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	Jul '26 Jul 23, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Market Capitalization	174,752,230	234,588,590	-	-	-	-
Enterprise Value	175,159,432	234,592,213	-	-	-	-
Last Close Price	135000.00	180650.77	-	-	-	-
PE Ratio	25.46	35.19	-	-	-	-
PS Ratio	5.54	7.68	-	-	-	-
PB Ratio	9.81	12.57	-	-	-	-
P/TBV Ratio	10.63	13.55	-	-	-	-
P/FCF Ratio	149.17	247.75	-	-	-	-
P/OCF Ratio	72.10	110.02	-	-	-	-
EV/Sales Ratio	5.55	7.68	-	-	-	-
EV/EBITDA Ratio	21.64	30.04	-	-	-	-
EV/EBIT Ratio	23.62	32.87	-	-	-	-
EV/FCF Ratio	149.52	247.75	-	-	-	-
Debt / Equity Ratio	0.52	0.52	0.96	0.33	0.33	0.50
Debt / EBITDA Ratio	1.17	1.23	1.32	1.18	1.14	1.26
Debt / FCF Ratio	7.96	10.16	1.24	1.53	5.96	1.75
Net Debt / Equity Ratio	-0.01	-0.17	0.42	-0.28	-0.39	-0.28
Net Debt / EBITDA Ratio	-0.03	-0.40	0.58	-1.02	-1.34	-0.69
Net Debt / FCF Ratio	-0.18	-3.33	0.55	-1.32	-7.01	-0.96
Asset Turnover	1.00	0.99	0.90	0.76	0.85	1.00
Inventory Turnover	6.09	6.08	6.93	6.52	6.66	7.80
Quick Ratio	0.88	1.11	0.49	1.30	1.70	1.35
Current Ratio	1.17	1.41	0.71	1.74	2.59	1.90
Return on Equity (ROE)	40.85%	45.11%	42.02%	29.47%	28.05%	35.28%
Return on Assets (ROA)	14.47%	14.42%	13.74%	11.34%	11.19%	13.32%
Return on Invested Capital (ROIC)	38.33%	39.32%	37.85%	36.61%	38.77%	34.06%
Return on Capital Employed (ROCE)	35.80%	33.50%	56.60%	25.10%	24.30%	32.40%
Earnings Yield	3.92%	2.84%	-	-	-	-
FCF Yield	0.67%	0.40%	-	-	-	-
Dividend Yield	3.03%	2.28%	-	-	-	-
Payout Ratio	77.78%	41.13%	295.65%	3.69%	2.09%	4.85%
Buyback Yield / Dilution	-44.77%	-36.07%	-1.30%	-0.06%	-0.76%	-0.67%
Total Shareholder Return	-41.75%	-33.79%	-1.30%	-0.06%	-0.76%	-0.67%