UBoT Holding 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
Period Ending	Mar '26 Mar 6, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	87	91	-	-	-
Enterprise Value	152	123	-	-	-
Last Close Price	0.17	0.17	-	-	-
PS Ratio	0.50	0.56	-	-	-
PB Ratio	1.10	1.24	-	-	-
P/TBV Ratio	1.10	1.24	-	-	-
EV/Sales Ratio	0.87	0.75	-	-	-
EV/EBITDA Ratio	13.23	50.58	-	-	-
Debt / Equity Ratio	1.05	1.07	1.20	1.54	2.91
Debt / EBITDA Ratio	7.25	8.77	2.04	1.39	1.80
Debt / FCF Ratio	-	-	5.61	4.41	-
Net Debt / Equity Ratio	0.82	0.78	0.96	1.19	2.42
Net Debt / EBITDA Ratio	11.30	23.53	1.98	1.21	1.72
Net Debt / FCF Ratio	-2.77	-1.42	4.47	3.42	-13.67
Asset Turnover	0.81	0.82	0.89	1.17	-
Inventory Turnover	1.80	1.70	1.85	2.58	-
Quick Ratio	0.48	0.52	0.46	0.55	0.51
Current Ratio	1.06	1.11	1.08	1.05	0.93
Return on Equity (ROE)	-10.24%	-34.30%	8.60%	50.03%	-
Return on Assets (ROA)	-0.52%	-1.39%	5.51%	13.11%	-
Return on Invested Capital (ROIC)	-1.25%	-3.55%	11.71%	32.45%	27.80%
Return on Capital Employed (ROCE)	-2.00%	-5.40%	24.60%	59.90%	64.60%
Earnings Yield	-9.70%	-25.41%	-	-	-
FCF Yield	-26.73%	-44.06%	-	-	-
Buyback Yield / Dilution	-33.00%	-21.24%	-	-	-

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