C & I Leasing 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 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	19,461	20,198	11,116	4,377	2,501	3,283
Market Cap Growth	69.23%	81.70%	153.95%	75.00%	-23.81%	-19.23%
Enterprise Value	87,687	79,355	53,157	39,163	37,707	39,621
Last Close Price	6.60	6.85	3.72	3.26	1.86	2.44
PE Ratio	7.82	8.00	9.77	21.41	5.19	-
PS Ratio	0.35	0.38	0.31	0.21	0.15	0.19
PB Ratio	0.39	0.44	0.23	0.17	0.15	0.24
P/TBV Ratio	0.41	0.46	0.24	0.17	0.16	0.25
P/FCF Ratio	-	-	0.87	0.61	0.63	4.25
P/OCF Ratio	9.65	2.14	0.66	0.40	0.38	3.90
EV/Sales Ratio	1.60	1.48	1.46	1.90	2.20	2.29
EV/EBITDA Ratio	3.95	3.72	3.87	3.85	4.63	8.03
EV/EBIT Ratio	4.02	3.79	4.01	7.03	7.44	8.31
EV/FCF Ratio	-10.03	-	4.18	5.42	9.52	51.24
Debt / Equity Ratio	1.41	1.44	1.00	1.47	2.12	2.59
Debt / EBITDA Ratio	3.16	3.07	3.49	3.82	4.35	7.28
Debt / FCF Ratio	-	-	3.77	5.38	8.94	46.46
Net Debt / Equity Ratio	1.34	1.36	0.91	1.39	2.05	2.36
Net Debt / EBITDA Ratio	2.98	2.91	3.18	3.61	4.21	6.63
Net Debt / FCF Ratio	-7.57	-50.32	3.43	5.08	8.65	42.34
Asset Turnover	0.39	0.43	0.37	0.30	0.30	0.30
Inventory Turnover	2.78	3.42	2.85	2.15	2.19	2.55
Quick Ratio	0.92	0.72	0.83	0.41	0.44	0.79
Current Ratio	1.17	1.02	1.07	0.72	0.83	1.27
Return on Equity (ROE)	6.31%	6.28%	4.30%	1.27%	3.78%	0.23%
Return on Assets (ROA)	9.69%	10.41%	8.49%	5.10%	5.47%	5.23%
Return on Invested Capital (ROIC)	15.43%	16.43%	10.22%	1.73%	5.91%	0.58%
Return on Capital Employed (ROCE)	24.00%	24.90%	16.40%	13.00%	16.00%	11.90%
Earnings Yield	12.79%	12.50%	10.23%	4.67%	19.26%	-0.74%
FCF Yield	-44.94%	-6.11%	114.54%	165.15%	158.31%	23.55%
Dividend Yield	1.52%	-	2.69%	0.92%	-	-
Payout Ratio	11.84%	11.68%	7.78%	-	-	-
Buyback Yield / Dilution	-198.14%	-198.14%	66.46%	-	-126.34%	55.82%
Total Shareholder Return	-196.62%	-198.14%	69.15%	0.92%	-126.34%	55.82%

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