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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 26, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Market Capitalization	9,388	10,934	8,809	13,097	17,664	21,514
Market Cap Growth	11.23%	24.12%	-32.74%	-25.86%	-17.89%	-21.27%
Enterprise Value	8,374	9,564	8,330	12,529	16,829	20,878
Last Close Price	7.35	8.52	6.72	9.80	13.39	16.13
PE Ratio	26.15	34.32	114.14	39.36	50.47	37.02
Forward PE	21.30	33.31	18.15	23.07	25.44	27.62
PS Ratio	1.05	1.25	1.08	1.34	2.06	2.35
PB Ratio	1.68	1.99	1.62	2.39	3.41	4.39
P/TBV Ratio	1.80	2.13	1.73	2.51	3.56	4.54
P/FCF Ratio	8.07	10.37	-	16.69	266.68	31.48
P/OCF Ratio	6.35	8.16	-	10.55	45.10	16.30
EV/Sales Ratio	0.94	1.09	1.02	1.28	1.96	2.28
EV/EBITDA Ratio	8.88	10.83	17.05	17.91	22.55	20.44
EV/EBIT Ratio	16.34	20.40	96.41	42.59	47.62	31.20
EV/FCF Ratio	7.20	9.07	-	15.97	254.07	30.55
Debt / Equity Ratio	0.11	0.20	0.26	0.18	0.12	0.00
Debt / EBITDA Ratio	0.64	1.23	2.80	1.38	0.81	0.01
Debt / FCF Ratio	0.52	1.05	-	1.26	9.34	0.02
Net Debt / Equity Ratio	-0.19	-0.27	-0.11	-0.34	-0.18	-0.19
Net Debt / EBITDA Ratio	-1.11	-1.70	-1.22	-2.68	-1.26	-0.91
Net Debt / FCF Ratio	-0.89	-1.43	0.77	-2.39	-14.18	-1.37
Asset Turnover	1.02	0.96	0.86	1.10	1.08	1.22
Inventory Turnover	3.46	3.29	3.34	4.05	3.46	3.75
Quick Ratio	0.98	1.07	0.82	1.13	0.89	0.87
Current Ratio	1.83	1.58	1.47	1.49	1.56	1.53
Return on Equity (ROE)	6.37%	5.80%	1.40%	6.22%	6.91%	11.68%
Return on Assets (ROA)	3.67%	3.20%	0.57%	2.05%	2.79%	5.58%
Return on Invested Capital (ROIC)	8.79%	7.84%	1.59%	6.85%	7.33%	14.59%
Return on Capital Employed (ROCE)	9.00%	8.40%	1.50%	5.20%	6.60%	13.20%
Earnings Yield	3.78%	2.91%	0.88%	2.54%	1.98%	2.70%
FCF Yield	12.39%	9.64%	-8.83%	5.99%	0.38%	3.18%
Dividend Yield	1.09%	1.22%	-	0.61%	0.46%	0.62%
Payout Ratio	27.77%	32.57%	139.60%	31.29%	38.35%	22.36%
Buyback Yield / Dilution	1.40%	0.93%	-0.51%	1.26%	1.85%	-0.59%
Total Shareholder Return	2.51%	2.15%	-0.51%	1.88%	2.32%	0.03%

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