Smart Asia Chemical Bhd Ratios and Metrics

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 26, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	68	115	-	-	-	-
Enterprise Value	82	121	-	-	-	-
Last Close Price	0.18	0.31	-	-	-	-
PE Ratio	22.00	17.21	-	-	-	-
Forward PE	-	9.50	-	-	-	-
PS Ratio	0.76	1.23	-	-	-	-
PB Ratio	0.60	1.03	-	-	-	-
P/TBV Ratio	0.61	1.03	-	-	-	-
EV/Sales Ratio	0.92	1.30	-	-	-	-
EV/EBITDA Ratio	9.80	15.81	-	-	-	-
EV/EBIT Ratio	17.89	26.41	-	-	-	-
Debt / Equity Ratio	0.21	0.17	0.60	0.26	0.15	0.44
Debt / EBITDA Ratio	2.90	2.45	2.64	1.12	0.44	1.56
Debt / FCF Ratio	10.96	-	17.28	-	0.72	-
Net Debt / Equity Ratio	0.11	0.04	0.51	0.17	0.06	0.31
Net Debt / EBITDA Ratio	1.55	0.63	2.24	0.76	0.19	1.12
Net Debt / FCF Ratio	5.76	-0.89	14.55	-17.63	0.29	-10.02
Asset Turnover	-	0.64	0.77	0.90	1.01	-
Inventory Turnover	-	2.69	2.50	2.29	2.31	-
Quick Ratio	1.61	1.61	1.25	1.15	1.26	0.96
Current Ratio	2.72	2.53	2.12	2.06	2.60	1.63
Return on Equity (ROE)	-	7.31%	13.68%	15.45%	22.97%	-
Return on Assets (ROA)	-	1.95%	7.16%	8.17%	11.69%	-
Return on Invested Capital (ROIC)	2.80%	4.17%	11.10%	14.23%	20.82%	13.87%
Return on Capital Employed (ROCE)	3.20%	3.50%	12.70%	16.00%	25.30%	19.40%
Earnings Yield	4.55%	5.81%	-	-	-	-
FCF Yield	3.18%	-4.78%	-	-	-	-
Payout Ratio	-	-	-	4.05%	6.09%	-
Buyback Yield / Dilution	-44.84%	-29.28%	1.39%	0.14%	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.