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	Apr '26 Apr 21, 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	299,083	221,988	38,938	35,638	23,759	26,474
Market Cap Growth	399.25%	470.11%	9.26%	50.00%	-10.26%	-4.42%
Enterprise Value	319,762	248,210	58,019	30,004	15,941	17,200
Last Close Price	498.50	370.00	64.07	57.26	37.06	40.56
PE Ratio	9.00	6.68	2.86	5.53	5.07	4.85
PS Ratio	2.01	1.49	0.33	0.57	0.44	0.72
PB Ratio	3.11	2.31	0.60	0.69	0.51	0.63
P/TBV Ratio	3.11	2.31	0.60	0.69	0.51	0.63
P/FCF Ratio	75.05	55.70	3.98	9.42	-	7.11
P/OCF Ratio	6.72	4.99	2.22	2.07	13.29	3.58
EV/Sales Ratio	2.14	1.66	0.49	0.48	0.29	0.47
EV/EBITDA Ratio	5.77	4.49	2.01	2.56	1.37	1.57
EV/EBIT Ratio	6.77	5.25	2.48	3.91	2.12	2.23
EV/FCF Ratio	80.24	62.28	5.93	7.93	-	4.62
Debt / Equity Ratio	0.42	0.42	0.42	0.47	0.21	0.12
Debt / EBITDA Ratio	0.73	0.73	0.93	2.07	0.81	0.43
Debt / FCF Ratio	10.14	10.14	2.75	6.51	-	1.30
Net Debt / Equity Ratio	0.22	0.22	0.25	-0.04	-0.13	-0.26
Net Debt / EBITDA Ratio	0.37	0.37	0.56	-0.18	-0.53	-1.01
Net Debt / FCF Ratio	5.19	5.19	1.64	-0.57	1.49	-2.97
Asset Turnover	0.94	0.94	0.98	0.69	0.78	0.63
Inventory Turnover	4.20	4.20	4.28	3.71	4.67	3.34
Quick Ratio	1.16	1.16	0.56	0.79	1.31	1.57
Current Ratio	2.84	2.84	1.51	1.43	1.97	2.33
Return on Equity (ROE)	41.28%	41.28%	23.33%	13.11%	10.60%	13.76%
Return on Assets (ROA)	18.56%	18.56%	12.15%	5.25%	6.77%	8.23%
Return on Invested Capital (ROIC)	26.63%	31.42%	24.55%	11.64%	14.19%	18.60%
Return on Capital Employed (ROCE)	32.90%	32.90%	33.80%	13.70%	15.10%	16.90%
Earnings Yield	11.12%	14.98%	35.00%	18.08%	19.72%	20.62%
FCF Yield	1.33%	1.80%	25.12%	10.62%	-17.56%	14.07%
Dividend Yield	1.44%	1.95%	4.60%	2.44%	3.16%	2.26%
Payout Ratio	4.93%	4.93%	6.16%	10.90%	11.74%	9.53%
Total Shareholder Return	1.44%	1.95%	4.60%	2.44%	3.16%	2.26%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.