HNB Assurance Ratios and Metrics

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

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 25, 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	18,525	12,015	8,490	6,435	7,260	8,730
Market Cap Growth	41.95%	41.52%	31.94%	-11.36%	-16.84%	26.52%
Enterprise Value	17,793	11,967	8,123	5,631	6,932	8,607
PE Ratio	9.46	6.33	4.81	3.52	5.93	7.43
PS Ratio	0.60	0.45	0.36	0.36	0.53	0.75
PB Ratio	1.44	0.96	0.83	0.83	0.89	1.07
P/FCF Ratio	4.09	4.18	7.01	3.74	2.45	3.83
P/OCF Ratio	3.88	3.85	5.27	3.32	2.31	3.70
EV/Sales Ratio	0.57	0.45	0.35	0.32	0.51	0.74
EV/EBITDA Ratio	5.19	3.75	2.79	2.55	3.66	4.85
EV/EBIT Ratio	5.91	3.97	2.92	2.65	3.79	5.00
EV/FCF Ratio	3.93	4.16	6.71	3.27	2.34	3.77
Debt / Equity Ratio	0.07	0.08	0.09	0.09	0.07	0.06
Debt / EBITDA Ratio	0.25	0.29	0.30	0.29	0.26	0.27
Debt / FCF Ratio	0.19	0.34	0.76	0.39	0.18	0.23
Net Debt / Equity Ratio	-0.06	-0.03	-0.02	-0.05	-0.19	-0.02
Net Debt / EBITDA Ratio	-0.23	-0.13	-0.07	-0.16	-0.83	-0.11
Net Debt / FCF Ratio	-0.16	-0.15	-0.17	-0.21	-0.53	-0.08
Quick Ratio	0.64	0.66	0.43	0.56	1.34	0.93
Current Ratio	0.86	0.83	0.63	0.73	1.56	1.12
Asset Turnover	0.47	0.47	0.51	0.46	0.40	0.40
Return on Equity (ROE)	16.68%	16.64%	19.53%	22.99%	15.00%	15.77%
Return on Assets (ROA)	2.85%	3.31%	3.77%	3.46%	3.39%	3.69%
Return on Invested Capital (ROIC)	15.46%	17.05%	19.89%	19.06%	14.76%	15.59%
Earnings Yield	10.57%	15.79%	20.79%	28.45%	16.86%	13.46%
FCF Yield	24.46%	23.92%	14.26%	26.77%	40.83%	26.14%
Dividend Yield	3.33%	5.13%	7.75%	10.32%	8.66%	6.61%
Payout Ratio	29.87%	30.84%	31.03%	26.22%	34.32%	25.53%
Total Shareholder Return	3.41%	5.13%	7.75%	10.32%	8.66%	6.61%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.