Champion Breweries 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 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	134,220	125,272	34,092	32,492	43,062	18,399
Market Cap Growth	270.37%	267.45%	4.92%	-24.55%	134.04%	173.26%
Enterprise Value	145,951	134,424	32,847	31,898	41,109	16,677
Last Close Price	15.00	14.00	3.76	3.59	4.75	2.03
PE Ratio	74.99	69.99	41.73	87.68	30.59	17.14
PS Ratio	4.50	4.20	1.63	2.78	3.85	2.14
PB Ratio	10.26	9.58	2.83	2.90	3.95	1.93
P/TBV Ratio	10.26	9.58	2.83	2.90	3.95	1.93
P/FCF Ratio	117.40	109.57	7.84	-	-	9.55
P/OCF Ratio	15.92	14.86	6.58	5.58	19.88	4.89
EV/Sales Ratio	4.90	4.51	1.57	2.73	3.67	1.94
EV/EBITDA Ratio	19.71	18.61	7.54	13.27	11.24	5.58
EV/EBIT Ratio	30.26	27.87	14.29	66.33	18.88	9.13
EV/FCF Ratio	127.66	117.58	7.55	-	-	8.66
Debt / Equity Ratio	4.52	4.52	0.02	0.14	0.05	0.06
Debt / EBITDA Ratio	7.98	7.98	0.05	0.63	0.14	0.18
Debt / FCF Ratio	51.68	51.68	0.05	-	-	0.28
Net Debt / Equity Ratio	0.90	0.90	-0.34	-0.08	-0.15	-0.24
Net Debt / EBITDA Ratio	1.62	1.62	-0.94	-0.35	-0.45	-0.78
Net Debt / FCF Ratio	10.26	10.26	-0.94	1.11	2.30	-1.21
Asset Turnover	0.57	0.57	1.00	0.65	0.77	0.69
Inventory Turnover	4.18	4.18	4.85	3.72	4.56	5.79
Quick Ratio	1.21	1.21	0.48	0.36	0.77	0.96
Current Ratio	1.34	1.34	0.80	0.65	1.60	1.31
Return on Equity (ROE)	14.24%	14.24%	7.03%	3.35%	13.75%	12.20%
Return on Assets (ROA)	5.82%	5.82%	6.86%	1.67%	9.40%	9.19%
Return on Invested Capital (ROIC)	13.70%	19.88%	16.12%	4.08%	16.54%	14.39%
Return on Capital Employed (ROCE)	11.20%	11.20%	19.00%	3.80%	17.40%	17.60%
Earnings Yield	1.33%	1.43%	2.40%	1.14%	3.27%	5.83%
FCF Yield	0.85%	0.91%	12.76%	-2.37%	-1.68%	10.47%
Dividend Yield	0.47%	0.50%	1.59%	-	-	-
Payout Ratio	30.00%	30.00%	-	-	-	-
Total Shareholder Return	0.47%	0.50%	1.59%	-	-	-

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