Nagakawa Group JSC Ratios and Metrics

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 2, 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	281,932	316,691	369,120	275,325	500,015	238,561
Market Cap Growth	-25.68%	-14.20%	34.07%	-44.94%	109.60%	203.12%
Enterprise Value	1,324,492	1,264,462	1,115,654	1,044,886	1,150,895	816,265
Last Close Price	7300.00	8200.00	10000.00	7458.85	12981.54	9244.78
PE Ratio	7.77	8.73	13.96	11.49	23.94	13.24
PS Ratio	0.09	0.10	0.14	0.13	0.26	0.17
PB Ratio	0.59	0.66	0.86	0.69	1.27	1.04
P/TBV Ratio	0.61	0.76	0.96	0.78	1.46	1.34
P/FCF Ratio	-	-	44.63	-	-	-
P/OCF Ratio	-	-	32.58	-	-	-
EV/Sales Ratio	0.41	0.39	0.41	0.49	0.60	0.58
EV/EBITDA Ratio	11.16	9.91	11.17	10.91	-	-
EV/EBIT Ratio	11.67	11.14	12.59	12.28	17.35	15.61
EV/FCF Ratio	-4.40	-	134.89	-	-	-
Debt / Equity Ratio	3.17	3.17	2.65	2.44	2.21	3.47
Debt / EBITDA Ratio	11.85	11.85	11.39	10.24	-	-
Debt / FCF Ratio	-	-	137.51	-	-	-
Asset Turnover	1.63	1.63	1.60	1.38	1.42	-
Inventory Turnover	4.37	4.37	3.29	2.60	2.61	-
Quick Ratio	0.68	0.68	0.59	0.53	0.55	0.42
Current Ratio	1.12	1.12	1.19	1.19	1.21	1.13
Return on Equity (ROE)	8.01%	8.01%	6.49%	6.33%	7.32%	-
Return on Assets (ROA)	3.54%	3.54%	3.26%	3.45%	3.08%	-
Return on Invested Capital (ROIC)	6.12%	6.65%	5.86%	5.97%	4.94%	5.10%
Return on Capital Employed (ROCE)	23.80%	23.80%	20.60%	21.10%	16.80%	22.70%
Earnings Yield	12.87%	11.46%	7.31%	8.88%	4.18%	7.55%
FCF Yield	-106.82%	-95.09%	2.24%	-12.47%	-	-
Dividend Yield	-	-	-	-	3.30%	-
Payout Ratio	-	-	-	58.48%	-	-
Buyback Yield / Dilution	-4.63%	-4.63%	-	-6.84%	-68.48%	0.00%
Total Shareholder Return	-4.63%	-4.63%	-	-6.84%	-65.18%	0.00%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.