International 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 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	2,145,718	2,356,082	934,018	128,938	126,252	132,967
Market Cap Growth	59.38%	152.25%	624.39%	2.13%	-5.05%	-16.81%
Enterprise Value	2,037,004	2,301,617	780,180	381,179	201,038	176,395
Last Close Price	12.75	14.00	5.55	3.92	3.83	4.04
PE Ratio	52.14	46.28	-	-	-	-
Forward PE	19.82	18.39	-	-	216.59	-
PS Ratio	3.44	3.81	1.91	0.50	0.58	0.73
PB Ratio	4.13	4.71	2.08	1.12	1.08	0.98
P/TBV Ratio	4.19	4.79	2.12	1.17	1.11	0.99
P/FCF Ratio	29.98	83.60	12.09	3.93	-	5.52
P/OCF Ratio	11.93	16.91	6.27	1.64	2.96	2.56
PEG Ratio	0.89	0.60	0.60	0.60	0.60	0.60
EV/Sales Ratio	3.26	3.72	1.60	1.46	0.92	0.97
EV/EBITDA Ratio	12.71	16.56	12.66	13.18	6.88	6.45
EV/EBIT Ratio	22.12	27.14	34.79	-	-	-
EV/FCF Ratio	28.46	81.67	10.10	11.62	-	7.32
Debt / Equity Ratio	0.10	0.09	0.07	3.42	1.79	1.37
Debt / EBITDA Ratio	0.33	0.31	0.46	10.65	6.00	5.96
Debt / FCF Ratio	0.74	1.63	0.42	12.03	-	7.67
Net Debt / Equity Ratio	-0.21	-0.22	-0.24	2.35	0.81	0.39
Net Debt / EBITDA Ratio	-0.72	-0.79	-1.74	9.37	3.26	1.91
Net Debt / FCF Ratio	-1.52	-3.88	-1.39	8.26	-5.99	2.17
Asset Turnover	0.82	0.84	0.67	0.43	0.46	0.43
Inventory Turnover	3.69	4.37	5.18	4.62	5.87	7.40
Quick Ratio	1.18	0.84	0.58	0.23	0.60	0.49
Current Ratio	1.60	1.61	1.32	0.65	0.86	0.58
Return on Equity (ROE)	8.25%	10.73%	-40.27%	-60.18%	-17.12%	-12.30%
Return on Assets (ROA)	7.54%	7.22%	1.93%	-0.31%	-0.95%	-1.11%
Return on Invested Capital (ROIC)	10.04%	13.26%	6.16%	-1.01%	-3.61%	-3.69%
Return on Capital Employed (ROCE)	16.60%	15.60%	4.80%	-2.30%	-2.60%	-5.20%
Earnings Yield	1.92%	2.16%	-12.16%	-54.31%	-17.13%	-13.28%
FCF Yield	3.34%	1.20%	8.27%	25.44%	-12.61%	18.11%
Buyback Yield / Dilution	-26.60%	-72.47%	-263.25%	-	-	-1.79%
Total Shareholder Return	-26.60%	-72.47%	-263.25%	-	-	-1.79%

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