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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '26 Mar 17, 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
Market Capitalization	1,886	1,539	3,542	1,568	2,144	3,011
Market Cap Growth	15.06%	-56.54%	125.97%	-26.88%	-28.80%	-45.61%
Enterprise Value	8,373	7,574	8,627	5,167	4,848	4,608
Last Close Price	6.63	4.07	8.69	3.74	4.72	6.55
PE Ratio	20.04	7.43	10.07	8.07	7.92	16.67
Forward PE	6.48	4.09	10.22	6.66	7.32	7.74
PS Ratio	0.19	0.17	0.47	0.26	0.50	1.07
PB Ratio	1.03	0.87	2.13	1.11	1.61	2.83
P/TBV Ratio	1.96	1.79	4.94	2.89	4.43	9.81
P/FCF Ratio	2.13	-	-	2.52	-	-
P/OCF Ratio	1.89	-	-	2.21	-	-
PEG Ratio	0.13	0.21	0.21	0.21	0.21	0.21
EV/Sales Ratio	0.87	0.84	1.14	0.86	1.13	1.63
EV/EBITDA Ratio	4.47	4.59	6.42	5.32	6.99	5.39
EV/EBIT Ratio	7.39	6.26	8.44	6.72	9.26	23.36
EV/FCF Ratio	9.47	-	-	8.31	-	-
Debt / Equity Ratio	4.43	4.52	4.48	3.36	2.97	2.44
Debt / EBITDA Ratio	4.34	4.44	5.12	4.47	5.26	2.75
Debt / FCF Ratio	9.20	-	-	7.62	-	-
Net Debt / Equity Ratio	3.53	3.45	3.36	2.74	2.25	1.84
Net Debt / EBITDA Ratio	3.75	3.70	4.17	3.98	4.31	2.30
Net Debt / FCF Ratio	7.33	-15.12	-4.30	6.22	-6.64	-1.36
Asset Turnover	0.77	0.74	0.75	0.78	0.72	0.23
Inventory Turnover	94.79	92.60	100.95	87.76	72.18	14.39
Quick Ratio	1.61	1.30	1.52	1.26	2.08	1.87
Current Ratio	1.88	1.54	1.68	1.37	2.19	2.01
Return on Equity (ROE)	5.10%	12.07%	22.87%	14.16%	22.76%	2.38%
Return on Assets (ROA)	5.61%	6.21%	6.35%	6.26%	5.47%	0.98%
Return on Invested Capital (ROIC)	13.55%	12.36%	15.19%	16.02%	12.04%	2.77%
Return on Capital Employed (ROCE)	11.40%	12.80%	10.70%	11.90%	8.90%	5.10%
Earnings Yield	4.99%	13.47%	9.93%	12.39%	12.63%	6.00%
FCF Yield	46.90%	-26.24%	-36.77%	39.67%	-21.00%	-48.04%
Dividend Yield	28.83%	10.34%	3.65%	6.32%	4.78%	1.92%
Payout Ratio	113.22%	-	38.31%	51.43%	12.14%	30.69%
Buyback Yield / Dilution	0.04%	0.00%	-33.55%	0.11%	-0.65%	-0.47%
Total Shareholder Return	30.33%	10.35%	-29.90%	6.42%	4.14%	1.44%

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