Phu Nhuan Jewelry JSC 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	Apr '26 Apr 13, 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	37,526,402	33,091,463	33,080,921	28,207,968	29,478,308	21,872,663
Market Cap Growth	28.24%	0.03%	17.27%	-4.31%	34.77%	18.78%
Enterprise Value	39,220,274	32,592,912	32,204,501	28,447,694	29,648,786	24,099,423
Last Close Price	110000.00	96067.31	94801.72	81605.30	83144.27	65498.23
PE Ratio	14.38	12.77	17.27	15.82	17.64	22.66
Forward PE	12.26	13.41	14.17	14.28	15.16	17.56
PS Ratio	1.07	0.95	0.88	0.85	0.87	1.12
PB Ratio	2.83	2.49	2.94	2.88	3.49	3.64
P/TBV Ratio	2.97	2.62	3.11	3.07	3.78	4.08
P/FCF Ratio	-	-	-	19.80	611.63	-
P/OCF Ratio	1986.53	1751.76	397.68	18.71	293.08	-
PEG Ratio	0.84	0.92	0.89	1.01	0.65	0.58
EV/Sales Ratio	1.12	0.93	0.85	0.86	0.88	1.23
EV/EBITDA Ratio	10.88	9.04	11.71	10.90	11.84	16.24
EV/EBIT Ratio	11.09	9.22	12.06	11.25	12.23	17.11
EV/FCF Ratio	-405.79	-	-	19.97	615.16	-
Debt / Equity Ratio	0.32	0.32	0.30	0.24	0.32	0.45
Debt / EBITDA Ratio	1.17	1.17	1.21	0.91	1.07	1.83
Debt / FCF Ratio	-	-	-	1.67	55.67	-
Net Debt / Equity Ratio	0.13	0.13	0.11	0.07	0.19	0.39
Net Debt / EBITDA Ratio	0.47	0.47	0.44	0.26	0.64	1.60
Net Debt / FCF Ratio	-17.52	-17.52	-165.99	0.48	33.27	-3.02
Asset Turnover	1.87	1.87	2.39	2.39	2.83	2.05
Inventory Turnover	1.89	1.89	2.60	2.53	2.90	2.09
Quick Ratio	0.38	0.38	0.38	0.39	0.24	0.09
Current Ratio	2.71	2.71	2.64	2.81	2.45	2.04
Return on Equity (ROE)	23.06%	23.06%	20.06%	21.60%	25.05%	18.29%
Return on Assets (ROA)	11.83%	11.83%	10.55%	11.39%	12.65%	9.22%
Return on Invested Capital (ROIC)	21.31%	20.56%	18.56%	19.51%	20.61%	15.07%
Return on Capital Employed (ROCE)	26.60%	26.60%	23.70%	25.80%	28.70%	23.30%
Earnings Yield	6.91%	8.55%	6.39%	6.99%	6.14%	4.71%
FCF Yield	-0.26%	-0.29%	-0.02%	5.05%	0.16%	-3.58%
Dividend Yield	2.18%	-	2.11%	2.45%	2.23%	2.29%
Payout Ratio	23.82%	23.82%	31.79%	31.22%	34.06%	17.24%
Buyback Yield / Dilution	-1.05%	-1.05%	-2.19%	-5.00%	-3.04%	0.03%
Total Shareholder Return	1.15%	-1.05%	-0.08%	-2.55%	-0.82%	2.32%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.