Eterna 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	Mar '26 Mar 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	45,645	37,168	31,691	18,062	8,725	6,586
Market Cap Growth	-28.13%	17.28%	75.45%	107.02%	32.48%	-0.98%
Enterprise Value	110,415	73,546	67,738	52,589	13,881	26,938
Last Close Price	35.00	28.50	20.34	11.59	5.45	4.12
PE Ratio	20.00	16.28	23.50	-	8.62	-
PS Ratio	0.15	0.12	0.10	0.10	0.08	0.08
PB Ratio	6.40	5.21	6.53	5.16	0.66	0.54
P/TBV Ratio	6.40	5.21	6.53	5.19	0.67	0.55
P/FCF Ratio	-	-	2.67	-	10.06	-
P/OCF Ratio	-	-	2.01	-	5.29	-
EV/Sales Ratio	0.36	0.24	0.22	0.29	0.12	0.33
EV/EBITDA Ratio	10.33	7.11	2.34	5.98	3.72	33.90
EV/EBIT Ratio	12.06	8.03	2.43	6.67	4.78	1050.27
EV/FCF Ratio	-9.03	-	5.71	-	16.00	-
Debt / Equity Ratio	9.74	9.74	11.00	12.35	2.04	1.76
Debt / EBITDA Ratio	6.50	6.50	1.82	4.69	6.50	17.90
Debt / FCF Ratio	-	-	4.50	-	30.94	-
Net Debt / Equity Ratio	9.08	9.08	9.78	10.38	1.19	1.22
Net Debt / EBITDA Ratio	6.26	6.26	1.64	4.13	4.20	18.67
Net Debt / FCF Ratio	-5.30	-5.30	4.00	-7.73	18.07	-7.58
Asset Turnover	3.76	3.76	4.94	3.22	2.32	2.01
Inventory Turnover	7.05	7.05	10.81	8.71	9.31	8.27
Quick Ratio	0.17	0.17	0.28	0.23	0.47	0.41
Current Ratio	1.03	1.03	0.98	0.77	1.00	0.98
Return on Equity (ROE)	38.10%	38.10%	32.29%	-113.43%	8.02%	-8.64%
Return on Assets (ROA)	7.11%	7.11%	27.47%	8.66%	3.62%	0.04%
Return on Invested Capital (ROIC)	5.37%	4.91%	18.24%	22.98%	5.03%	0.10%
Return on Capital Employed (ROCE)	48.50%	48.50%	165.90%	212.40%	19.80%	0.20%
Earnings Yield	5.00%	6.14%	4.26%	-52.23%	11.60%	-16.70%
FCF Yield	-26.79%	-32.90%	37.42%	-26.00%	9.94%	-29.73%
Dividend Yield	-	-	-	-	2.75%	-
Total Shareholder Return	-	-	-	-	2.75%	-

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