HAND Enterprise Solutions 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 24, 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	20,026	12,144	8,109	6,958	7,534	6,948
Market Cap Growth	5.90%	49.76%	16.54%	-7.64%	8.43%	-18.88%
Enterprise Value	18,803	11,178	7,168	6,718	7,190	6,619
Last Close Price	19.64	12.37	8.26	8.04	8.49	7.73
PE Ratio	97.84	64.46	-	15.89	38.23	105.74
Forward PE	80.16	17.49	17.49	17.49	21.48	16.20
PS Ratio	6.03	3.75	2.72	2.31	2.68	2.79
PB Ratio	3.62	2.37	1.67	1.76	2.21	2.10
P/TBV Ratio	4.60	3.01	2.06	2.07	2.61	2.47
P/FCF Ratio	108.64	119.48	-	-	-	31.41
P/OCF Ratio	50.00	36.58	37.08	128.26	39.36	15.56
PEG Ratio	-	0.17	0.17	0.17	0.17	0.17
EV/Sales Ratio	5.66	3.46	2.41	2.23	2.56	2.66
EV/EBITDA Ratio	217.73	72.96	-	31.91	141.51	29.71
EV/EBIT Ratio	129.20	80.87	-	57.59	-	46.68
EV/FCF Ratio	102.01	109.98	-	-	-	29.92
Debt / Equity Ratio	0.08	0.08	0.08	0.32	0.32	0.40
Debt / EBITDA Ratio	5.27	2.47	68.66	5.76	17.57	5.97
Debt / FCF Ratio	2.47	3.95	-	-	-	6.01
Net Debt / Equity Ratio	-0.22	-0.24	-0.24	-0.08	-0.16	-0.22
Net Debt / EBITDA Ratio	-16.15	-7.94	214.16	-1.49	-10.85	-3.32
Net Debt / FCF Ratio	-6.73	-11.97	20.93	1.04	9.91	-3.34
Asset Turnover	0.52	0.53	0.51	0.55	0.54	0.53
Inventory Turnover	9.01	8.34	8.02	7.77	7.60	12.62
Quick Ratio	3.79	3.30	3.11	3.56	3.46	3.13
Current Ratio	4.07	3.58	3.47	3.85	3.82	3.40
Return on Equity (ROE)	3.89%	3.94%	-0.55%	11.75%	5.66%	1.93%
Return on Assets (ROA)	1.43%	1.41%	-1.40%	1.33%	-0.41%	1.88%
Return on Invested Capital (ROIC)	3.42%	3.64%	-3.60%	3.25%	-1.17%	5.52%
Return on Capital Employed (ROCE)	2.60%	2.60%	-2.70%	2.40%	-0.80%	3.50%
Earnings Yield	0.99%	1.55%	-0.31%	6.29%	2.62%	0.95%
FCF Yield	0.92%	0.84%	-0.68%	-4.31%	-0.74%	3.18%
Dividend Yield	0.29%	0.47%	0.12%	0.75%	-	0.39%
Payout Ratio	28.75%	16.56%	-	4.17%	25.17%	45.92%
Buyback Yield / Dilution	-0.55%	-4.77%	12.36%	-8.41%	-4.97%	-9.01%
Total Shareholder Return	-0.26%	-4.30%	12.48%	-7.66%	-4.97%	-8.62%

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