JSL S.A. 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	Apr '26 Apr 7, 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	2,219	1,726	1,539	3,542	1,568	2,144
Market Cap Growth	36.55%	12.15%	-56.54%	125.97%	-26.88%	-28.80%
Enterprise Value	8,592	8,214	7,574	8,627	5,167	4,848
Last Close Price	7.80	6.07	4.07	8.69	3.74	4.72
PE Ratio	27.16	21.13	7.43	10.07	8.07	7.92
Forward PE	7.50	5.66	4.09	10.22	6.66	7.32
PS Ratio	0.23	0.18	0.17	0.47	0.26	0.50
PB Ratio	1.68	1.30	0.87	2.13	1.11	1.61
P/TBV Ratio	4.84	3.77	1.79	4.94	2.89	4.43
P/FCF Ratio	2.08	1.62	-	-	2.52	-
P/OCF Ratio	1.83	1.43	-	-	2.21	-
PEG Ratio	0.15	0.21	0.21	0.21	0.21	0.21
EV/Sales Ratio	0.89	0.85	0.84	1.14	0.86	1.13
EV/EBITDA Ratio	4.42	4.83	4.59	6.42	5.32	6.99
EV/EBIT Ratio	7.53	7.19	6.26	8.44	6.72	9.26
EV/FCF Ratio	8.05	7.70	-	-	8.31	-
Debt / Equity Ratio	5.93	5.93	4.52	4.48	3.36	2.97
Debt / EBITDA Ratio	4.04	4.04	4.44	5.12	4.47	5.26
Debt / FCF Ratio	7.36	7.36	-	-	7.62	-
Net Debt / Equity Ratio	4.81	4.81	3.45	3.36	2.74	2.25
Net Debt / EBITDA Ratio	3.75	3.75	3.70	4.17	3.98	4.31
Net Debt / FCF Ratio	5.97	5.97	-15.12	-4.30	6.22	-6.64
Asset Turnover	0.78	0.78	0.74	0.75	0.78	0.72
Inventory Turnover	94.11	94.11	92.60	100.95	87.76	72.18
Quick Ratio	1.17	1.17	1.30	1.52	1.26	2.08
Current Ratio	1.33	1.33	1.54	1.68	1.37	2.19
Return on Equity (ROE)	5.28%	5.28%	12.07%	22.87%	14.16%	22.76%
Return on Assets (ROA)	5.80%	5.80%	6.21%	6.35%	6.26%	5.47%
Return on Invested Capital (ROIC)	14.25%	14.66%	12.36%	15.19%	16.02%	12.04%
Return on Capital Employed (ROCE)	12.90%	12.90%	12.80%	10.70%	11.90%	8.90%
Earnings Yield	3.68%	4.73%	13.47%	9.93%	12.39%	12.63%
FCF Yield	48.09%	61.80%	-26.24%	-36.77%	39.67%	-21.00%
Dividend Yield	24.51%	31.49%	10.35%	3.65%	6.32%	4.78%
Payout Ratio	130.40%	130.41%	-	38.31%	51.43%	12.14%
Buyback Yield / Dilution	0.03%	0.03%	0.00%	-33.55%	0.11%	-0.65%
Total Shareholder Return	23.65%	31.52%	10.35%	-29.90%	6.42%	4.14%

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