Ngan Son 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	May '26 May 15, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	141,145	129,943	116,501	78,414	67,212	115,381
Market Cap Growth	24.75%	11.54%	48.57%	16.67%	-41.75%	39.19%
Enterprise Value	258,239	245,059	277,223	113,142	235,249	305,985
Last Close Price	12600.00	11600.00	9625.53	6095.89	5035.05	8262.17
PE Ratio	5.62	5.34	10.69	9.63	9.46	18.14
PS Ratio	0.14	0.14	0.13	0.11	0.12	0.18
PB Ratio	0.71	0.67	0.62	0.43	0.38	0.66
P/TBV Ratio	0.72	0.68	0.62	0.44	0.39	0.66
P/FCF Ratio	-	-	-	0.98	1.75	-
P/OCF Ratio	-	-	-	0.96	1.50	-
EV/Sales Ratio	0.26	0.26	0.32	0.16	0.41	0.47
EV/EBITDA Ratio	5.04	5.02	7.24	3.71	7.00	8.32
EV/EBIT Ratio	6.54	6.60	10.95	6.71	18.53	26.18
EV/FCF Ratio	-3.23	-	-	1.42	6.14	-
Debt / Equity Ratio	0.60	1.03	0.29	-	0.06	0.25
Debt / EBITDA Ratio	2.33	4.07	1.42	-	0.30	1.20
Debt / FCF Ratio	-	-	-	-	0.26	-
Net Debt / Equity Ratio	0.59	1.01	0.26	-0.39	0.04	0.23
Net Debt / EBITDA Ratio	2.29	4.00	1.26	-2.34	0.18	1.10
Net Debt / FCF Ratio	-1.46	-1.45	-0.42	-0.89	0.16	-2.29
Asset Turnover	2.96	2.52	2.60	2.13	1.89	1.97
Inventory Turnover	5.10	4.33	7.00	8.76	9.57	8.53
Quick Ratio	0.36	0.43	0.78	0.95	1.32	1.10
Current Ratio	1.73	1.46	2.11	1.56	1.85	1.77
Return on Equity (ROE)	12.87%	12.78%	9.94%	6.80%	4.06%	3.70%
Return on Assets (ROA)	7.42%	6.18%	4.74%	3.18%	2.63%	2.19%
Return on Invested Capital (ROIC)	8.91%	9.44%	10.03%	9.18%	5.05%	4.53%
Return on Capital Employed (ROCE)	19.90%	19.20%	13.50%	9.30%	7.20%	6.10%
Earnings Yield	17.79%	18.72%	15.72%	15.45%	10.57%	5.51%
FCF Yield	-56.61%	-103.89%	-97.71%	101.95%	57.02%	-15.29%
Dividend Yield	8.47%	-	10.91%	-	-	3.63%
Payout Ratio	46.80%	48.59%	39.01%	29.19%	57.11%	92.19%
Buyback Yield / Dilution	0.03%	-	-	0.03%	-0.06%	0.55%
Total Shareholder Return	8.49%	-	10.91%	0.03%	-0.06%	4.18%

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