eChannelling Ratios and Metrics

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '26 Jul 20, 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	1,905	1,930	1,685	1,710	1,588	3,200
Market Cap Growth	18.18%	14.49%	-1.43%	7.69%	-50.38%	269.01%
Enterprise Value	1,436	1,577	1,315	1,411	1,332	2,918
Last Close Price	15.60	15.80	13.80	14.00	13.00	26.20
PE Ratio	40.23	50.60	52.76	39.01	24.23	59.95
PS Ratio	6.04	6.52	6.59	6.31	7.17	16.56
PB Ratio	3.53	3.74	3.54	3.86	3.96	9.28
P/TBV Ratio	3.55	3.76	3.55	3.89	4.00	9.36
P/FCF Ratio	15.58	43.83	-	616.62	-	47.88
P/OCF Ratio	14.78	39.95	-	440.19	-	47.43
EV/Sales Ratio	4.55	5.33	5.14	5.20	6.01	15.10
EV/EBITDA Ratio	28.83	51.57	67.62	72.20	28.72	46.63
EV/EBIT Ratio	36.20	58.39	82.03	89.37	31.42	52.25
EV/FCF Ratio	11.75	35.83	-	508.72	-	43.66
Debt / Equity Ratio	0.02	0.00	0.04	0.01	0.03	0.03
Debt / EBITDA Ratio	0.22	0.06	0.72	0.18	0.25	0.16
Debt / FCF Ratio	0.09	0.05	-	1.61	-	0.15
Net Debt / Equity Ratio	-0.87	-0.79	-0.71	-0.73	-0.69	-0.90
Net Debt / EBITDA Ratio	-10.58	-13.37	-17.42	-16.56	-6.00	-4.96
Net Debt / FCF Ratio	-3.83	-9.29	68.68	-116.68	4.57	-4.65
Asset Turnover	0.46	0.43	0.40	0.47	0.44	0.45
Inventory Turnover	-	-	198.11	222.59	181.24	153.26
Quick Ratio	5.24	4.26	3.03	4.09	3.50	3.83
Current Ratio	5.24	4.42	3.10	4.26	3.63	4.20
Return on Equity (ROE)	9.16%	7.69%	6.96%	10.38%	17.56%	16.78%
Return on Assets (ROA)	3.63%	2.44%	1.54%	1.73%	5.20%	8.15%
Return on Invested Capital (ROIC)	30.48%	15.30%	8.69%	9.57%	44.35%	94.21%
Return on Capital Employed (ROCE)	7.10%	5.10%	3.30%	3.50%	10.40%	15.60%
Earnings Yield	2.47%	1.98%	1.90%	2.56%	4.13%	1.67%
FCF Yield	6.42%	2.28%	-0.29%	0.16%	-3.83%	2.09%