Changchun UP Optotech 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	Mar '26 Mar 5, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022	Dec '20 Dec 31, 2020
Market Capitalization	12,833	9,053	8,076	5,350	5,669	4,586
Market Cap Growth	33.01%	12.10%	50.97%	-5.63%	23.60%	44.88%
Enterprise Value	13,464	9,496	8,457	5,599	5,691	4,580
Last Close Price	53.47	37.67	33.57	22.23	23.51	18.93
PE Ratio	213.96	136.30	93.22	65.40	121.50	93.49
Forward PE	81.02	29.70	29.70	29.70	29.70	29.70
PS Ratio	17.51	12.14	10.44	8.53	10.37	10.41
PB Ratio	7.50	5.48	5.51	3.98	5.51	4.72
P/TBV Ratio	12.65	9.22	9.17	6.87	6.13	5.28
P/FCF Ratio	-	-	195.75	181.09	288.05	118.57
P/OCF Ratio	346.21	-	86.50	88.59	128.02	79.04
EV/Sales Ratio	18.37	12.74	10.94	8.93	10.41	10.39
EV/EBITDA Ratio	204.07	97.45	63.16	79.80	89.23	101.11
EV/EBIT Ratio	-	183.85	94.07	145.61	149.62	227.30
EV/FCF Ratio	-534.71	-	204.99	189.53	289.18	118.41
Debt / Equity Ratio	0.26	0.17	0.18	0.12	0.01	-
Debt / EBITDA Ratio	6.85	2.80	1.85	2.14	0.17	-
Debt / FCF Ratio	-	-	6.23	5.35	0.58	-
Net Debt / Equity Ratio	0.17	0.03	-0.05	-0.02	-0.13	-0.15
Net Debt / EBITDA Ratio	4.65	0.52	-0.51	-0.36	-2.12	-3.24
Net Debt / FCF Ratio	-11.21	-1.07	-1.67	-0.85	-6.85	-3.80
Asset Turnover	0.31	0.34	0.38	0.40	0.49	0.42
Inventory Turnover	1.15	1.25	1.19	1.17	1.25	1.09
Quick Ratio	1.59	1.98	1.59	1.51	3.69	5.02
Current Ratio	2.67	3.14	2.84	3.18	7.85	10.19
Return on Equity (ROE)	5.79%	6.83%	8.77%	8.75%	5.11%	5.54%
Return on Assets (ROA)	0.36%	1.46%	2.74%	1.55%	2.11%	1.19%
Return on Invested Capital (ROIC)	0.69%	3.28%	6.42%	3.47%	4.24%	2.37%
Return on Capital Employed (ROCE)	0.70%	2.70%	5.10%	2.40%	3.50%	2.00%
Earnings Yield	0.46%	0.73%	1.07%	1.53%	0.82%	1.07%
FCF Yield	-0.20%	-0.52%	0.51%	0.55%	0.35%	0.84%
Dividend Yield	0.11%	0.19%	0.07%	0.04%	0.17%	0.42%
Payout Ratio	30.20%	24.23%	10.03%	13.25%	41.71%	24.65%
Buyback Yield / Dilution	1.84%	1.43%	-0.03%	2.03%	-0.11%	-1.60%
Total Shareholder Return	1.95%	1.62%	0.05%	2.07%	0.06%	-1.18%

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