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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 11, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Market Capitalization	14,144	13,221	15,772	16,477	15,229	19,491
Market Cap Growth	0.31%	-16.17%	-4.28%	8.20%	-21.87%	0.07%
Enterprise Value	14,247	12,569	14,744	16,166	14,364	18,985
Last Close Price	13.03	12.18	13.60	13.21	11.58	14.16
PE Ratio	12.29	11.98	15.61	12.52	13.96	15.92
Forward PE	11.12	11.09	12.26	10.49	8.45	12.19
PS Ratio	1.75	1.50	1.14	1.01	1.37	2.13
PB Ratio	2.09	2.04	2.48	2.58	2.52	3.36
P/TBV Ratio	2.21	2.16	2.64	2.75	2.70	3.64
P/FCF Ratio	-	37.33	9.50	-	17.01	458.38
P/OCF Ratio	-	28.49	8.50	118.87	14.96	99.18
EV/Sales Ratio	1.76	1.43	1.06	0.99	1.29	2.07
EV/EBITDA Ratio	9.05	8.89	10.19	9.23	10.52	12.45
EV/EBIT Ratio	9.75	9.07	10.31	9.29	10.63	12.55
EV/FCF Ratio	-76.52	35.49	8.88	-	16.05	446.48
Debt / Equity Ratio	0.12	0.11	0.02	0.05	0.02	0.02
Debt / EBITDA Ratio	0.52	0.46	0.09	0.17	0.08	0.08
Debt / FCF Ratio	-	1.93	0.08	-	0.13	3.00
Net Debt / Equity Ratio	0.02	-0.02	-0.16	-0.08	-0.27	-0.20
Net Debt / EBITDA Ratio	0.07	-0.09	-0.71	-0.31	-1.19	-0.76
Net Debt / FCF Ratio	-0.59	-0.35	-0.61	7.05	-1.81	-27.32
Asset Turnover	0.96	1.09	1.75	2.09	1.52	1.34
Inventory Turnover	1.09	1.31	2.78	3.82	2.89	2.61
Quick Ratio	0.57	0.72	1.20	1.67	1.88	1.80
Current Ratio	3.99	3.71	4.40	4.11	4.22	4.75
Return on Equity (ROE)	17.11%	17.18%	15.73%	21.12%	18.36%	21.85%
Return on Assets (ROA)	10.85%	10.73%	11.28%	13.92%	11.55%	13.83%
Return on Invested Capital (ROIC)	18.19%	19.48%	19.85%	26.02%	22.82%	28.97%
Return on Capital Employed (ROCE)	21.40%	21.20%	22.20%	27.00%	22.00%	25.60%
Earnings Yield	8.09%	8.34%	6.40%	7.99%	7.16%	6.28%
FCF Yield	-1.32%	2.68%	10.53%	-0.46%	5.88%	0.22%
Dividend Yield	6.80%	7.39%	6.98%	7.19%	5.18%	5.65%
Payout Ratio	86.57%	89.81%	105.23%	76.06%	50.58%	62.78%
Buyback Yield / Dilution	0.53%	0.42%	0.14%	-0.73%	1.24%	-0.35%
Total Shareholder Return	7.33%	7.81%	7.12%	6.47%	6.43%	5.30%

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