Aitken Spence Ratios and Metrics

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

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 23, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Market Capitalization	62,929	51,866	52,881	53,185	29,922	22,533
Market Cap Growth	1.14%	-1.92%	-0.57%	77.75%	32.79%	80.78%
Enterprise Value	135,595	120,541	138,331	149,363	95,010	77,565
Last Close Price	155.00	124.21	122.17	118.86	63.39	46.88
PE Ratio	11.52	9.73	18.06	8.01	2.84	-
Forward PE	9.69	14.97	14.97	14.97	14.97	14.97
PS Ratio	0.66	0.55	0.55	0.55	0.55	0.72
PB Ratio	0.71	0.58	0.62	0.62	0.39	0.38
P/TBV Ratio	0.83	0.69	0.73	0.73	0.46	0.47
P/FCF Ratio	7.24	5.22	8.20	107.93	1.47	19.92
P/OCF Ratio	5.09	3.92	4.44	15.37	1.37	6.53
EV/Sales Ratio	1.42	1.29	1.44	1.54	1.75	2.47
EV/EBITDA Ratio	5.92	5.87	6.64	6.72	7.43	36.76
EV/EBIT Ratio	8.51	7.94	8.88	8.79	10.48	-
EV/FCF Ratio	15.61	12.14	21.46	303.11	4.65	68.56
Debt / Equity Ratio	0.90	0.87	0.95	1.12	1.10	1.20
Debt / EBITDA Ratio	3.76	3.53	3.63	4.02	6.10	22.70
Debt / FCF Ratio	9.20	7.87	12.67	196.65	4.16	62.97
Net Debt / Equity Ratio	0.69	0.34	0.46	0.58	0.56	0.81
Net Debt / EBITDA Ratio	3.10	1.49	1.88	2.25	3.36	22.83
Net Debt / FCF Ratio	7.01	3.07	6.06	101.30	2.11	42.58
Asset Turnover	0.48	0.46	0.46	0.47	0.32	0.22
Inventory Turnover	8.85	9.03	8.88	9.25	7.79	6.85
Quick Ratio	0.65	1.14	1.11	1.18	1.26	1.13
Current Ratio	1.22	1.23	1.20	1.28	1.39	1.25
Return on Equity (ROE)	8.71%	8.18%	5.18%	9.87%	17.79%	-5.41%
Return on Assets (ROA)	4.51%	4.71%	4.69%	5.16%	3.29%	-0.63%
Return on Invested Capital (ROIC)	6.33%	8.22%	7.91%	9.55%	6.80%	-1.37%
Return on Capital Employed (ROCE)	10.10%	10.60%	10.80%	10.90%	6.20%	-1.30%
Earnings Yield	8.70%	10.28%	5.54%	12.49%	35.22%	-7.21%
FCF Yield	13.80%	19.14%	12.19%	0.93%	68.23%	5.02%
Dividend Yield	2.58%	3.22%	3.48%	3.36%	6.31%	2.13%
Payout Ratio	29.49%	32.15%	55.13%	24.28%	3.82%	-
Total Shareholder Return	2.27%	3.22%	3.48%	3.36%	6.31%	2.13%

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