Three Acre Farms 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	15,287	7,022	5,462	2,937	7,069	4,071
Market Cap Growth	92.09%	28.56%	85.97%	-58.45%	73.66%	48.28%
Enterprise Value	7,752	-115	1,389	955	3,621	962
Last Close Price	649.25	257.28	171.85	87.31	200.80	107.57
PE Ratio	11.09	4.13	2.18	4.46	7.38	5.33
PS Ratio	2.64	1.13	0.49	0.35	1.45	1.49
PB Ratio	1.70	0.80	0.68	0.51	1.31	0.85
P/TBV Ratio	1.70	0.80	0.68	0.51	1.31	0.85
P/FCF Ratio	10.52	2.65	1.13	-	5.89	4.50
P/OCF Ratio	6.15	1.93	0.96	-	3.66	2.66
EV/Sales Ratio	1.34	-	0.13	0.12	0.74	0.35
EV/EBITDA Ratio	3.91	-	0.47	0.56	2.32	0.71
EV/EBIT Ratio	7.74	-	0.66	1.13	4.63	1.45
EV/FCF Ratio	5.34	-	0.29	-	3.02	1.06
Debt / Equity Ratio	-	-	-	0.00	0.00	0.00
Debt / EBITDA Ratio	-	-	-	0.00	0.00	0.01
Debt / FCF Ratio	-	-	-	-	0.01	0.01
Net Debt / Equity Ratio	-0.84	-0.86	-0.71	-0.19	-0.75	-0.68
Net Debt / EBITDA Ratio	-3.80	-3.34	-1.92	-0.63	-2.60	-2.41
Net Debt / FCF Ratio	-5.19	-2.85	-1.17	0.40	-3.38	-3.59
Asset Turnover	0.55	0.63	1.36	1.25	0.81	0.51
Inventory Turnover	11.72	10.17	16.09	17.83	22.60	13.41
Quick Ratio	6.97	7.13	7.24	5.51	6.19	5.33
Current Ratio	7.31	7.57	7.73	6.30	6.46	5.59
Return on Equity (ROE)	15.41%	20.28%	36.20%	11.78%	18.82%	16.78%
Return on Assets (ROA)	5.96%	8.82%	16.14%	7.96%	8.17%	7.75%
Return on Invested Capital (ROIC)	49.72%	57.40%	54.29%	20.30%	54.35%	34.37%
Return on Capital Employed (ROCE)	10.60%	15.10%	25.10%	13.70%	14.00%	13.20%
Earnings Yield	9.01%	24.23%	45.84%	22.44%	13.55%	18.78%
FCF Yield	9.50%	37.73%	88.87%	-93.26%	16.97%	22.23%
Dividend Yield	6.16%	21.38%	16.29%	-	4.98%	20.45%
Payout Ratio	93.98%	56.74%	11.29%	35.73%	40.55%	33.88%
Total Shareholder Return	6.16%	21.38%	16.29%	-	4.98%	20.45%

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