Sao Mai Group 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 1, 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	2,451,309	2,622,331	3,183,533	3,499,878	2,591,256	5,915,130
Market Cap Growth	-1.61%	-17.63%	-9.04%	35.07%	-56.19%	35.21%
Enterprise Value	15,589,848	15,072,497	15,219,971	14,266,711	12,356,555	14,243,822
Last Close Price	6020.00	6440.00	7818.18	8595.04	6363.64	12991.91
PE Ratio	60.20	69.54	17.60	17.95	4.14	9.85
PS Ratio	0.22	0.23	0.27	0.29	0.19	0.52
PB Ratio	0.30	0.32	0.39	0.45	0.33	0.78
P/TBV Ratio	0.64	0.69	0.86	1.03	0.78	1.63
P/FCF Ratio	-	-	-	-	-	12.40
P/OCF Ratio	-	-	-	-	-	5.44
EV/Sales Ratio	1.38	1.33	1.27	1.19	0.90	1.25
EV/EBITDA Ratio	11.96	11.56	11.74	10.75	7.11	11.09
EV/EBIT Ratio	18.90	18.27	17.75	16.27	9.33	16.34
EV/FCF Ratio	-20.60	-	-	-	-	29.86
Debt / Equity Ratio	1.65	1.65	1.69	1.38	1.25	1.04
Debt / EBITDA Ratio	10.40	10.40	10.55	8.12	5.65	6.15
Debt / FCF Ratio	-	-	-	-	-	16.57
Net Debt / Equity Ratio	1.27	1.27	1.18	1.08	1.02	0.75
Net Debt / EBITDA Ratio	7.98	7.98	7.36	6.35	4.62	4.45
Net Debt / FCF Ratio	-13.74	-13.74	-7.80	-14.23	-4.40	11.98
Asset Turnover	0.49	0.49	0.56	0.61	0.74	0.64
Inventory Turnover	2.17	2.17	2.39	2.75	3.91	3.42
Quick Ratio	0.66	0.66	0.81	0.49	0.47	0.60
Current Ratio	1.60	1.60	1.73	1.35	1.22	1.42
Return on Equity (ROE)	1.68%	1.68%	3.15%	3.21%	12.49%	9.74%
Return on Assets (ROA)	2.23%	2.23%	2.48%	2.78%	4.44%	3.05%
Return on Invested Capital (ROIC)	3.02%	3.05%	4.01%	4.30%	8.24%	5.87%
Return on Capital Employed (ROCE)	5.60%	5.60%	5.70%	7.20%	11.50%	7.50%
Earnings Yield	1.54%	1.44%	5.68%	5.57%	24.25%	10.15%
FCF Yield	-30.87%	-28.85%	-38.42%	-16.93%	-70.36%	8.07%
Dividend Yield	-	-	-	-	-	9.54%
Payout Ratio	14.25%	14.25%	15.42%	16.90%	101.44%	0.01%
Buyback Yield / Dilution	2.30%	2.30%	5.55%	-0.83%	14.04%	-
Total Shareholder Return	2.30%	2.30%	5.55%	-0.83%	14.04%	9.54%

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