C&S Paper Co.,Ltd 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	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	11,667	8,809	13,097	17,664	21,514	27,325
Market Cap Growth	36.87%	-32.74%	-25.86%	-17.89%	-21.27%	64.90%
Enterprise Value	10,298	8,330	12,529	16,829	20,878	26,560
Last Close Price	9.07	6.76	9.85	13.46	16.22	20.18
PE Ratio	44.34	114.14	39.36	50.47	37.02	30.16
Forward PE	37.40	18.15	23.07	25.44	27.62	24.70
PS Ratio	1.35	1.08	1.34	2.06	2.35	3.49
PB Ratio	2.12	1.62	2.39	3.41	4.39	5.42
P/TBV Ratio	2.25	1.73	2.51	3.56	4.54	5.61
P/FCF Ratio	18.32	-	16.69	266.68	31.48	86.33
P/OCF Ratio	12.25	-	10.55	45.10	16.30	32.99
EV/Sales Ratio	1.19	1.02	1.28	1.96	2.28	3.40
EV/EBITDA Ratio	14.05	17.20	17.91	22.55	20.44	19.34
EV/EBIT Ratio	32.23	96.41	42.59	47.62	31.20	24.84
EV/FCF Ratio	16.17	-	15.97	254.07	30.55	83.91
Debt / Equity Ratio	0.28	0.26	0.18	0.12	0.00	0.03
Debt / EBITDA Ratio	2.14	2.82	1.38	0.81	0.01	0.10
Debt / FCF Ratio	2.47	-	1.26	9.34	0.02	0.45
Net Debt / Equity Ratio	-0.25	-0.11	-0.34	-0.18	-0.19	-0.20
Net Debt / EBITDA Ratio	-1.95	-1.23	-2.68	-1.26	-0.91	-0.75
Net Debt / FCF Ratio	-2.18	0.77	-2.39	-14.18	-1.37	-3.26
Asset Turnover	0.93	0.86	1.10	1.08	1.22	1.16
Inventory Turnover	3.56	3.34	4.05	3.46	3.75	3.47
Quick Ratio	1.09	0.82	1.13	0.89	0.87	0.98
Current Ratio	1.55	1.47	1.49	1.56	1.53	1.77
Return on Equity (ROE)	4.67%	1.40%	6.22%	6.91%	11.68%	19.87%
Return on Assets (ROA)	2.13%	0.57%	2.05%	2.79%	5.58%	9.90%
Return on Invested Capital (ROIC)	5.65%	1.59%	6.85%	7.33%	14.59%	24.01%
Return on Capital Employed (ROCE)	5.60%	1.50%	5.20%	6.60%	13.20%	20.60%
Earnings Yield	2.18%	0.88%	2.54%	1.98%	2.70%	3.31%
FCF Yield	5.46%	-8.83%	5.99%	0.38%	3.18%	1.16%
Dividend Yield	1.43%	-	0.61%	0.46%	0.62%	0.50%
Payout Ratio	42.86%	139.60%	31.29%	38.35%	22.36%	11.04%
Buyback Yield / Dilution	6.71%	-0.51%	1.26%	1.85%	-0.59%	-0.01%
Total Shareholder Return	8.15%	-0.51%	1.87%	2.31%	0.02%	0.48%

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