Julius Berger Nigeria 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	Apr '26 Apr 6, 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	478,400	244,640	248,400	68,800	39,200	35,760
Market Cap Growth	136.74%	-1.51%	261.05%	75.51%	9.62%	26.83%
Enterprise Value	335,519	106,828	124,470	-22,903	59,679	94,987
Last Close Price	299.00	152.90	151.57	40.50	21.24	17.70
PE Ratio	16.00	7.93	16.02	5.48	4.95	4.29
Forward PE	-	4.04	4.04	4.04	4.04	3.48
PS Ratio	0.63	0.32	0.44	0.16	0.09	0.11
PB Ratio	1.66	0.80	0.72	0.65	0.69	0.67
P/TBV Ratio	1.87	0.95	0.81	0.84	0.89	0.89
P/FCF Ratio	30.15	48.75	-	0.91	2.06	1.08
P/OCF Ratio	14.40	19.42	-	0.85	0.93	0.53
EV/Sales Ratio	0.44	0.14	0.22	-	0.14	0.28
EV/EBITDA Ratio	7.42	-	192.11	-	1.74	3.10
EV/EBIT Ratio	11.22	-	-	-	2.62	4.19
EV/FCF Ratio	21.14	21.29	-	-	3.13	2.87
Debt / Equity Ratio	0.16	0.16	0.12	0.29	0.33	0.75
Debt / EBITDA Ratio	15.87	15.87	8.08	1.25	0.52	1.20
Debt / FCF Ratio	9.72	9.72	-	0.40	0.98	1.21
Net Debt / Equity Ratio	-0.47	-0.47	-0.35	-1.23	-0.61	-0.40
Net Debt / EBITDA Ratio	50.24	50.24	-185.55	-6.01	-1.01	-0.69
Net Debt / FCF Ratio	-28.82	-28.82	2.24	-1.73	-1.82	-0.64
Asset Turnover	0.72	0.72	0.66	0.74	0.90	0.84
Inventory Turnover	6.90	6.90	6.39	7.15	9.20	10.30
Quick Ratio	3.26	3.26	3.55	3.16	2.65	2.59
Current Ratio	3.83	3.83	4.30	3.78	3.21	2.99
Return on Equity (ROE)	9.56%	9.56%	6.86%	15.35%	14.37%	17.02%
Return on Assets (ROA)	-0.74%	-0.74%	-0.66%	1.20%	2.89%	3.52%
Return on Invested Capital (ROIC)	-4.65%	-4.38%	-4.67%	-	42.64%	34.71%
Return on Capital Employed (ROCE)	-1.30%	-1.30%	-1.00%	2.00%	5.30%	5.90%
Earnings Yield	6.25%	12.61%	6.24%	18.25%	20.19%	23.33%
FCF Yield	3.32%	2.05%	-21.57%	109.51%	48.61%	92.48%
Dividend Yield	1.09%	-	2.14%	7.41%	11.77%	14.12%
Payout Ratio	17.80%	17.26%	31.23%	31.87%	50.54%	7.59%
Buyback Yield / Dilution	-	0.00%	-	-	-	1.00%
Total Shareholder Return	1.09%	-	2.14%	7.41%	11.77%	15.12%

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