Acrel Co.,Ltd. (SHE:300286)

Acrel Ratios and Metrics

Market cap in millions CNY. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb 12, 2026	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Market Capitalization	6,812	4,347	5,485	6,291	7,022	3,263
Market Cap Growth	66.07%	-20.75%	-12.81%	-10.40%	115.21%	32.68%
Enterprise Value	5,213	3,580	4,980	5,930	6,723	2,955
Last Close Price	27.56	20.18	24.96	28.48	31.42	14.45
PE Ratio	31.08	25.60	27.24	36.88	41.29	26.87
Forward PE	27.56	25.47	25.47	25.47	25.47	25.47
PS Ratio	6.28	4.09	4.89	6.18	6.91	4.54
PB Ratio	3.05	3.15	4.19	5.49	7.17	4.00
P/TBV Ratio	3.17	3.37	4.51	5.64	7.43	4.16
P/FCF Ratio	40.91	19.05	24.72	47.02	84.50	-
P/OCF Ratio	30.84	17.02	17.39	38.59	62.43	-
EV/Sales Ratio	4.81	3.37	4.44	5.82	6.61	4.11
EV/EBITDA Ratio	23.80	18.55	23.33	31.75	34.44	21.87
EV/EBIT Ratio	27.15	21.65	26.93	36.51	38.80	25.79
EV/FCF Ratio	31.31	15.69	22.44	44.32	80.91	-
Net Debt / Equity Ratio	-0.72	-0.61	-0.54	-0.39	-0.34	-0.38
Net Debt / EBITDA Ratio	-7.31	-4.39	-3.30	-2.38	-1.69	-2.29
Net Debt / FCF Ratio	-9.61	-3.71	-3.17	-3.33	-3.97	4.93
Asset Turnover	0.49	0.60	0.68	0.68	0.79	0.63
Inventory Turnover	3.69	3.72	3.11	2.35	2.62	2.47
Quick Ratio	4.95	2.78	2.65	2.23	1.75	1.90
Current Ratio	5.38	3.15	3.11	2.77	2.37	2.44
Return on Equity (ROE)	11.23%	12.62%	16.39%	16.04%	18.94%	15.43%
Return on Assets (ROA)	5.41%	5.79%	6.98%	6.79%	8.43%	6.30%
Return on Invested Capital (ROIC)	28.67%	26.53%	25.50%	22.25%	26.82%	26.11%
Return on Capital Employed (ROCE)	8.60%	12.00%	14.10%	14.10%	17.60%	14.00%
Earnings Yield	2.99%	3.91%	3.67%	2.71%	2.42%	3.72%
FCF Yield	2.44%	5.25%	4.05%	2.13%	1.18%	-1.92%
Dividend Yield	1.45%	1.99%	1.20%	0.70%	0.64%	1.38%
Payout Ratio	49.09%	50.57%	21.32%	24.81%	25.28%	33.96%
Buyback Yield / Dilution	-8.17%	0.22%	-0.65%	-1.56%	-0.76%	1.88%
Total Shareholder Return	-6.72%	2.20%	0.55%	-0.85%	-0.13%	3.26%

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