HNB Life 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	Apr '26 Apr 9, 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	21,225	17,213	12,015	8,490	6,435	7,260
Market Cap Growth	66.86%	43.26%	41.52%	31.94%	-11.36%	-16.84%
Enterprise Value	20,568	16,480	11,967	8,123	5,631	6,932
PE Ratio	8.90	7.22	6.33	4.81	3.52	5.93
PS Ratio	0.63	0.51	0.45	0.36	0.36	0.53
PB Ratio	1.50	1.22	0.96	0.83	0.83	0.89
P/FCF Ratio	3.05	2.47	4.18	7.01	3.74	2.45
P/OCF Ratio	2.95	2.39	3.85	5.27	3.32	2.31
EV/Sales Ratio	0.61	0.49	0.45	0.35	0.32	0.51
EV/EBITDA Ratio	5.16	4.37	3.69	2.79	2.55	3.66
EV/EBIT Ratio	5.79	4.64	3.91	2.92	2.65	3.79
EV/FCF Ratio	2.95	2.37	4.16	6.71	3.27	2.34
Debt / Equity Ratio	0.07	0.07	0.08	0.09	0.09	0.07
Debt / EBITDA Ratio	0.23	0.23	0.28	0.30	0.29	0.26
Debt / FCF Ratio	0.13	0.13	0.34	0.76	0.39	0.18
Net Debt / Equity Ratio	-0.05	-0.05	-0.03	-0.02	-0.05	-0.19
Net Debt / EBITDA Ratio	-0.17	-0.17	-0.13	-0.07	-0.16	-0.83
Net Debt / FCF Ratio	-0.09	-0.09	-0.15	-0.17	-0.21	-0.53
Quick Ratio	0.63	0.63	0.66	0.43	0.56	1.34
Current Ratio	0.89	0.89	0.83	0.63	0.73	1.56
Asset Turnover	0.47	0.47	0.47	0.51	0.46	0.40
Return on Equity (ROE)	17.90%	17.90%	16.64%	19.53%	22.99%	15.00%
Return on Assets (ROA)	3.10%	3.10%	3.36%	3.77%	3.46%	3.39%
Return on Invested Capital (ROIC)	17.38%	17.53%	17.32%	19.89%	19.06%	14.76%
Earnings Yield	11.24%	13.86%	15.79%	20.79%	28.45%	16.86%
FCF Yield	32.81%	40.46%	23.92%	14.26%	26.77%	40.83%
Dividend Yield	3.53%	4.54%	5.34%	8.08%	10.76%	9.03%
Payout Ratio	24.53%	24.53%	30.84%	31.03%	26.22%	34.32%
Total Shareholder Return	3.53%	4.54%	5.34%	8.08%	10.76%	9.03%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.