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 28, 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	125,307	139,077	154,224	172,125	192,780	283,662
Market Cap Growth	-18.75%	-9.82%	-10.40%	-10.71%	-32.04%	53.73%
Enterprise Value	208,561	238,922	306,298	324,199	387,093	501,153
Last Close Price	9100.00	10100.00	10713.04	11427.47	12798.77	17697.57
PE Ratio	-	-	33.40	14.21	7.83	14.06
PS Ratio	0.58	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	2.51	2.79	2.91	6.13	6.94	66.25
P/OCF Ratio	2.05	2.24	2.64	3.93	4.26	21.05
EV/Sales Ratio	0.96	0.94	1.03	0.80	0.55	0.71
EV/EBITDA Ratio	7.31	8.46	10.91	7.63	7.48	10.69
EV/EBIT Ratio	34.25	37.86	26.94	10.63	9.24	13.00
EV/FCF Ratio	4.18	4.79	5.78	11.54	13.94	117.05
Debt / Equity Ratio	0.11	0.09	0.18	0.20	0.26	0.27
Debt / EBITDA Ratio	2.99	2.55	5.08	3.80	4.06	4.51
Debt / FCF Ratio	1.71	1.44	2.69	5.74	7.56	49.38
Net Debt / Equity Ratio	0.10	0.09	0.14	0.20	0.24	0.27
Net Debt / EBITDA Ratio	2.92	2.46	4.01	3.75	3.67	4.50
Net Debt / FCF Ratio	1.67	1.39	2.12	5.66	6.84	49.27
Asset Turnover	0.22	0.26	0.29	0.39	0.66	0.67
Inventory Turnover	3.00	4.20	5.52	6.70	11.86	12.14
Quick Ratio	5.68	6.29	4.21	3.98	3.03	2.74
Current Ratio	6.11	6.76	4.62	4.31	3.39	3.12
Return on Equity (ROE)	-0.20%	-0.21%	0.57%	1.51%	3.11%	2.60%
Return on Assets (ROA)	0.39%	0.41%	0.70%	1.82%	2.45%	2.27%
Return on Invested Capital (ROIC)	0.70%	0.71%	1.21%	2.30%	3.31%	3.00%
Return on Capital Employed (ROCE)	0.70%	0.80%	1.40%	3.70%	5.30%	4.90%
Earnings Yield	-1.30%	-1.22%	2.99%	7.04%	12.77%	7.12%
FCF Yield	39.86%	35.88%	34.37%	16.32%	14.41%	1.51%
Dividend Yield	5.49%	-	4.67%	-	-	-
Payout Ratio	-	-	-	-	55.92%	-
Buyback Yield / Dilution	0.07%	-	-	0.01%	-0.03%	-0.05%
Total Shareholder Return	5.56%	-	4.67%	0.01%	-0.03%	-0.05%

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