The House of Agriculture Spiroy S.A. (ATH:SPIR)

ATH:SPIR Ratios and Metrics

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

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 3, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	4	4	5	4	6	6
Market Cap Growth	-28.13%	-28.13%	28.00%	-30.56%	0.94%	-
Enterprise Value	19	17	19	18	22	21
Last Close Price	0.14	0.14	0.19	0.15	0.22	0.21
PE Ratio	-	-	-	25.33	-	-
PS Ratio	0.24	0.24	0.35	0.27	0.45	0.46
PB Ratio	112.92	112.92	13.07	4.10	9.40	3.86
P/TBV Ratio	151.23	151.23	13.19	4.09	9.28	3.86
P/FCF Ratio	8.21	8.21	4.46	9.19	-	-
P/OCF Ratio	5.04	5.04	4.33	8.52	-	-
EV/Sales Ratio	1.17	1.07	1.21	1.18	1.64	1.56
EV/EBITDA Ratio	14.23	13.00	27.21	15.66	-	48.88
EV/EBIT Ratio	31.12	28.42	-	65.67	-	-
EV/FCF Ratio	40.26	36.77	15.34	39.86	-	-
Debt / Equity Ratio	463.56	463.56	36.49	14.48	22.61	10.69
Debt / EBITDA Ratio	11.92	11.92	22.06	10.56	-	28.97
Debt / FCF Ratio	33.72	33.72	12.43	32.47	-	-
Asset Turnover	0.48	0.48	0.50	0.53	0.44	0.40
Inventory Turnover	1.28	1.28	1.23	1.19	1.05	1.08
Quick Ratio	0.39	0.39	0.36	0.32	0.30	0.15
Current Ratio	0.80	0.80	0.85	1.03	1.02	0.47
Return on Equity (ROE)	-141.99%	-141.99%	-309.19%	20.63%	-156.29%	-93.15%
Return on Assets (ROA)	1.13%	1.13%	-0.21%	0.59%	-2.53%	-0.83%
Return on Capital (ROIC)	2.43%	2.43%	-0.42%	1.12%	-4.59%	-1.46%
Return on Capital Employed (ROCE)	3.90%	3.90%	-	1.60%	-	-
Earnings Yield	-8.33%	-8.33%	-41.30%	3.95%	-28.17%	-39.33%
FCF Yield	12.17%	12.17%	22.45%	10.89%	-3.58%	-4.43%

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