Acerías Paz del Río S. A. 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	Apr '26 Apr 9, 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	203,735	208,705	243,489	347,841	372,687	695,185
Market Cap Growth	-2.38%	-14.29%	-30.00%	-6.67%	-46.39%	75.53%
Enterprise Value	513,700	452,177	519,727	601,580	613,526	912,957
Last Close Price	4.10	4.20	4.90	7.00	6.70	11.31
PE Ratio	-	-	-	-	8.74	5.88
PS Ratio	0.14	0.15	0.17	0.23	0.23	0.50
PB Ratio	0.22	0.23	0.26	0.35	0.35	0.62
P/TBV Ratio	0.22	0.23	0.26	0.35	0.35	0.62
P/FCF Ratio	5.66	5.80	-	5.43	-	4.03
P/OCF Ratio	2.05	2.10	3.22	1.94	28.52	2.87
EV/Sales Ratio	0.36	0.32	0.36	0.39	0.38	0.65
EV/EBITDA Ratio	4.16	3.85	6.28	4.63	3.26	2.97
EV/EBIT Ratio	33.57	29.55	-	15.43	6.54	4.31
EV/FCF Ratio	14.28	12.57	-	9.40	-	5.29
Debt / Equity Ratio	0.39	0.39	0.32	0.31	0.25	0.20
Debt / EBITDA Ratio	2.84	2.84	3.43	2.18	1.34	0.72
Debt / FCF Ratio	9.76	9.76	-	4.77	-	1.33
Net Debt / Equity Ratio	0.34	0.34	0.28	0.23	0.19	0.08
Net Debt / EBITDA Ratio	2.64	2.64	3.19	1.74	1.07	0.30
Net Debt / FCF Ratio	8.62	8.62	-14.61	3.53	-3.91	0.53
Asset Turnover	0.74	0.74	0.74	0.77	0.80	0.72
Inventory Turnover	5.56	5.56	5.35	5.11	5.32	5.22
Quick Ratio	0.70	0.70	0.37	0.47	0.56	0.68
Current Ratio	1.28	1.28	0.72	0.89	0.99	1.15
Return on Equity (ROE)	-4.67%	-4.67%	-5.63%	-2.93%	3.90%	11.14%
Return on Assets (ROA)	0.51%	0.51%	-0.09%	1.23%	2.90%	6.79%
Return on Invested Capital (ROIC)	1.29%	1.25%	-0.22%	3.15%	6.68%	11.26%
Return on Capital Employed (ROCE)	1.00%	1.00%	-0.20%	2.90%	6.80%	14.20%
Earnings Yield	-21.36%	-20.85%	-22.55%	-8.63%	11.44%	17.00%
FCF Yield	17.66%	17.24%	-7.41%	18.40%	-13.87%	24.83%
Dividend Yield	-	-	-	-	16.13%	14.24%
Payout Ratio	-	-	-	-	93.15%	-
Buyback Yield / Dilution	0.03%	0.03%	1.13%	-0.92%	0.15%	-0.05%
Total Shareholder Return	0.03%	0.03%	1.13%	-0.92%	16.28%	14.18%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.