Cornerstone Insurance 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	Aug '26 Aug 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	91,096	107,511	64,940	25,254	10,823	8,304
Market Cap Growth	-34.84%	65.56%	157.14%	133.33%	30.33%	-22.01%
Enterprise Value	78,105	84,883	39,457	8,811	225	-4,781
PE Ratio	7.64	8.80	2.54	1.84	166512.08	2.37
PS Ratio	1.34	1.73	1.53	0.87	0.49	0.71
PB Ratio	1.12	1.48	1.07	0.75	0.59	0.41
P/FCF Ratio	11.23	16.19	63.84	6.62	5.54	17.88
P/OCF Ratio	10.44	14.05	46.35	5.72	4.87	11.11
EV/Sales Ratio	1.15	1.36	0.93	0.30	0.01	-
EV/EBITDA Ratio	4.75	5.55	-	-	-	-
EV/EBIT Ratio	4.92	5.73	-	-	-	-
EV/FCF Ratio	9.63	12.78	38.79	2.31	0.12	-
Net Debt / Equity Ratio	-0.17	-0.33	-0.40	-0.57	-0.60	-0.70
Net Debt / EBITDA Ratio	-0.84	-1.58	12.73	6.75	92.59	-5.88
Net Debt / FCF Ratio	-1.71	-3.64	-23.65	-5.04	-5.57	-31.00
Quick Ratio	4.17	2.61	1.53	1.49	4.89	1.12
Current Ratio	4.90	3.25	1.96	2.02	6.99	1.57
Asset Turnover	0.48	0.48	0.42	0.44	0.45	0.25
Return on Equity (ROE)	15.67%	18.55%	54.85%	53.06%	0.08%	18.51%
Return on Assets (ROA)	6.94%	7.05%	-1.39%	-2.94%	-0.41%	3.00%
Return on Invested Capital (ROIC)	20.16%	22.21%	-4.33%	-9.64%	-0.07%	11.07%
Earnings Yield	13.09%	11.37%	39.40%	54.25%	0.00%	42.28%
FCF Yield	8.91%	6.18%	1.57%	15.11%	18.04%	5.59%
Dividend Yield	5.60%	4.94%	8.39%	13.84%	12.98%	15.21%
Payout Ratio	41.14%	40.13%	11.36%	-	1397415.39%	-
Buyback Yield / Dilution	-	-	-	-	-	0.10%
Total Shareholder Return	5.60%	4.94%	8.39%	13.84%	12.98%	15.30%