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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 14, 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	21,250	19,292	12,144	8,109	6,958	7,534
Market Cap Growth	4.22%	58.87%	49.76%	16.54%	-7.64%	8.43%
Enterprise Value	19,714	18,069	11,178	7,168	6,718	7,190
Last Close Price	20.84	18.92	12.37	8.26	8.04	8.49
PE Ratio	94.73	85.14	64.46	-	15.89	38.23
Forward PE	69.47	17.49	17.49	17.49	17.49	21.48
PS Ratio	6.22	5.65	3.75	2.72	2.31	2.68
PB Ratio	3.74	3.40	2.37	1.67	1.76	2.21
P/TBV Ratio	4.68	4.25	3.01	2.06	2.07	2.61
P/FCF Ratio	84.01	76.27	119.48	-	-	-
P/OCF Ratio	44.32	40.24	36.58	37.08	128.26	39.36
PEG Ratio	-	0.17	0.17	0.17	0.17	0.17
EV/Sales Ratio	5.77	5.29	3.46	2.41	2.23	2.56
EV/EBITDA Ratio	41.63	39.14	72.96	-	31.91	141.51
EV/EBIT Ratio	66.97	61.38	80.87	-	57.59	-
EV/FCF Ratio	77.94	71.44	109.98	-	-	-
Debt / Equity Ratio	0.08	0.08	0.08	0.08	0.32	0.32
Debt / EBITDA Ratio	0.93	0.93	2.47	68.66	5.76	17.57
Debt / FCF Ratio	1.75	1.75	3.95	-	-	-
Net Debt / Equity Ratio	-0.28	-0.28	-0.24	-0.24	-0.08	-0.16
Net Debt / EBITDA Ratio	-3.40	-3.40	-7.94	214.16	-1.49	-10.85
Net Debt / FCF Ratio	-6.20	-6.20	-11.97	20.93	1.04	9.91
Asset Turnover	0.52	0.52	0.53	0.51	0.55	0.54
Inventory Turnover	9.90	9.90	8.34	8.02	7.77	7.60
Quick Ratio	3.71	3.71	3.30	3.11	3.56	3.46
Current Ratio	3.98	3.98	3.58	3.47	3.85	3.82
Return on Equity (ROE)	4.49%	4.49%	3.94%	-0.55%	11.75%	5.66%
Return on Assets (ROA)	2.82%	2.82%	1.41%	-1.40%	1.33%	-0.41%
Return on Invested Capital (ROIC)	7.01%	7.34%	3.64%	-3.60%	3.25%	-1.17%
Return on Capital Employed (ROCE)	5.10%	5.10%	2.60%	-2.70%	2.40%	-0.80%
Earnings Yield	1.07%	1.18%	1.55%	-0.31%	6.29%	2.62%
FCF Yield	1.19%	1.31%	0.84%	-0.68%	-4.31%	-0.74%
Dividend Yield	0.28%	-	0.47%	0.12%	0.75%	-
Payout Ratio	25.93%	25.93%	16.56%	-	4.17%	25.17%
Buyback Yield / Dilution	-3.88%	-5.01%	-4.77%	12.36%	-8.41%	-4.97%
Total Shareholder Return	-3.59%	-5.01%	-4.30%	12.48%	-7.66%	-4.97%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.