Chow Tai Seng Jewellery 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	12,982	15,772	16,477	15,229	19,491	19,476
Market Cap Growth	-2.53%	-4.28%	8.20%	-21.87%	0.07%	39.95%
Enterprise Value	12,330	14,744	16,166	14,364	18,985	17,425
Last Close Price	11.96	13.60	13.21	11.58	14.16	13.62
PE Ratio	12.58	15.61	12.52	13.96	15.92	19.22
Forward PE	10.91	12.26	10.49	8.45	12.19	16.20
PS Ratio	1.32	1.14	1.01	1.37	2.13	3.83
PB Ratio	2.08	2.48	2.58	2.52	3.36	3.61
P/TBV Ratio	2.20	2.64	2.75	2.70	3.64	3.93
P/FCF Ratio	13.08	9.50	-	17.01	458.38	15.90
P/OCF Ratio	11.58	8.50	118.87	14.96	99.18	14.31
EV/Sales Ratio	1.25	1.06	0.99	1.29	2.07	3.43
EV/EBITDA Ratio	8.64	10.13	9.23	10.52	12.45	13.85
EV/EBIT Ratio	9.39	10.31	9.29	10.63	12.55	14.00
EV/FCF Ratio	12.42	8.88	-	16.05	446.48	14.23
Debt / Equity Ratio	0.07	0.02	0.05	0.02	0.02	-
Debt / EBITDA Ratio	0.30	0.09	0.17	0.08	0.08	-
Debt / FCF Ratio	0.43	0.08	-	0.13	3.00	-
Net Debt / Equity Ratio	-0.10	-0.16	-0.08	-0.27	-0.20	-0.39
Net Debt / EBITDA Ratio	-0.48	-0.70	-0.31	-1.19	-0.76	-1.69
Net Debt / FCF Ratio	-0.65	-0.61	7.05	-1.81	-27.32	-1.74
Asset Turnover	1.20	1.75	2.09	1.52	1.34	0.81
Inventory Turnover	1.64	2.78	3.82	2.89	2.61	1.21
Quick Ratio	0.81	1.20	1.67	1.88	1.80	1.85
Current Ratio	3.43	4.40	4.11	4.22	4.75	4.09
Return on Equity (ROE)	16.51%	15.73%	21.12%	18.36%	21.85%	20.00%
Return on Assets (ROA)	9.97%	11.28%	13.92%	11.55%	13.83%	12.37%
Return on Invested Capital (ROIC)	18.95%	19.85%	26.02%	22.82%	28.97%	28.41%
Return on Capital Employed (ROCE)	20.70%	22.20%	27.00%	22.00%	25.60%	23.00%
Earnings Yield	7.99%	6.40%	7.99%	7.16%	6.28%	5.20%
FCF Yield	7.65%	10.53%	-0.46%	5.88%	0.22%	6.29%
Dividend Yield	7.52%	6.98%	7.19%	5.18%	5.65%	2.94%
Payout Ratio	100.85%	105.23%	76.06%	50.58%	62.78%	33.13%
Buyback Yield / Dilution	-0.45%	0.14%	-0.73%	1.24%	-0.35%	-0.37%
Total Shareholder Return	7.10%	7.12%	6.47%	6.43%	5.30%	2.56%

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