CELSIA S.A. E.S.P. Ratios and Metrics

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

Millions COP. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '26 Jul 29, 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	4,994,275	5,103,470	3,925,910	3,167,119	2,974,524	4,476,765
Market Cap Growth	-0.36%	30.00%	23.96%	6.48%	-33.56%	-11.69%
Enterprise Value	11,557,552	12,096,770	10,890,879	9,768,550	10,020,652	10,125,998
PE Ratio	28.81	24.73	17.69	16.37	10.76	13.38
PS Ratio	0.96	0.95	0.58	0.51	0.53	1.09
PB Ratio	1.03	0.99	0.73	0.57	0.44	0.71
P/FCF Ratio	4.17	7.42	-	5.53	-	-
P/OCF Ratio	2.19	2.53	2.37	1.77	2.40	3.35
EV/Sales Ratio	2.22	2.24	1.60	1.57	1.79	2.46
EV/EBITDA Ratio	7.61	7.44	7.52	5.39	5.73	7.57
EV/EBIT Ratio	10.74	9.99	10.17	6.72	7.46	10.56
EV/FCF Ratio	9.65	17.58	-	17.05	-	-
Debt / Equity Ratio	1.10	0.98	1.04	0.92	0.72	0.72
Debt / EBITDA Ratio	3.44	3.05	3.80	2.75	2.73	3.35
Debt / FCF Ratio	4.45	7.33	-	8.81	-	-
Net Debt / Equity Ratio	1.01	0.92	1.00	0.81	0.69	0.68
Net Debt / EBITDA Ratio	3.23	2.93	3.73	2.48	2.64	3.21
Net Debt / FCF Ratio	4.10	6.91	-60.09	7.84	-5.61	-14.50
Quick Ratio	0.75	0.63	0.57	0.65	0.45	0.68
Current Ratio	0.89	0.76	0.69	0.72	1.40	0.80
Asset Turnover	0.36	0.37	0.47	0.43	0.40	0.34
Return on Equity (ROE)	6.27%	6.81%	6.19%	5.71%	6.80%	9.03%
Return on Assets (ROA)	4.74%	5.17%	4.64%	6.34%	6.08%	4.89%
Return on Capital Employed (ROCE)	9.60%	10.80%	10.80%	14.40%	11.50%	8.70%
Earnings Yield	3.51%	4.04%	5.65%	6.11%	9.29%	7.47%
FCF Yield	23.99%	13.49%	-2.29%	18.09%	-27.71%	-6.61%
Dividend Yield	4.27%	4.33%	9.80%	12.56%	13.57%	8.70%
Payout Ratio	236.68%	142.86%	179.83%	192.41%	144.73%	122.83%
Buyback Yield / Dilution	0.77%	0.71%	1.50%	0.00%	-	-
Total Shareholder Return	5.04%	5.04%	11.30%	12.56%	13.57%	8.70%