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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 29, 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	15,763	13,945	7,022	5,462	2,937	7,069
Market Cap Growth	124.10%	98.58%	28.56%	85.97%	-58.45%	73.66%
Enterprise Value	7,520	6,410	-115	1,389	955	3,621
Last Close Price	669.50	560.10	257.28	171.85	87.31	200.80
PE Ratio	9.87	9.06	4.13	2.18	4.46	7.38
PS Ratio	2.48	2.26	1.13	0.49	0.35	1.45
PB Ratio	1.74	1.46	0.80	0.68	0.51	1.31
P/TBV Ratio	1.74	1.46	0.80	0.68	0.51	1.31
P/FCF Ratio	7.41	9.94	2.65	1.13	-	5.89
P/OCF Ratio	4.69	5.15	1.93	0.96	-	3.66
EV/Sales Ratio	1.18	1.04	-	0.13	0.12	0.74
EV/EBITDA Ratio	2.44	2.21	-	0.47	0.56	2.32
EV/EBIT Ratio	3.87	3.45	-	0.66	1.13	4.63
EV/FCF Ratio	3.53	4.57	-	0.29	-	3.02
Debt / Equity Ratio	-	-	-	-	0.00	0.00
Debt / EBITDA Ratio	-	-	-	-	0.00	0.00
Debt / FCF Ratio	-	-	-	-	-	0.01
Net Debt / Equity Ratio	-0.91	-0.88	-0.86	-0.71	-0.19	-0.75
Net Debt / EBITDA Ratio	-2.67	-2.90	-3.34	-1.92	-0.63	-2.60
Net Debt / FCF Ratio	-3.87	-6.00	-2.85	-1.17	0.40	-3.38
Asset Turnover	0.59	0.56	0.63	1.36	1.25	0.81
Inventory Turnover	8.26	9.33	10.17	16.09	17.83	22.60
Quick Ratio	3.86	5.06	7.13	7.24	5.51	6.19
Current Ratio	4.16	5.35	7.57	7.73	6.30	6.46
Return on Equity (ROE)	18.38%	16.80%	20.28%	36.20%	11.78%	18.82%
Return on Assets (ROA)	11.20%	10.52%	8.82%	16.14%	7.96%	8.17%
Return on Invested Capital (ROIC)	123.25%	98.59%	57.40%	54.29%	20.30%	54.35%
Return on Capital Employed (ROCE)	20.20%	18.40%	15.10%	25.10%	13.70%	14.00%
Earnings Yield	10.17%	11.04%	24.23%	45.84%	22.44%	13.55%
FCF Yield	13.50%	10.06%	37.73%	88.87%	-93.26%	16.97%
Dividend Yield	5.96%	7.14%	21.38%	16.29%	-	4.98%
Payout Ratio	58.72%	45.87%	56.74%	11.29%	35.73%	40.55%
Buyback Yield / Dilution	-0.45%	-0.46%	-	-	-	-
Total Shareholder Return	5.51%	6.68%	21.38%	16.29%	-	4.98%

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