The PAN Group JSC (HOSE:PAN)

The PAN Group JSC Ratios and Metrics

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

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jul 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	7,238,203	4,961,250	4,219,674	3,122,977	8,042,448	7,250,869
Market Cap Growth	15.83%	17.57%	35.12%	-61.17%	10.92%	49.66%
Enterprise Value	16,383,168	8,453,484	8,620,146	7,309,140	12,033,657	10,377,437
Last Close Price	34650.00	23750.00	19781.78	14640.48	37702.90	33285.23
PE Ratio	10.44	8.78	12.11	10.80	34.67	52.20
PS Ratio	0.41	0.31	0.32	0.23	0.87	0.87
PB Ratio	0.81	0.56	0.51	0.40	1.01	1.18
P/TBV Ratio	2.02	1.49	1.44	1.25	4.21	4.22
P/FCF Ratio	1.43	-	-	8.37	-	-
P/OCF Ratio	1.34	-	-	2.99	-	-
EV/Sales Ratio	0.93	0.52	0.65	0.54	1.30	1.25
EV/EBITDA Ratio	8.87	5.03	5.99	5.63	14.26	14.30
EV/EBIT Ratio	12.14	7.28	9.18	8.40	26.69	30.87
EV/FCF Ratio	3.25	-	-	19.59	-	-
Debt / Equity Ratio	1.02	1.32	1.09	0.67	0.64	0.62
Debt / EBITDA Ratio	5.39	6.96	6.32	4.03	6.05	5.26
Debt / FCF Ratio	1.82	-	-	14.05	-	-
Asset Turnover	0.80	0.74	0.73	0.86	0.69	0.75
Inventory Turnover	3.46	4.14	3.44	3.92	3.77	4.75
Quick Ratio	0.46	0.35	0.32	0.51	0.67	1.13
Current Ratio	1.37	1.27	1.31	1.30	1.68	1.70
Return on Equity (ROE)	14.42%	13.57%	10.07%	10.05%	7.26%	5.41%
Return on Assets (ROA)	3.41%	3.30%	3.24%	3.44%	2.10%	1.90%
Return on Capital (ROIC)	3.82%	3.82%	3.84%	4.16%	2.45%	2.19%
Return on Capital Employed (ROCE)	12.70%	12.30%	10.10%	10.50%	4.70%	4.40%
Earnings Yield	9.58%	12.27%	9.62%	11.97%	3.70%	2.60%
FCF Yield	69.71%	-41.57%	-109.25%	11.95%	-25.10%	-6.48%
Dividend Yield	1.47%	-	2.53%	-	-	1.50%
Payout Ratio	56.07%	52.61%	42.98%	40.19%	62.36%	30.80%
Buyback Yield / Dilution	0.01%	-	-	-	1.19%	-2.03%
Total Shareholder Return	1.48%	-	2.53%	-	1.19%	-0.53%

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