JBS N.V. Ratios and Metrics

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 26, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Debt / Equity Ratio	2.49	2.68	2.35	2.10	2.17	1.70
Debt / EBITDA Ratio	3.45	3.60	6.62	3.00	2.29	2.55
Debt / FCF Ratio	26.36	8.72	27.54	49.56	8.74	4.17
Net Debt / Equity Ratio	2.12	1.99	1.88	1.83	1.68	1.25
Net Debt / EBITDA Ratio	3.11	2.83	5.99	2.76	1.84	1.97
Net Debt / FCF Ratio	22.40	6.47	22.02	43.30	6.78	3.06
Asset Turnover	1.96	1.82	1.76	1.81	1.89	1.86
Inventory Turnover	9.39	9.57	9.15	8.78	10.04	11.24
Quick Ratio	0.73	0.86	0.90	0.70	0.77	0.90
Current Ratio	1.60	1.47	1.64	1.44	1.40	1.48
Return on Equity (ROE)	24.15%	21.99%	-1.51%	33.20%	44.95%	12.25%
Return on Assets (ROA)	6.72%	7.01%	1.80%	7.52%	12.23%	9.16%
Return on Invested Capital (ROIC)	12.32%	11.49%	4.50%	16.86%	23.50%	11.74%
Return on Capital Employed (ROCE)	13.90%	14.30%	3.80%	16.30%	24.60%	17.30%
Payout Ratio	116.84%	46.14%	-	28.70%	36.10%	31.34%
Buyback Yield / Dilution	-60.00%	-	0.55%	10.04%	6.63%	0.41%

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