Andino Investment Holding Ratios and Metrics

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 30, 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	197	185	229	141	138	129
Market Cap Growth	-13.64%	-19.09%	62.63%	2.08%	6.67%	-15.09%
Enterprise Value	1,147	746	664	337	264	244
Last Close Price	0.95	0.89	1.10	0.49	0.48	0.45
PE Ratio	-	-	-	-	-	3.53
Forward PE	-	87.07	87.07	87.07	87.07	87.07
PS Ratio	0.36	0.34	0.50	0.39	0.41	1.14
PB Ratio	0.21	0.19	0.27	0.16	0.15	0.14
P/TBV Ratio	0.27	0.25	0.29	0.18	0.17	0.15
P/FCF Ratio	-	-	-	-	10.40	6.95
P/OCF Ratio	3.32	3.11	-	4.03	3.95	5.27
EV/Sales Ratio	2.08	1.35	1.45	0.93	0.79	2.15
EV/EBITDA Ratio	7.90	9.46	11.38	13.15	4.24	12.05
EV/EBIT Ratio	10.24	12.74	17.79	65.62	5.68	18.61
EV/FCF Ratio	-58.53	-	-	-	19.90	13.10
Debt / Equity Ratio	0.89	0.89	0.68	0.33	0.22	0.25
Debt / EBITDA Ratio	9.28	9.28	9.20	9.43	3.08	10.88
Debt / FCF Ratio	-	-	-	-	15.30	12.59
Net Debt / Equity Ratio	0.83	0.83	0.60	0.24	0.13	0.19
Net Debt / EBITDA Ratio	9.99	9.99	8.81	7.97	1.87	8.45
Net Debt / FCF Ratio	-40.19	-40.19	-2.52	-7.95	8.76	9.19
Asset Turnover	0.26	0.26	0.25	0.22	0.20	0.08
Inventory Turnover	97.52	97.52	106.57	80.93	62.61	29.54
Quick Ratio	1.60	1.60	1.18	0.84	0.94	0.98
Current Ratio	1.71	1.71	1.30	0.88	0.98	1.01
Return on Equity (ROE)	-5.06%	-5.06%	-1.89%	-5.09%	-2.51%	4.16%
Return on Assets (ROA)	1.71%	1.71%	1.29%	0.19%	1.76%	0.56%
Return on Invested Capital (ROIC)	3.69%	3.77%	-28.35%	0.49%	4.39%	0.76%
Return on Capital Employed (ROCE)	3.00%	3.00%	2.30%	0.40%	3.30%	0.90%
Earnings Yield	-14.09%	-15.04%	-7.06%	-31.92%	-16.68%	28.34%
FCF Yield	-9.93%	-10.60%	-89.14%	-18.26%	9.62%	14.40%
Buyback Yield / Dilution	-0.22%	-0.22%	-32.66%	-	-0.07%	-0.30%

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