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	Apr '26 Apr 9, 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	56,738	51,866	52,881	53,185	29,922	22,533
Market Cap Growth	3.90%	-1.92%	-0.57%	77.75%	32.79%	80.78%
Enterprise Value	125,801	120,541	138,331	149,363	95,010	77,565
Last Close Price	139.75	124.21	122.17	118.86	63.39	46.88
PE Ratio	9.41	9.73	18.06	8.01	2.84	-
Forward PE	8.13	14.97	14.97	14.97	14.97	14.97
PS Ratio	0.59	0.55	0.55	0.55	0.55	0.72
PB Ratio	0.62	0.58	0.62	0.62	0.39	0.38
P/TBV Ratio	0.73	0.69	0.73	0.73	0.46	0.47
P/FCF Ratio	5.61	5.22	8.20	107.93	1.47	19.92
P/OCF Ratio	4.09	3.92	4.44	15.37	1.37	6.53
EV/Sales Ratio	1.31	1.29	1.44	1.54	1.75	2.47
EV/EBITDA Ratio	5.56	5.87	6.64	6.72	7.43	36.76
EV/EBIT Ratio	8.10	7.94	8.88	8.79	10.48	-
EV/FCF Ratio	12.44	12.14	21.46	303.11	4.65	68.56
Debt / Equity Ratio	0.85	0.87	0.95	1.12	1.10	1.20
Debt / EBITDA Ratio	3.71	3.53	3.63	4.02	6.10	22.70
Debt / FCF Ratio	7.70	7.87	12.67	196.65	4.16	62.97
Net Debt / Equity Ratio	0.61	0.34	0.46	0.58	0.56	0.81
Net Debt / EBITDA Ratio	2.92	1.49	1.88	2.25	3.36	22.83
Net Debt / FCF Ratio	5.60	3.07	6.06	101.30	2.11	42.58
Asset Turnover	0.47	0.46	0.46	0.47	0.32	0.22
Inventory Turnover	8.26	9.03	8.88	9.25	7.79	6.85
Quick Ratio	0.69	1.14	1.11	1.18	1.26	1.13
Current Ratio	1.25	1.23	1.20	1.28	1.39	1.25
Return on Equity (ROE)	9.23%	8.18%	5.18%	9.87%	17.79%	-5.41%
Return on Assets (ROA)	4.21%	4.71%	4.69%	5.16%	3.29%	-0.63%
Return on Invested Capital (ROIC)	6.26%	8.22%	7.91%	9.55%	6.80%	-1.37%
Return on Capital Employed (ROCE)	9.50%	10.60%	10.80%	10.90%	6.20%	-1.30%
Earnings Yield	10.63%	10.28%	5.54%	12.49%	35.22%	-7.21%
FCF Yield	17.82%	19.14%	12.19%	0.93%	68.23%	5.02%
Dividend Yield	2.86%	3.22%	3.48%	3.36%	6.31%	2.13%
Payout Ratio	26.79%	32.15%	55.13%	24.28%	3.82%	-
Total Shareholder Return	2.43%	3.22%	3.48%	3.36%	6.31%	2.13%

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