DFM:UPP Ratios and Metrics

Market cap in millions AED. Fiscal year is January - December.

Millions AED. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 3, 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	2,564	1,763	1,244	1,184	1,368	1,201
Market Cap Growth	42.63%	41.72%	5.07%	-13.48%	13.93%	2.56%
Enterprise Value	2,455	2,377	1,938	2,078	2,754	2,751
Last Close Price	0.90	0.41	0.29	0.28	0.32	0.28
PE Ratio	10.64	6.40	1.49	39.49	-	5.98
Forward PE	22.43	11.33	11.33	11.33	11.33	11.33
PS Ratio	3.93	3.33	2.45	2.82	3.43	12.52
PB Ratio	0.77	0.55	0.45	0.61	0.71	0.42
P/TBV Ratio	0.80	0.55	0.45	0.61	0.71	0.42
P/FCF Ratio	5.90	70.68	-	61.99	-	-
P/OCF Ratio	5.25	34.98	-	46.25	-	-
EV/Sales Ratio	3.76	4.50	3.81	4.96	6.91	28.67
EV/EBITDA Ratio	-	-	-	138.96	-	-
EV/EBIT Ratio	-	-	-	266.06	-	-
EV/FCF Ratio	5.65	95.30	-	108.83	-	-
Debt / Equity Ratio	0.10	0.19	0.45	0.45	0.53	0.58
Debt / EBITDA Ratio	46.73	-	-	48.25	-	-
Debt / FCF Ratio	0.80	24.69	-	46.42	-	-
Asset Turnover	0.15	0.12	0.12	0.10	0.08	0.02
Inventory Turnover	86.23	80.32	78.87	76.09	52.33	56.00
Quick Ratio	1.51	0.99	0.34	0.20	0.20	0.23
Current Ratio	1.62	1.64	0.99	0.28	0.28	0.28
Return on Equity (ROE)	11.71%	9.21%	35.25%	1.54%	-40.10%	7.17%
Return on Assets (ROA)	-0.21%	-0.20%	-5.23%	0.12%	-0.64%	-4.17%
Return on Invested Capital (ROIC)	-0.40%	-0.35%	-10.97%	0.28%	-1.42%	-8.79%
Return on Capital Employed (ROCE)	-0.40%	-0.40%	-11.20%	0.30%	-2.30%	-11.50%
Earnings Yield	14.11%	15.63%	67.33%	2.53%	-70.65%	16.73%
FCF Yield	16.96%	1.42%	-7.07%	1.61%	-7.86%	-2.71%

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