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	May '26 May 4, 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	161,361	125,272	34,092	32,492	43,062	18,399
Market Cap Growth	356.54%	267.45%	4.92%	-24.55%	134.04%	173.26%
Enterprise Value	210,858	134,424	32,847	31,898	41,109	16,677
Last Close Price	14.25	14.00	3.76	3.59	4.75	2.03
PE Ratio	109.79	69.99	41.73	87.68	30.59	17.14
PS Ratio	4.52	4.20	1.63	2.78	3.85	2.14
PB Ratio	2.36	9.58	2.83	2.90	3.95	1.93
P/TBV Ratio	3.31	9.58	2.83	2.90	3.95	1.93
P/FCF Ratio	2587.87	109.57	7.84	-	-	9.55
P/OCF Ratio	20.94	14.86	6.58	5.58	19.88	4.89
EV/Sales Ratio	5.91	4.51	1.57	2.73	3.67	1.94
EV/EBITDA Ratio	24.56	18.61	7.54	13.27	11.24	5.58
EV/EBIT Ratio	35.92	27.87	14.29	66.33	18.88	9.13
EV/FCF Ratio	3381.67	117.58	7.55	-	-	8.66
Debt / Equity Ratio	0.72	4.52	0.02	0.14	0.05	0.06
Debt / EBITDA Ratio	5.74	7.98	0.05	0.63	0.14	0.18
Debt / FCF Ratio	789.64	51.68	0.05	-	-	0.28
Net Debt / Equity Ratio	0.49	0.90	-0.34	-0.08	-0.15	-0.24
Net Debt / EBITDA Ratio	3.93	1.62	-0.94	-0.35	-0.45	-0.78
Net Debt / FCF Ratio	531.94	10.26	-0.94	1.11	2.30	-1.21
Asset Turnover	0.45	0.57	1.00	0.65	0.77	0.69
Inventory Turnover	4.41	4.18	4.85	3.72	4.56	5.79
Quick Ratio	0.70	1.21	0.48	0.36	0.77	0.96
Current Ratio	0.86	1.34	0.80	0.65	1.60	1.31
Return on Equity (ROE)	4.15%	14.24%	7.03%	3.35%	13.75%	12.20%
Return on Assets (ROA)	4.66%	5.82%	6.86%	1.67%	9.40%	9.19%
Return on Invested Capital (ROIC)	8.96%	19.88%	16.12%	4.08%	16.54%	14.39%
Return on Capital Employed (ROCE)	5.90%	11.20%	19.00%	3.80%	17.40%	17.60%
Earnings Yield	0.91%	1.43%	2.40%	1.14%	3.27%	5.83%
FCF Yield	0.04%	0.91%	12.76%	-2.37%	-1.68%	10.47%
Dividend Yield	0.49%	0.50%	1.59%	-	-	-
Payout Ratio	36.53%	30.00%	-	-	-	-
Buyback Yield / Dilution	-29.85%	-	0.00%	-	0.00%	-
Total Shareholder Return	-29.31%	0.50%	1.59%	-	-	-

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