Acrel 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 27, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Market Capitalization	8,430	5,705	4,347	5,485	6,291	7,022
Market Cap Growth	53.29%	31.23%	-20.75%	-12.81%	-10.40%	115.21%
Enterprise Value	6,728	4,105	3,580	4,980	5,930	6,723
Last Close Price	34.13	22.76	19.90	24.61	28.08	30.98
PE Ratio	41.85	27.81	25.60	27.24	36.88	41.29
Forward PE	29.05	25.47	25.47	25.47	25.47	25.47
PS Ratio	7.59	5.21	4.09	4.89	6.18	6.91
PB Ratio	3.66	2.54	3.15	4.19	5.49	7.17
P/TBV Ratio	3.80	2.65	3.37	4.51	5.64	7.43
P/FCF Ratio	85.28	37.51	19.05	24.72	47.02	84.50
P/OCF Ratio	46.89	25.60	17.02	17.39	38.59	62.43
EV/Sales Ratio	6.06	3.75	3.37	4.44	5.82	6.61
EV/EBITDA Ratio	32.01	19.43	18.38	23.33	31.75	34.44
EV/EBIT Ratio	36.44	22.19	21.65	26.93	36.51	38.80
EV/FCF Ratio	68.06	27.00	15.69	22.44	44.32	80.91
Net Debt / Equity Ratio	-0.74	-0.74	-0.61	-0.54	-0.39	-0.34
Net Debt / EBITDA Ratio	-8.10	-7.90	-4.35	-3.30	-2.38	-1.69
Net Debt / FCF Ratio	-17.23	-10.98	-3.71	-3.17	-3.33	-3.97
Asset Turnover	0.41	0.48	0.60	0.68	0.68	0.79
Inventory Turnover	4.08	4.21	3.72	3.11	2.35	2.62
Quick Ratio	4.47	4.51	2.78	2.65	2.23	1.75
Current Ratio	4.86	4.87	3.15	3.11	2.77	2.37
Return on Equity (ROE)	8.98%	11.31%	12.62%	16.39%	16.04%	18.94%
Return on Assets (ROA)	4.29%	5.10%	5.79%	6.98%	6.79%	8.43%
Return on Invested Capital (ROIC)	29.34%	31.43%	26.53%	25.50%	22.25%	26.82%
Return on Capital Employed (ROCE)	8.00%	8.20%	12.00%	14.10%	14.10%	17.60%
Earnings Yield	2.41%	3.60%	3.91%	3.67%	2.71%	2.42%
FCF Yield	1.17%	2.67%	5.25%	4.05%	2.13%	1.18%
Dividend Yield	1.26%	1.98%	2.01%	1.22%	0.71%	0.65%
Payout Ratio	49.17%	48.72%	50.57%	21.32%	24.81%	25.28%
Buyback Yield / Dilution	-18.15%	-12.19%	-0.14%	-0.65%	-1.56%	-0.76%
Total Shareholder Return	-16.89%	-10.21%	1.88%	0.57%	-0.84%	-0.12%

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