BVMF:MSPA3 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	Jun '26 Jun 30, 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	258	292	293	291	313	308
Market Cap Growth	-11.66%	-0.12%	0.47%	-7.01%	1.51%	1.83%
Enterprise Value	417	444	399	379	420	368
Last Close Price	40.30	46.50	46.88	45.77	49.49	47.99
PE Ratio	-	-	88.32	36.96	207.06	-
PS Ratio	1.45	1.65	1.79	1.65	1.56	2.14
PB Ratio	0.32	0.36	0.35	0.35	0.38	0.38
P/TBV Ratio	0.32	0.36	0.35	0.35	0.38	0.38
P/FCF Ratio	-	-	-	6.81	7.69	-
P/OCF Ratio	82.17	5.68	6.93	4.35	6.70	-
EV/Sales Ratio	2.35	2.51	2.44	2.15	2.09	2.56
EV/EBITDA Ratio	-	-	9.60	6.98	13.83	-
EV/EBIT Ratio	-	-	15.63	17.74	116.14	-
EV/FCF Ratio	-	-	-	8.86	10.32	-
Debt / Equity Ratio	0.27	0.26	0.21	0.17	0.17	0.18
Debt / EBITDA Ratio	-	-	4.26	2.67	4.55	-
Debt / FCF Ratio	-	-	-	3.39	3.40	-
Net Debt / Equity Ratio	0.20	0.18	0.13	0.11	0.14	0.10
Net Debt / EBITDA Ratio	-18.56	-195.08	2.73	1.63	3.71	-14.51
Net Debt / FCF Ratio	-7.64	-6.55	-14.97	2.07	2.77	-1.55
Asset Turnover	0.12	0.12	0.12	0.12	0.14	0.10
Inventory Turnover	5.27	4.48	4.16	3.98	5.76	6.24
Quick Ratio	0.69	0.85	1.02	1.27	1.04	1.48
Current Ratio	0.90	1.10	1.28	1.66	1.43	1.80
Return on Equity (ROE)	-4.41%	-3.94%	0.39%	0.95%	0.18%	-3.94%
Return on Assets (ROA)	-1.54%	-1.16%	1.12%	0.94%	0.16%	-1.40%
Return on Invested Capital (ROIC)	-3.72%	-2.77%	0.49%	0.95%	0.39%	-3.57%
Return on Capital Employed (ROCE)	-2.80%	-2.00%	1.90%	1.60%	0.30%	-2.30%
Earnings Yield	-13.94%	-11.19%	1.13%	2.71%	0.48%	-10.54%
FCF Yield	-8.05%	-7.80%	-2.59%	14.69%	13.00%	-16.53%
Dividend Yield	0.30%	-	0.26%	-	0.11%	-
Payout Ratio	-	-	56.49%	4.56%	-	-
Buyback Yield / Dilution	-	-	-0.10%	-	-	0.09%
Total Shareholder Return	0.30%	-	0.16%	-	0.11%	0.09%