Masan Consumer 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 27, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Market Capitalization	182,518,009	234,588,590	-	-	-	-
Enterprise Value	179,969,461	234,592,213	-	-	-	-
Last Close Price	141000.00	180650.77	-	-	-	-
PE Ratio	25.37	35.19	-	-	-	-
PS Ratio	5.97	7.68	-	-	-	-
PB Ratio	9.78	12.57	-	-	-	-
P/TBV Ratio	10.54	13.55	-	-	-	-
P/FCF Ratio	192.76	247.75	-	-	-	-
P/OCF Ratio	85.60	110.02	-	-	-	-
EV/Sales Ratio	5.89	7.68	-	-	-	-
EV/EBITDA Ratio	22.81	30.04	-	-	-	-
EV/EBIT Ratio	24.93	32.87	-	-	-	-
EV/FCF Ratio	190.06	247.75	-	-	-	-
Debt / Equity Ratio	0.52	0.52	0.96	0.33	0.33	0.50
Debt / EBITDA Ratio	1.23	1.23	1.32	1.18	1.14	1.26
Debt / FCF Ratio	10.16	10.16	1.24	1.53	5.96	1.75
Net Debt / Equity Ratio	-0.17	-0.17	0.42	-0.28	-0.39	-0.28
Net Debt / EBITDA Ratio	-0.40	-0.40	0.58	-1.02	-1.34	-0.69
Net Debt / FCF Ratio	-3.33	-3.33	0.55	-1.32	-7.01	-0.96
Asset Turnover	0.99	0.99	0.90	0.76	0.85	1.00
Inventory Turnover	6.08	6.08	6.93	6.52	6.66	7.80
Quick Ratio	1.12	1.12	0.49	1.30	1.70	1.35
Current Ratio	1.41	1.41	0.71	1.74	2.59	1.90
Return on Equity (ROE)	45.11%	45.11%	42.02%	29.47%	28.05%	35.28%
Return on Assets (ROA)	14.42%	14.42%	13.74%	11.34%	11.19%	13.32%
Return on Invested Capital (ROIC)	39.48%	39.32%	37.85%	36.61%	38.77%	34.06%
Return on Capital Employed (ROCE)	33.50%	33.50%	56.60%	25.10%	24.30%	32.40%
Earnings Yield	3.65%	2.84%	-	-	-	-
FCF Yield	0.52%	0.40%	-	-	-	-
Dividend Yield	2.92%	2.28%	-	-	-	-
Payout Ratio	41.13%	41.13%	295.65%	3.69%	2.09%	4.85%
Buyback Yield / Dilution	-37.22%	-37.22%	-0.45%	-0.06%	-0.76%	-0.67%
Total Shareholder Return	-34.30%	-34.95%	-0.45%	-0.06%	-0.76%	-0.67%

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