Sipef NV Ratios and Metrics

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 12, 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	795	738	488	478	543	498
Market Cap Growth	66.02%	51.07%	2.13%	-11.96%	9.11%	23.47%
Enterprise Value	810	753	528	501	584	608
Last Close Price	75.96	70.31	45.95	43.89	48.07	43.18
PE Ratio	11.05	7.92	9.29	8.38	6.05	7.19
PS Ratio	2.22	1.74	1.38	1.37	1.24	1.62
PB Ratio	1.12	0.95	0.65	0.69	0.77	0.88
P/TBV Ratio	1.31	1.11	0.77	0.81	0.92	1.08
P/FCF Ratio	17.10	7.48	13.23	38.92	7.61	7.36
P/OCF Ratio	7.29	4.47	4.60	4.97	3.96	4.21
EV/Sales Ratio	2.22	1.78	1.49	1.44	1.34	1.98
EV/EBITDA Ratio	5.61	4.19	4.17	3.96	3.14	4.63
EV/EBIT Ratio	7.67	5.40	6.41	5.86	3.98	6.36
EV/FCF Ratio	17.43	7.63	14.30	40.80	8.19	8.99
Debt / Equity Ratio	0.00	0.00	0.04	0.05	0.05	0.09
Debt / EBITDA Ratio	0.01	0.01	0.24	0.27	0.20	0.39
Debt / FCF Ratio	0.02	0.02	0.82	2.75	0.51	0.76
Net Debt / Equity Ratio	-0.09	-0.09	0.02	0.04	0	0.06
Net Debt / EBITDA Ratio	-0.38	-0.38	0.11	0.20	0.00	0.28
Net Debt / FCF Ratio	-0.69	-0.69	0.39	2.01	0.00	0.54
Asset Turnover	0.49	0.49	0.40	0.41	0.51	0.43
Inventory Turnover	6.77	6.77	6.14	6.13	6.36	6.42
Quick Ratio	1.91	1.91	1.00	0.87	1.13	0.92
Current Ratio	2.74	2.74	1.63	1.53	1.76	1.57
Return on Equity (ROE)	13.36%	13.36%	7.70%	8.78%	13.91%	13.81%
Return on Assets (ROA)	10.06%	10.06%	5.86%	6.36%	10.77%	8.36%
Return on Invested Capital (ROIC)	13.80%	13.78%	8.05%	8.75%	13.89%	11.59%
Return on Capital Employed (ROCE)	16.70%	16.70%	10.20%	11.30%	18.80%	14.70%
Earnings Yield	9.05%	12.63%	10.77%	11.94%	16.52%	13.90%
FCF Yield	5.85%	13.38%	7.56%	2.57%	13.14%	13.59%
Dividend Yield	1.43%	-	3.60%	3.95%	5.54%	3.89%
Payout Ratio	22.77%	18.24%	34.08%	46.42%	20.60%	4.74%
Buyback Yield / Dilution	0.07%	-0.21%	0.02%	0.25%	-0.20%	-0.02%
Total Shareholder Return	1.50%	-0.21%	3.62%	4.20%	5.34%	3.87%

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