Phancy Group Ratios and Metrics

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '26 Mar 9, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	19,856	23,716	23,386	-	-	-
Market Cap Growth	-27.78%	1.41%	-	-	-	-
Enterprise Value	16,863	21,278	28,169	-	-	-
Last Close Price	38.30	50.95	50.20	-	-	-
PS Ratio	3.01	4.24	5.05	-	-	-
PB Ratio	2.89	4.39	3.89	-	-	-
P/TBV Ratio	2.89	4.57	4.31	-	-	-
EV/Sales Ratio	2.56	3.80	6.08	-	-	-
Debt / Equity Ratio	0.00	0.01	0.03	-4.54	-23.69	-1.85
Net Debt / Equity Ratio	-0.43	-0.37	-0.53	-2.72	-8.18	-0.73
Net Debt / EBITDA Ratio	10.66	5.04	5.75	-3.77	-1.64	-1.50
Net Debt / FCF Ratio	4.00	2.86	2.78	-5.01	-2.56	-1.71
Asset Turnover	0.84	0.71	0.61	0.47	0.48	-
Inventory Turnover	12.04	12.92	6.90	5.97	10.01	-
Quick Ratio	3.23	2.07	3.04	2.74	6.20	6.12
Current Ratio	3.98	2.28	3.44	3.17	6.73	6.90
Return on Equity (ROE)	-3.52%	-5.63%	-46.13%	-	-	-
Return on Assets (ROA)	-2.41%	-3.40%	-4.84%	-10.35%	-18.68%	-
Return on Capital Employed (ROCE)	-4.40%	-7.90%	-9.80%	-21.10%	-22.20%	-33.60%
Earnings Yield	-1.02%	-1.21%	-4.28%	-	-	-
FCF Yield	-3.75%	-2.92%	-4.89%	-	-	-
Buyback Yield / Dilution	-13.33%	-43.36%	-21.44%	-14.29%	-24.87%	-

Source: S&P Capital IQ. Standard template. Financial Sources.