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	Feb '26 Feb 10, 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	167	149	46	45	31	51
Market Cap Growth	276.87%	226.79%	1.82%	44.94%	-39.94%	19.73%
Enterprise Value	175	159	57	60	47	67
Last Close Price	9.00	7.71	2.37	1.40	1.43	2.23
PE Ratio	28.71	25.66	17.15	12.65	15.95	27.73
PS Ratio	2.07	1.85	0.66	0.61	0.46	0.85
PB Ratio	6.60	5.89	2.52	2.48	1.93	3.37
P/TBV Ratio	71.14	63.57	73.17	-	-	-
P/FCF Ratio	22.50	20.11	6.19	7.27	19.48	41.90
P/OCF Ratio	21.82	19.49	6.03	7.04	15.50	28.19
EV/Sales Ratio	2.13	1.97	0.81	0.81	0.70	1.10
EV/EBITDA Ratio	16.12	19.53	13.04	10.58	13.37	26.02
EV/EBIT Ratio	22.69	20.95	14.44	11.61	15.11	30.63
EV/FCF Ratio	23.61	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	3.48%	3.90%	5.83%	7.91%	6.27%	3.61%
FCF Yield	4.44%	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.