Spectra Systems Ratios and Metrics

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 5, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	75	74	113	111	78	68
Market Cap Growth	-25.59%	-34.77%	1.59%	43.12%	14.26%	-11.21%
Enterprise Value	71	80	118	100	64	60
Last Close Price	1.56	1.52	2.24	2.15	1.51	1.23
PE Ratio	5.12	4.94	16.59	23.40	15.22	17.82
Forward PE	12.61	8.66	8.69	19.71	16.46	16.38
PS Ratio	1.58	1.54	2.87	6.98	4.77	5.55
PB Ratio	1.98	1.93	3.89	4.41	3.30	3.30
P/TBV Ratio	2.69	2.62	6.35	7.85	4.53	4.57
P/FCF Ratio	10.24	9.99	15.44	19.20	13.26	11.49
P/OCF Ratio	10.05	9.81	14.28	18.81	11.63	11.38
EV/Sales Ratio	1.49	1.67	3.02	6.28	3.94	4.89
EV/EBITDA Ratio	3.40	3.95	10.12	15.55	9.78	12.06
EV/EBIT Ratio	3.95	4.43	12.92	17.81	11.05	13.73
EV/FCF Ratio	9.68	10.84	16.20	17.28	10.95	10.13
Debt / Equity Ratio	0.17	0.17	0.29	0.39	0.05	0.04
Debt / EBITDA Ratio	0.31	0.31	0.67	1.46	0.15	0.14
Debt / FCF Ratio	0.89	0.89	1.16	1.70	0.18	0.13
Net Debt / Equity Ratio	-0.12	-0.12	-0.08	-0.02	-0.57	-0.56
Net Debt / EBITDA Ratio	-0.22	-0.22	-0.19	-0.09	-2.05	-2.34
Net Debt / FCF Ratio	-0.61	-0.61	-0.30	-0.10	-2.30	-1.97
Asset Turnover	0.96	0.96	0.81	0.41	0.55	0.50
Inventory Turnover	3.82	3.82	4.04	1.64	4.15	2.56
Quick Ratio	2.21	2.21	1.50	1.39	3.17	5.26
Current Ratio	2.81	2.81	2.02	1.97	3.50	5.86
Return on Equity (ROE)	45.72%	45.72%	24.84%	19.94%	21.70%	18.04%
Return on Assets (ROA)	22.78%	22.78%	11.85%	9.11%	12.28%	11.18%
Return on Invested Capital (ROIC)	40.09%	46.07%	26.59%	26.58%	50.20%	36.52%
Return on Capital Employed (ROCE)	42.20%	42.20%	24.40%	15.30%	22.60%	20.10%
Earnings Yield	19.75%	20.24%	6.03%	4.27%	6.57%	5.61%
FCF Yield	9.77%	10.01%	6.48%	5.21%	7.54%	8.70%
Dividend Yield	6.40%	6.63%	4.13%	4.23%	6.33%	6.59%
Payout Ratio	27.98%	27.98%	65.66%	85.68%	81.41%	83.33%
Buyback Yield / Dilution	0.10%	0.10%	-0.40%	-3.04%	0.87%	1.30%
Total Shareholder Return	6.50%	6.72%	3.73%	1.19%	7.20%	7.89%

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