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	Feb '26 Feb 20, 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	413,937	388,097	295,772	164,774	180,634	173,842
Market Cap Growth	43.18%	31.21%	79.50%	-8.78%	3.91%	-0.41%
Enterprise Value	442,487	421,806	338,874	195,372	217,715	186,680
Last Close Price	760.76	563.35	538.22	278.82	300.92	286.06
PE Ratio	26.43	24.78	12.12	46.20	15.89	14.64
PS Ratio	2.23	2.09	1.40	1.00	1.22	1.30
PB Ratio	5.61	5.26	4.23	3.43	3.34	3.32
P/TBV Ratio	9.44	8.85	8.62	8.86	8.66	5.24
P/FCF Ratio	31.50	29.53	171.40	12.34	32.67	20.50
P/OCF Ratio	20.75	19.46	32.16	8.56	17.42	13.83
EV/Sales Ratio	2.56	2.27	1.61	1.18	1.47	1.40
EV/EBITDA Ratio	14.63	14.76	11.34	17.55	11.87	11.72
EV/EBIT Ratio	18.89	18.69	14.50	31.51	15.31	15.23
EV/FCF Ratio	33.67	32.10	196.38	14.63	39.37	22.01
Debt / Equity Ratio	0.61	0.61	0.67	0.74	0.83	0.49
Debt / EBITDA Ratio	1.50	1.50	1.50	2.93	2.32	1.51
Debt / FCF Ratio	3.40	3.40	27.23	2.66	8.13	3.04
Net Debt / Equity Ratio	0.34	0.34	0.47	0.46	0.58	0.15
Net Debt / EBITDA Ratio	0.87	0.87	1.10	2.00	1.71	0.51
Net Debt / FCF Ratio	1.89	1.89	19.12	1.67	5.67	0.95
Asset Turnover	1.03	1.03	1.07	1.09	1.04	1.04
Inventory Turnover	4.32	4.32	4.47	4.58	4.29	4.71
Quick Ratio	1.02	1.02	0.67	0.65	0.69	1.03
Current Ratio	1.76	1.76	1.31	1.18	1.26	1.74
Return on Equity (ROE)	23.93%	23.93%	38.36%	8.35%	22.25%	23.54%
Return on Assets (ROA)	7.81%	7.81%	7.43%	2.56%	6.23%	5.93%
Return on Invested Capital (ROIC)	16.94%	17.69%	20.14%	4.31%	15.43%	16.78%
Return on Capital Employed (ROCE)	16.80%	16.80%	18.60%	6.70%	14.20%	13.20%
Earnings Yield	3.78%	4.04%	8.25%	2.16%	6.30%	6.83%
FCF Yield	3.17%	3.39%	0.58%	8.11%	3.06%	4.88%
Dividend Yield	0.93%	7.47%	8.04%	11.31%	10.61%	10.91%
Payout Ratio	37.11%	37.11%	24.56%	125.31%	39.75%	37.96%
Buyback Yield / Dilution	0.29%	0.29%	2.52%	-0.28%	2.47%	2.08%
Total Shareholder Return	1.22%	7.76%	10.57%	11.03%	13.08%	12.99%

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