Benefit Systems Ratios and Metrics

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 10, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	2,694	1,655	1,142	414	342	454
Market Cap Growth	56.89%	44.90%	176.12%	21.08%	-24.75%	-5.76%
Enterprise Value	3,159	1,825	1,287	583	488	636
Last Close Price	811.74	549.87	-	143.42	138.56	198.06
PE Ratio	25.04	19.05	13.01	15.80	-	-
PS Ratio	3.18	2.52	2.06	1.14	1.95	2.24
PB Ratio	5.88	7.38	5.73	3.01	3.10	4.43
P/TBV Ratio	-	25.10	15.31	11.91	19.57	18.50
P/FCF Ratio	23.98	12.13	8.00	6.00	9.15	12.22
P/OCF Ratio	12.82	8.90	6.89	4.96	7.76	10.42
EV/Sales Ratio	3.69	2.78	2.32	1.61	2.79	3.14
EV/EBITDA Ratio	13.96	12.84	10.09	10.13	73.70	52.00
EV/EBIT Ratio	21.61	15.01	11.73	14.47	-	-
EV/FCF Ratio	28.11	13.37	9.01	8.46	13.08	17.12
Debt / Equity Ratio	1.33	1.25	1.13	1.43	1.93	2.28
Debt / EBITDA Ratio	2.71	1.54	1.39	2.34	6.98	6.18
Debt / FCF Ratio	5.40	2.05	1.57	2.86	5.69	6.30
Net Debt / Equity Ratio	1.00	0.98	0.69	1.13	1.51	1.85
Net Debt / EBITDA Ratio	2.67	1.55	1.08	2.70	25.04	15.53
Net Debt / FCF Ratio	4.08	1.62	0.96	2.26	4.44	5.11
Asset Turnover	0.88	1.09	1.10	0.87	0.45	0.50
Inventory Turnover	237.41	240.09	250.31	257.75	186.95	171.38
Quick Ratio	0.85	0.55	0.82	0.71	0.62	0.66
Current Ratio	0.88	0.65	0.86	0.76	0.66	0.77
Return on Equity (ROE)	32.38%	42.13%	51.62%	20.96%	-4.24%	-17.27%
Return on Assets (ROA)	9.39%	12.64%	13.64%	6.02%	-1.28%	-0.25%
Return on Invested Capital (ROIC)	12.59%	23.89%	27.32%	10.97%	-2.88%	-0.52%
Return on Capital Employed (ROCE)	14.10%	26.20%	27.60%	13.10%	-2.90%	-0.60%
Earnings Yield	3.99%	5.25%	7.69%	6.33%	-1.35%	-4.32%
FCF Yield	4.17%	8.24%	12.50%	16.68%	10.92%	8.19%
Dividend Yield	-	-	-	5.42%	-	-
Payout Ratio	37.95%	88.82%	27.47%	-	-	-
Buyback Yield / Dilution	-4.98%	-1.21%	-0.36%	-3.41%	-3.30%	2.40%
Total Shareholder Return	-4.98%	-1.21%	-0.36%	2.01%	-3.30%	2.40%

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