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	Nov 6, 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	-27.37%	-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	3.05	-	-	25.33	-	-
PS Ratio	0.26	0.24	0.35	0.27	0.45	0.46
PB Ratio	1.36	112.92	13.07	4.10	9.40	3.86
P/TBV Ratio	1.36	151.23	13.19	4.09	9.28	3.86
P/FCF Ratio	19.36	8.21	4.46	9.19	-	-
P/OCF Ratio	7.31	5.04	4.33	8.52	-	-
EV/Sales Ratio	1.25	1.07	1.21	1.18	1.64	1.56
EV/EBITDA Ratio	18.89	13.00	27.21	15.66	-	48.88
EV/EBIT Ratio	78.90	28.42	-	65.67	-	-
EV/FCF Ratio	94.91	36.77	15.34	39.86	-	-
Debt / Equity Ratio	4.62	463.56	36.49	14.48	22.61	10.69
Debt / EBITDA Ratio	13.10	11.92	22.06	10.56	-	28.97
Debt / FCF Ratio	65.83	33.72	12.43	32.47	-	-
Asset Turnover	0.42	0.48	0.50	0.53	0.44	0.40
Inventory Turnover	1.39	1.28	1.23	1.19	1.05	1.08
Quick Ratio	0.58	0.39	0.36	0.32	0.30	0.15
Current Ratio	1.00	0.80	0.85	1.03	1.02	0.47
Return on Equity (ROE)	57.71%	-141.99%	-309.19%	20.63%	-156.29%	-93.15%
Return on Assets (ROA)	0.42%	1.13%	-0.21%	0.59%	-2.53%	-0.83%
Return on Capital (ROIC)	0.92%	2.43%	-0.42%	1.12%	-4.59%	-1.46%
Return on Capital Employed (ROCE)	1.20%	3.90%	-	1.60%	-	-
Earnings Yield	32.81%	-8.33%	-41.30%	3.95%	-28.17%	-39.33%
FCF Yield	5.16%	12.17%	22.45%	10.89%	-3.58%	-4.43%

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