S.C. 24 Ianuarie S.A. (BVB:IANY)

S.C. 24 Ianuarie Ratios and Metrics

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

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 15, 2025	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Dec 31, 2022	Dec 31, 2021
Market Capitalization	6	6	11	8	7	7
Market Cap Growth	-	-47.73%	37.50%	14.29%	-	-
Enterprise Value	23	23	29	23	19	16
Last Close Price	11.50	11.50	22.00	15.42	7.81	7.81
PE Ratio	44.44	44.44	49.70	5.07	7.11	12.66
PS Ratio	0.14	0.14	0.29	0.14	0.11	0.15
PB Ratio	0.16	0.16	0.31	0.22	0.20	0.20
P/TBV Ratio	0.16	0.16	0.31	0.22	0.20	0.20
P/FCF Ratio	4.68	4.68	-	-	-	-
P/OCF Ratio	1.86	1.86	4.57	2.06	-	22.17
EV/Sales Ratio	0.55	0.55	0.78	0.40	0.32	0.36
EV/EBITDA Ratio	5.82	5.82	7.83	5.17	3.36	3.16
EV/EBIT Ratio	16.35	16.35	30.61	9.64	5.30	5.22
EV/FCF Ratio	18.98	18.98	-	-	-	-
Debt / Equity Ratio	0.45	0.45	0.52	0.50	0.41	0.33
Debt / EBITDA Ratio	4.02	4.02	4.92	3.95	2.51	2.12
Debt / FCF Ratio	13.12	13.12	-	-	-	-
Net Debt / Equity Ratio	0.44	0.44	0.51	0.49	0.40	0.31
Net Debt / EBITDA Ratio	3.97	3.97	4.91	3.84	2.42	2.00
Net Debt / FCF Ratio	12.96	12.96	-26.19	-5.39	-2.81	-8.76
Asset Turnover	0.62	0.62	0.56	0.92	0.97	0.76
Inventory Turnover	0.75	0.75	0.52	1.64	1.56	1.16
Quick Ratio	0.17	0.17	0.11	0.29	0.18	0.15
Current Ratio	0.86	0.86	0.85	0.88	0.90	0.95
Return on Equity (ROE)	0.36%	0.36%	0.61%	4.41%	2.81%	1.60%
Return on Assets (ROA)	1.31%	1.31%	0.89%	2.40%	3.60%	3.23%
Return on Invested Capital (ROIC)	2.35%	2.33%	1.70%	4.24%	7.19%	7.07%
Return on Capital Employed (ROCE)	3.80%	3.80%	2.50%	6.00%	10.00%	8.50%
Earnings Yield	2.25%	2.25%	2.01%	19.72%	14.07%	7.90%
FCF Yield	21.37%	21.37%	-6.39%	-40.90%	-71.41%	-17.37%
Payout Ratio	2.70%	2.70%	-	27.22%	54.81%	-

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