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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb 6, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	6,381,735	5,702,827	4,961,250	4,219,674	3,122,977	8,042,448
Market Cap Growth	21.96%	14.95%	17.57%	35.12%	-61.17%	10.92%
Enterprise Value	9,069,615	9,378,354	8,453,484	8,620,146	7,309,140	12,033,657
Last Close Price	30550.00	27300.00	23402.78	19492.57	14426.43	37151.69
PE Ratio	9.49	8.48	8.78	12.11	10.80	34.67
PS Ratio	0.36	0.32	0.31	0.32	0.23	0.87
PB Ratio	0.70	0.63	0.56	0.51	0.40	1.01
P/TBV Ratio	1.72	1.53	1.49	1.44	1.25	4.21
P/FCF Ratio	0.74	0.66	-	-	8.37	-
P/OCF Ratio	0.71	0.64	-	-	2.99	-
EV/Sales Ratio	0.52	0.53	0.52	0.65	0.54	1.30
EV/EBITDA Ratio	5.06	5.23	5.03	5.99	5.63	14.26
EV/EBIT Ratio	7.05	7.29	7.28	9.18	8.40	26.69
EV/FCF Ratio	1.05	1.08	-	-	19.59	-
Debt / Equity Ratio	0.42	0.42	1.32	1.09	0.67	0.64
Debt / EBITDA Ratio	2.12	2.12	6.96	6.32	4.03	6.05
Debt / FCF Ratio	0.44	0.44	-	-	14.05	-
Asset Turnover	0.89	0.89	0.74	0.73	0.86	0.69
Inventory Turnover	4.46	4.46	4.14	3.44	3.92	3.77
Quick Ratio	1.13	1.13	0.35	0.32	0.51	0.67
Current Ratio	1.79	1.79	1.27	1.31	1.30	1.68
Return on Equity (ROE)	13.07%	13.07%	13.57%	10.07%	10.05%	7.26%
Return on Assets (ROA)	4.07%	4.07%	3.30%	3.24%	3.44%	2.10%
Return on Invested Capital (ROIC)	13.06%	8.80%	6.21%	6.20%	7.22%	4.86%
Return on Capital Employed (ROCE)	13.00%	13.00%	12.30%	10.10%	10.50%	4.70%
Earnings Yield	10.53%	11.79%	12.27%	9.62%	11.97%	3.70%
FCF Yield	135.62%	151.76%	-41.57%	-109.25%	11.95%	-25.10%
Dividend Yield	1.64%	-	-	2.56%	-	-
Payout Ratio	56.78%	56.78%	52.61%	42.98%	40.19%	62.36%
Buyback Yield / Dilution	-	-	-	-	-	1.19%
Total Shareholder Return	1.64%	-	-	2.56%	-	1.19%

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