SPM Corporation 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 8, 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	123,930	139,077	154,224	172,125	192,780	283,662
Market Cap Growth	-15.89%	-9.82%	-10.40%	-10.71%	-32.04%	53.73%
Enterprise Value	193,288	238,922	306,298	324,199	387,093	501,153
Last Close Price	9000.00	10100.00	10713.04	11427.47	12798.77	17697.57
PE Ratio	-	-	33.40	14.21	7.83	14.06
PS Ratio	0.49	0.55	0.52	0.42	0.28	0.40
PB Ratio	0.16	0.18	0.19	0.21	0.24	0.36
P/TBV Ratio	0.16	0.18	0.19	0.22	0.24	0.36
P/FCF Ratio	2.48	2.79	2.91	6.13	6.94	66.25
P/OCF Ratio	2.00	2.24	2.64	3.93	4.26	21.05
EV/Sales Ratio	0.76	0.94	1.03	0.80	0.55	0.71
EV/EBITDA Ratio	6.84	8.46	10.91	7.63	7.48	10.69
EV/EBIT Ratio	30.63	37.86	26.94	10.63	9.24	13.00
EV/FCF Ratio	3.87	4.79	5.78	11.54	13.94	117.05
Debt / Equity Ratio	0.09	0.09	0.18	0.20	0.26	0.27
Debt / EBITDA Ratio	2.55	2.55	5.08	3.80	4.06	4.51
Debt / FCF Ratio	1.44	1.44	2.69	5.74	7.56	49.38
Net Debt / Equity Ratio	0.09	0.09	0.14	0.20	0.24	0.27
Net Debt / EBITDA Ratio	2.46	2.46	4.01	3.75	3.67	4.50
Net Debt / FCF Ratio	1.39	1.39	2.12	5.66	6.84	49.27
Asset Turnover	0.26	0.26	0.29	0.39	0.66	0.67
Inventory Turnover	4.20	4.20	5.52	6.70	11.86	12.14
Quick Ratio	6.29	6.29	4.21	3.98	3.03	2.74
Current Ratio	6.76	6.76	4.62	4.31	3.39	3.12
Return on Equity (ROE)	-0.21%	-0.21%	0.57%	1.51%	3.11%	2.60%
Return on Assets (ROA)	0.41%	0.41%	0.70%	1.82%	2.45%	2.27%
Return on Invested Capital (ROIC)	0.71%	0.71%	1.21%	2.30%	3.31%	3.00%
Return on Capital Employed (ROCE)	0.80%	0.80%	1.40%	3.70%	5.30%	4.90%
Earnings Yield	-1.37%	-1.22%	2.99%	7.04%	12.77%	7.12%
FCF Yield	40.27%	35.88%	34.37%	16.32%	14.41%	1.51%
Dividend Yield	5.56%	-	4.67%	-	-	-
Payout Ratio	-	-	-	-	55.92%	-
Buyback Yield / Dilution	-	-	-	0.01%	-0.03%	-0.05%
Total Shareholder Return	5.56%	-	4.67%	0.01%	-0.03%	-0.05%

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