Berner Industrier AB 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	Mar '26 Mar 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	144	149	46	45	31	51
Market Cap Growth	156.74%	226.79%	1.82%	44.94%	-39.94%	19.73%
Enterprise Value	152	159	57	60	47	67
Last Close Price	7.72	7.71	2.37	1.40	1.43	2.23
PE Ratio	24.75	25.66	17.15	12.65	15.95	27.73
PS Ratio	1.78	1.85	0.66	0.61	0.46	0.85
PB Ratio	5.68	5.89	2.52	2.48	1.93	3.37
P/TBV Ratio	61.32	63.57	73.17	-	-	-
P/FCF Ratio	19.40	20.11	6.19	7.27	19.48	41.90
P/OCF Ratio	18.80	19.49	6.03	7.04	15.50	28.19
EV/Sales Ratio	1.89	1.97	0.81	0.81	0.70	1.10
EV/EBITDA Ratio	14.32	19.53	13.04	10.58	13.37	26.02
EV/EBIT Ratio	20.16	20.95	14.44	11.61	15.11	30.63
EV/FCF Ratio	20.48	21.38	7.67	9.69	29.57	54.41
Debt / Equity Ratio	0.52	0.52	0.78	1.04	1.22	1.38
Debt / EBITDA Ratio	1.24	1.24	2.21	2.42	3.62	4.64
Debt / FCF Ratio	1.78	1.78	1.92	3.05	12.30	17.12
Net Debt / Equity Ratio	0.32	0.32	0.48	0.74	0.94	0.95
Net Debt / EBITDA Ratio	0.99	0.99	2.01	2.36	4.27	5.65
Net Debt / FCF Ratio	1.09	1.09	1.18	2.16	9.44	11.81
Asset Turnover	1.50	1.50	1.48	1.44	1.35	1.32
Inventory Turnover	7.03	7.03	7.07	6.49	6.20	6.06
Quick Ratio	0.87	0.87	0.68	0.61	0.57	0.52
Current Ratio	1.32	1.32	0.93	0.89	0.80	0.77
Return on Equity (ROE)	25.55%	25.55%	15.29%	20.98%	12.55%	12.52%
Return on Assets (ROA)	8.81%	8.81%	5.20%	6.30%	3.90%	2.96%
Return on Invested Capital (ROIC)	17.92%	18.78%	10.98%	13.05%	7.92%	6.16%
Return on Capital Employed (ROCE)	20.00%	20.00%	16.30%	21.20%	15.00%	10.40%
Earnings Yield	4.04%	3.90%	5.83%	7.91%	6.27%	3.61%
FCF Yield	5.16%	4.97%	16.15%	13.76%	5.13%	2.39%
Dividend Yield	0.07%	1.31%	2.89%	5.01%	3.34%	2.75%
Payout Ratio	24.69%	24.69%	45.80%	24.80%	57.80%	61.90%
Buyback Yield / Dilution	-1.65%	-1.65%	-	-	0.00%	-0.00%
Total Shareholder Return	-1.58%	-0.35%	2.89%	5.01%	3.35%	2.75%

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