47
Asset Turnover	-	1.20	-
Quick Ratio	1.91	1.87	2.14
Current Ratio	1.94	1.87	2.14
Return on Equity (ROE)	-	44.61%	-
Return on Assets (ROA)	-	17.30%	-
Return on Invested Capital (ROIC)	43.19%	55.25%	-27.57%
Return on Capital Employed (ROCE)	44.80%	52.50%	-20.90%
Payout Ratio	150.48%	156.55%	-

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