Guangzhou S.P.I Design Co., Ltd. (SHE:300844)

Guangzhou S.P.I Design Ratios and Metrics

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

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr 29, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Market Capitalization	3,275	3,308	2,028	2,231	1,447	2,849
Market Cap Growth	-4.50%	63.09%	-9.07%	54.13%	-49.20%	-
Enterprise Value	2,841	2,950	1,602	1,757	909	2,192
Last Close Price	35.14	35.49	22.41	24.65	15.99	31.48
PE Ratio	-	-	70.86	-	-	54.94
PS Ratio	6.92	6.99	4.42	6.70	4.38	4.83
PB Ratio	4.06	4.10	2.64	3.02	1.71	2.91
P/TBV Ratio	4.16	4.20	2.70	3.05	1.73	2.96
P/OCF Ratio	-	-	-	283.29	-	-
EV/Sales Ratio	6.00	6.24	3.49	5.27	2.75	3.72
EV/EBITDA Ratio	81.85	86.88	47.79	-	-	37.28
EV/EBIT Ratio	109.21	113.42	61.30	-	-	40.80
Debt / Equity Ratio	0.12	0.12	0.03	0.03	0.08	0.06
Debt / EBITDA Ratio	2.67	2.67	0.46	-	-	0.71
Net Debt / Equity Ratio	-0.54	-0.54	-0.56	-0.63	-0.60	-0.63
Net Debt / EBITDA Ratio	-12.89	-12.89	-12.84	5.18	3.03	-10.50
Net Debt / FCF Ratio	21.08	21.08	14.61	7.58	4.03	5.23
Asset Turnover	0.47	0.47	0.50	0.35	0.30	0.74
Inventory Turnover	39.15	39.15	-	-	-	-
Quick Ratio	3.34	3.34	4.73	5.59	5.16	5.98
Current Ratio	3.39	3.39	4.77	5.62	5.17	6.00
Return on Equity (ROE)	-3.11%	-3.11%	3.84%	-13.67%	-13.41%	8.59%
Return on Assets (ROA)	1.61%	1.61%	1.79%	-6.63%	-9.77%	4.19%
Return on Invested Capital (ROIC)	6.98%	7.34%	7.14%	-33.27%	-49.57%	21.01%
Return on Capital Employed (ROCE)	3.20%	3.20%	3.40%	-13.50%	-20.10%	5.30%
Earnings Yield	-0.80%	-0.79%	1.41%	-4.86%	-8.46%	1.82%
FCF Yield	-0.63%	-0.63%	-1.45%	-2.77%	-8.68%	-4.15%
Payout Ratio	-	-	2.13%	-	-	0.95%
Buyback Yield / Dilution	-1.23%	0.58%	-0.88%	0.49%	-20.29%	-11.18%
Total Shareholder Return	-1.23%	0.58%	-0.88%	0.49%	-20.29%	-11.18%

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