Cummins Ratios and Metrics

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 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 Cap	389,599	374,558	254,499	180,502	181,907	165,167
Market Cap Growth	40.62%	47.17%	41.00%	-0.77%	10.14%	-7.30%
Enterprise Value	419,005	400,636	281,980	206,489	213,570	176,686
PE Ratio	24.88	24.90	12.29	46.52	16.02	14.93
Forward PE	20.26	21.27	15.95	12.50	12.62	13.28
PEG Ratio	-	1.87	1.69	1.54	1.31	0.86
PS Ratio	2.10	2.09	1.40	1.00	1.22	1.29
PB Ratio	5.28	5.71	4.66	3.84	3.81	3.82
P/TBV Ratio	8.16	5.73	4.72	3.86	3.84	3.91
P/FCF Ratio	29.65	29.54	171.68	12.34	32.73	20.42
P/OCF Ratio	19.53	19.47	32.21	8.57	17.45	13.78
EV/Sales Ratio	2.35	2.24	1.56	1.14	1.43	1.38
EV/EBITDA Ratio	13.45	14.70	11.02	13.95	10.83	9.87
EV/EBIT Ratio	17.36	18.73	14.15	22.07	13.72	12.29
EV/FCF Ratio	31.88	31.60	190.21	14.12	38.43	21.85
Debt / Equity Ratio	0.56	0.56	0.57	0.66	0.71	0.44
Debt / EBITDA Ratio	1.47	1.47	1.47	2.40	2.12	1.24
Debt / FCF Ratio	3.17	3.17	25.30	2.43	7.51	2.73
Net Debt / Equity Ratio	0.32	0.32	0.47	0.45	0.59	0.12
Net Debt / EBITDA Ratio	0.77	0.77	1.00	1.42	1.42	0.29
Net Debt / FCF Ratio	1.65	1.65	17.19	1.44	5.05	0.64
Asset Turnover	1.03	1.03	1.07	1.09	1.04	1.04
Inventory Turnover	4.35	4.35	4.49	4.58	4.29	4.71
Quick Ratio	0.98	0.98	0.66	0.65	0.68	1.01
Current Ratio	1.76	1.76	1.31	1.18	1.27	1.74
Return on Equity (ROE)	23.93%	23.93%	38.36%	8.35%	22.25%	23.53%
Return on Assets (ROA)	9.17%	9.17%	9.79%	2.92%	8.40%	9.19%
Return on Invested Capital (ROIC)	13.41%	13.41%	15.13%	4.53%	12.76%	14.91%
Return on Capital Employed (ROCE)	18.01%	18.01%	19.03%	9.27%	16.50%	16.44%
Earnings Yield	4.02%	4.02%	8.14%	2.15%	6.24%	6.70%
FCF Yield	3.37%	3.38%	0.58%	8.10%	3.06%	4.90%
Dividend Yield	0.98%	1.50%	2.01%	2.71%	2.49%	2.56%
Payout Ratio	37.11%	37.11%	24.56%	125.31%	39.75%	37.96%
Buyback Yield / Dilution	-	0.00%	0.00%	0.00%	1.09%	4.51%
Total Shareholder Return	-	1.50%	2.01%	2.71%	3.59%	7.07%

Updated Dec 31, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.