BVMF:WEST3 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 16, 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	87	62	56	152	131	385
Market Cap Growth	52.94%	11.00%	-63.57%	16.14%	-65.94%	-
Enterprise Value	-24	-33	-58	30	1	110
Last Close Price	7.80	5.55	5.00	13.80	11.90	35.00
PS Ratio	0.57	0.41	0.33	0.78	0.51	1.25
PB Ratio	0.39	0.28	0.24	0.60	0.43	1.07
P/TBV Ratio	0.42	0.30	0.26	0.64	0.45	1.09
P/FCF Ratio	29.05	20.67	-	-	-	-
P/OCF Ratio	26.36	18.76	-	662.99	-	-
EV/Sales Ratio	-	-	-	0.15	0.01	0.36
Debt / Equity Ratio	0.05	0.05	0.05	0.06	0.10	0.10
Debt / FCF Ratio	3.57	3.57	-	-	-	-
Net Debt / Equity Ratio	-0.50	-0.50	-0.51	-0.48	-0.40	-0.64
Net Debt / EBITDA Ratio	4.10	4.10	3.62	2.01	1.65	2.63
Net Debt / FCF Ratio	-37.11	-37.11	76.49	195.54	1.45	1.45
Asset Turnover	0.49	0.49	0.50	0.51	0.56	1.04
Inventory Turnover	4.69	4.69	5.06	3.84	3.35	5.43
Quick Ratio	2.37	2.37	2.48	2.53	2.79	3.21
Current Ratio	2.72	2.72	2.76	2.86	3.35	3.79
Return on Equity (ROE)	-4.40%	-4.40%	-10.53%	-19.05%	-16.19%	-33.13%
Return on Assets (ROA)	-6.06%	-6.06%	-7.49%	-11.49%	-11.51%	-19.23%
Return on Invested Capital (ROIC)	-25.60%	-27.02%	-32.51%	-45.03%	-53.57%	-156.67%
Return on Capital Employed (ROCE)	-12.60%	-12.60%	-16.20%	-25.60%	-24.60%	-22.80%
Earnings Yield	-11.44%	-16.08%	-46.02%	-35.24%	-41.34%	-15.74%
FCF Yield	3.44%	4.84%	-2.74%	-0.41%	-65.34%	-41.27%
Buyback Yield / Dilution	-	0.00%	-0.41%	-0.29%	-0.18%	-49.98%

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