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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 29, 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	28,616	38,183	38,875	18,454	13,680	36,600
Market Cap Growth	-37.89%	-1.78%	110.66%	34.90%	-62.62%	-7.85%
Enterprise Value	23,613	32,831	33,907	13,744	8,954	31,350
Last Close Price	169.63	226.94	231.58	109.40	80.84	215.68
PE Ratio	58.13	64.28	84.42	149.27	111.75	89.77
Forward PE	40.57	37.42	74.26	66.35	44.04	80.47
PS Ratio	8.94	10.83	11.91	8.48	9.21	20.73
PB Ratio	4.00	5.41	5.98	3.03	2.29	6.20
P/TBV Ratio	4.08	5.50	6.09	3.10	2.35	6.28
P/FCF Ratio	115.68	131.56	95.10	66.86	-	-
P/OCF Ratio	64.40	85.47	67.01	39.29	-	-
EV/Sales Ratio	7.38	9.31	10.39	6.32	6.03	17.76
EV/EBITDA Ratio	55.82	63.96	82.92	176.84	602.26	103.44
EV/EBIT Ratio	61.12	68.37	105.95	-	-	114.72
EV/FCF Ratio	95.45	113.12	82.95	49.80	-	-
Debt / Equity Ratio	0.00	0.00	0.01	0.00	0.02	0.00
Debt / EBITDA Ratio	0.04	0.04	0.12	0.15	4.22	0.07
Debt / FCF Ratio	0.07	0.07	0.13	0.05	-	-
Net Debt / Equity Ratio	-0.70	-0.75	-0.79	-0.79	-0.77	-0.89
Net Debt / EBITDA Ratio	-12.34	-10.32	-12.52	-62.37	-307.53	-17.40
Net Debt / FCF Ratio	-20.23	-18.26	-12.52	-17.56	9.01	28.93
Asset Turnover	0.44	0.48	0.48	0.34	0.23	0.29
Inventory Turnover	2.48	2.74	3.13	1.87	1.29	3.13
Quick Ratio	15.59	12.74	10.42	11.89	11.55	13.20
Current Ratio	19.06	14.92	11.85	13.42	13.78	14.53
Return on Equity (ROE)	7.11%	8.76%	7.31%	2.05%	2.06%	7.15%
Return on Assets (ROA)	3.29%	4.12%	2.94%	-0.05%	-0.37%	2.82%
Return on Invested Capital (ROIC)	19.81%	30.53%	24.22%	-0.36%	-3.67%	77.35%
Return on Capital Employed (ROCE)	5.40%	6.80%	4.90%	-0.10%	-0.60%	4.60%
Earnings Yield	1.72%	1.56%	1.19%	0.67%	0.90%	1.11%
FCF Yield	0.86%	0.76%	1.05%	1.50%	-3.71%	-0.50%
Dividend Yield	0.83%	0.62%	0.60%	0.10%	-	0.11%
Payout Ratio	28.90%	24.59%	23.48%	0.34%	34.40%	4.95%
Buyback Yield / Dilution	0.13%	-0.05%	0.17%	-0.36%	-0.10%	-33.52%
Total Shareholder Return	0.96%	0.57%	0.78%	-0.26%	-0.10%	-33.41%

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