Beta Glass Ratios and Metrics

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

Millions NGN. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 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	341,981	221,988	38,938	35,638	23,759	26,474
Market Cap Growth	470.86%	470.11%	9.26%	50.00%	-10.26%	-4.42%
Enterprise Value	366,562	248,210	58,019	30,004	15,941	17,200
Last Close Price	570.00	370.00	64.07	57.26	37.06	40.56
PE Ratio	11.00	6.68	2.86	5.53	5.07	4.85
PS Ratio	2.35	1.49	0.33	0.57	0.44	0.72
PB Ratio	3.28	2.31	0.60	0.69	0.51	0.63
P/TBV Ratio	3.28	2.31	0.60	0.69	0.51	0.63
P/FCF Ratio	85.35	55.70	3.98	9.42	-	7.11
P/OCF Ratio	8.25	4.99	2.22	2.07	13.29	3.58
EV/Sales Ratio	2.52	1.66	0.49	0.48	0.29	0.47
EV/EBITDA Ratio	6.76	4.49	2.01	2.56	1.37	1.57
EV/EBIT Ratio	8.15	5.25	2.48	3.91	2.12	2.23
EV/FCF Ratio	91.49	62.28	5.93	7.93	-	4.62
Debt / Equity Ratio	0.36	0.42	0.42	0.47	0.21	0.12
Debt / EBITDA Ratio	0.69	0.73	0.93	2.07	0.81	0.43
Debt / FCF Ratio	9.37	10.14	2.75	6.51	-	1.30
Net Debt / Equity Ratio	0.24	0.22	0.25	-0.04	-0.13	-0.26
Net Debt / EBITDA Ratio	0.45	0.37	0.56	-0.18	-0.53	-1.01
Net Debt / FCF Ratio	6.14	5.19	1.64	-0.57	1.49	-2.97
Asset Turnover	0.88	0.94	0.98	0.69	0.78	0.63
Inventory Turnover	4.27	4.20	4.28	3.71	4.67	3.34
Quick Ratio	2.46	1.16	0.56	0.79	1.31	1.57
Current Ratio	3.09	2.84	1.51	1.43	1.97	2.33
Return on Equity (ROE)	34.77%	41.28%	23.33%	13.11%	10.60%	13.76%
Return on Assets (ROA)	16.96%	18.56%	12.15%	5.25%	6.77%	8.23%
Return on Invested Capital (ROIC)	24.12%	31.42%	24.55%	11.64%	14.19%	18.60%
Return on Capital Employed (ROCE)	30.00%	32.90%	33.80%	13.70%	15.10%	16.90%
Earnings Yield	9.09%	14.98%	35.00%	18.08%	19.72%	20.62%
FCF Yield	1.17%	1.80%	25.12%	10.62%	-17.56%	14.07%
Dividend Yield	1.26%	1.95%	4.60%	2.44%	3.16%	2.26%
Payout Ratio	5.27%	4.93%	6.16%	10.90%	11.74%	9.53%
Buyback Yield / Dilution	-0.00%	-	-	-	-	0.00%
Total Shareholder Return	1.26%	1.95%	4.60%	2.44%	3.16%	2.26%

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