Bestechnic (Shanghai) Ratios and Metrics

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

Millions CNY. 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	34,803	38,875	18,454	13,680	36,600	39,720
Market Cap Growth	-19.75%	110.66%	34.90%	-62.62%	-7.85%	-
Enterprise Value	29,451	33,907	13,744	8,954	31,350	39,179
Last Close Price	206.85	231.58	109.40	80.84	215.68	233.94
PE Ratio	59.27	84.42	149.27	111.75	89.77	200.21
Forward PE	33.24	74.26	66.35	44.04	80.47	104.04
PS Ratio	9.87	11.91	8.48	9.21	20.73	37.43
PB Ratio	5.03	5.98	3.03	2.29	6.20	7.23
P/TBV Ratio	5.10	6.09	3.10	2.35	6.28	7.26
P/FCF Ratio	-	95.10	66.86	-	-	156.09
P/OCF Ratio	-	67.01	39.29	-	-	141.76
EV/Sales Ratio	8.36	10.39	6.32	6.03	17.76	36.92
EV/EBITDA Ratio	47.39	96.06	176.84	602.26	103.44	196.52
EV/EBIT Ratio	50.06	106.01	-	-	114.72	215.71
EV/FCF Ratio	-	82.95	49.80	-	-	153.97
Debt / Equity Ratio	0.00	0.01	0.00	0.02	0.00	0.01
Debt / EBITDA Ratio	0.05	0.14	0.15	4.22	0.07	0.15
Debt / FCF Ratio	0.05	0.13	0.05	-	-	0.12
Net Debt / Equity Ratio	-0.77	-0.79	-0.79	-0.77	-0.89	-0.99
Net Debt / EBITDA Ratio	-10.07	-14.50	-62.37	-307.53	-17.40	-27.20
Net Debt / FCF Ratio	-10.59	-12.52	-17.56	9.01	28.93	-21.31
Asset Turnover	0.51	0.48	0.34	0.23	0.29	0.33
Inventory Turnover	3.39	3.13	1.87	1.29	3.13	4.02
Quick Ratio	10.75	10.42	11.89	11.55	13.20	22.65
Current Ratio	12.11	11.85	13.42	13.78	14.53	23.38
Return on Equity (ROE)	10.09%	7.31%	2.05%	2.06%	7.15%	6.59%
Return on Assets (ROA)	4.62%	2.94%	-0.05%	-0.37%	2.82%	3.55%
Return on Invested Capital (ROIC)	31.67%	24.20%	-0.36%	-3.67%	77.35%	172.83%
Return on Capital Employed (ROCE)	7.70%	4.90%	-0.10%	-0.60%	4.60%	3.30%
Earnings Yield	1.69%	1.19%	0.67%	0.90%	1.11%	0.50%
FCF Yield	-	1.05%	1.50%	-3.71%	-0.50%	0.64%
Dividend Yield	0.58%	0.60%	0.10%	-	0.11%	0.05%
Payout Ratio	-	24.35%	0.34%	34.40%	4.95%	-
Buyback Yield / Dilution	-0.15%	0.10%	-0.36%	-0.10%	-33.52%	-11.36%
Total Shareholder Return	0.42%	0.70%	-0.26%	-0.10%	-33.41%	-11.31%

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