KLSE:HUPSENG Ratios and Metrics

Market cap in millions MYR. Fiscal year is January - December.

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 26, 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	824	796	976	628	572	700
Market Cap Growth	-5.50%	-18.44%	55.41%	9.79%	-18.29%	-7.90%
Enterprise Value	741	709	880	548	512	634
Last Close Price	1.03	0.99	1.15	0.69	0.60	0.71
PE Ratio	16.54	15.98	16.94	13.93	21.93	25.70
Forward PE	15.85	16.86	17.11	14.04	22.70	17.86
PS Ratio	2.09	2.02	2.47	1.76	1.80	2.37
PB Ratio	4.98	4.81	5.96	3.87	4.05	5.04
P/TBV Ratio	4.98	4.81	5.96	3.87	4.05	5.04
P/FCF Ratio	17.26	16.67	21.17	12.51	30.73	25.81
P/OCF Ratio	15.75	15.21	14.69	11.80	22.95	23.43
EV/Sales Ratio	1.88	1.80	2.23	1.53	1.61	2.14
EV/EBITDA Ratio	10.12	9.76	11.70	8.89	13.23	15.46
EV/EBIT Ratio	11.12	10.64	12.66	9.70	15.75	18.24
EV/FCF Ratio	15.52	14.85	19.09	10.92	27.52	23.39
Debt / Equity Ratio	0.00	0.00	0.00	0.00	0.00	0.00
Debt / EBITDA Ratio	0.01	0.01	0.01	0.00	0.01	0.01
Debt / FCF Ratio	0.01	0.01	0.01	0.01	0.03	0.02
Net Debt / Equity Ratio	-0.50	-0.50	-0.50	-0.56	-0.44	-0.48
Net Debt / EBITDA Ratio	-1.14	-1.14	-1.10	-1.47	-1.61	-1.62
Net Debt / FCF Ratio	-1.74	-1.74	-1.79	-1.80	-3.34	-2.45
Asset Turnover	1.58	1.58	1.62	1.58	1.52	1.36
Inventory Turnover	8.19	8.19	8.78	8.28	8.25	7.39
Quick Ratio	1.63	1.63	1.60	1.83	1.58	1.62
Current Ratio	2.11	2.11	2.01	2.27	2.06	2.09
Return on Equity (ROE)	30.25%	30.25%	35.35%	29.73%	18.62%	19.54%
Return on Assets (ROA)	16.66%	16.66%	17.75%	15.65%	9.68%	9.97%
Return on Invested Capital (ROIC)	61.55%	60.98%	71.14%	56.39%	31.62%	39.09%
Return on Capital Employed (ROCE)	38.50%	38.50%	40.50%	33.50%	22.00%	23.80%
Earnings Yield	6.05%	6.26%	5.90%	7.18%	4.56%	3.89%
FCF Yield	5.79%	6.00%	4.72%	7.99%	3.25%	3.87%
Dividend Yield	5.83%	-	4.35%	5.05%	4.96%	3.52%
Payout Ratio	96.35%	96.36%	97.20%	53.23%	92.02%	161.53%
Total Shareholder Return	5.83%	-	4.35%	5.05%	4.96%	3.52%

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