Lion Brewery (Ceylon) PLC (COSE:LION.N0000)

Lion Brewery (Ceylon) Ratios and Metrics

Market cap in millions LKR. Fiscal year is April - March.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 21, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Market Capitalization	143,220	136,540	101,720	76,260	57,180	42,000
Market Cap Growth	46.14%	34.23%	33.39%	33.37%	36.14%	-7.73%
Enterprise Value	129,398	117,530	94,737	73,545	57,181	39,478
Last Close Price	1790.25	1706.75	1231.24	898.67	625.23	431.90
PE Ratio	12.79	12.20	10.70	9.07	8.18	11.45
Forward PE	-	10.08	9.17	7.19	6.25	12.82
PS Ratio	1.08	1.03	1.70	1.33	1.21	2.14
PB Ratio	3.36	3.20	2.96	2.76	2.46	2.11
P/TBV Ratio	3.43	3.27	3.02	2.84	2.50	2.19
P/FCF Ratio	8.87	8.46	10.80	8.98	-	15.41
P/OCF Ratio	7.24	6.90	7.14	5.49	38.16	8.72
EV/Sales Ratio	0.98	0.89	1.58	1.28	1.21	2.01
EV/EBITDA Ratio	5.87	5.34	5.00	4.26	3.76	5.45
EV/EBIT Ratio	6.84	6.22	5.85	4.94	4.26	6.89
EV/FCF Ratio	8.02	7.28	10.06	8.66	-	14.49
Debt / Equity Ratio	0.12	0.12	0.19	0.24	0.36	0.35
Debt / EBITDA Ratio	0.24	0.24	0.35	0.38	0.55	0.95
Debt / FCF Ratio	0.32	0.32	0.71	0.78	-	2.54
Net Debt / Equity Ratio	-0.32	-0.32	-0.33	-0.16	-0.12	-0.30
Net Debt / EBITDA Ratio	-0.63	-0.63	-0.60	-0.26	-0.19	-0.84
Net Debt / FCF Ratio	-0.86	-0.86	-1.21	-0.53	1.04	-2.23
Asset Turnover	1.91	1.91	1.01	1.12	1.07	0.52
Inventory Turnover	12.37	12.37	3.72	3.88	4.28	2.16
Quick Ratio	1.04	1.04	1.20	0.80	0.78	1.06
Current Ratio	1.87	1.87	1.66	1.33	1.47	1.48
Return on Equity (ROE)	29.05%	29.05%	30.66%	33.07%	32.40%	19.88%
Return on Assets (ROA)	17.01%	17.01%	17.01%	18.12%	18.95%	9.40%
Return on Invested Capital (ROIC)	44.79%	42.34%	42.38%	41.15%	49.04%	27.40%
Return on Capital Employed (ROCE)	35.60%	35.60%	36.50%	41.50%	43.10%	20.60%
Earnings Yield	7.82%	8.20%	9.35%	11.02%	12.23%	8.73%
FCF Yield	11.27%	11.82%	9.26%	11.13%	-4.89%	6.49%
Dividend Yield	2.55%	-	3.74%	4.84%	6.70%	4.85%
Payout Ratio	28.51%	32.66%	25.06%	56.38%	35.28%	39.40%
Buyback Yield / Dilution	0.00%	0.00%	-	-	-	-
Total Shareholder Return	2.55%	0.00%	3.74%	4.84%	6.70%	4.85%

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