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	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	504,000	244,640	248,400	68,800	39,200	35,760
Market Cap Growth	129.93%	-1.51%	261.05%	75.51%	9.62%	26.83%
Enterprise Value	398,854	106,828	124,470	-22,903	59,679	94,987
Last Close Price	315.00	152.90	151.57	40.50	21.24	17.70
PE Ratio	17.53	8.18	16.28	5.48	4.95	4.29
Forward PE	-	4.04	4.04	4.04	4.04	3.48
PS Ratio	0.67	0.32	0.44	0.16	0.09	0.11
PB Ratio	1.76	0.85	0.72	0.65	0.69	0.67
P/TBV Ratio	1.98	0.96	0.81	0.84	0.89	0.89
P/FCF Ratio	14.39	15.42	-	0.91	2.06	1.08
P/OCF Ratio	8.00	7.36	-	0.85	0.93	0.53
EV/Sales Ratio	0.53	0.14	0.22	-	0.14	0.28
EV/EBITDA Ratio	53.07	-	-	-	1.74	3.10
EV/EBIT Ratio	-	-	-	-	2.62	4.19
EV/FCF Ratio	11.39	6.73	-	-	3.13	2.87
Debt / Equity Ratio	0.16	0.17	0.12	0.29	0.33	0.75
Debt / EBITDA Ratio	6.26	9.80	9.82	1.25	0.52	1.20
Debt / FCF Ratio	1.35	3.07	-	0.40	0.98	1.21
Net Debt / Equity Ratio	-0.37	-0.50	-0.35	-1.23	-0.61	-0.40
Net Debt / EBITDA Ratio	-53.07	182.58	440.86	-6.01	-1.01	-0.69
Net Debt / FCF Ratio	-3.02	-9.04	2.24	-1.73	-1.82	-0.64
Asset Turnover	0.71	0.72	0.66	0.74	0.90	0.84
Inventory Turnover	6.50	6.89	6.39	7.15	9.20	10.30
Quick Ratio	2.63	3.26	3.55	3.16	2.65	2.59
Current Ratio	3.11	3.84	4.30	3.78	3.21	2.99
Return on Equity (ROE)	9.06%	9.52%	6.86%	15.35%	14.37%	17.02%
Return on Assets (ROA)	-0.46%	-0.63%	-0.72%	1.20%	2.89%	3.52%
Return on Invested Capital (ROIC)	-3.13%	-4.22%	-5.15%	-	42.64%	34.71%
Return on Capital Employed (ROCE)	-0.90%	-1.20%	-1.10%	2.00%	5.30%	5.90%
Earnings Yield	5.71%	12.22%	6.14%	18.25%	20.19%	23.33%
FCF Yield	6.95%	6.49%	-21.57%	109.51%	48.61%	92.48%
Dividend Yield	1.35%	2.78%	2.14%	7.41%	11.77%	14.12%
Payout Ratio	18.44%	17.80%	31.74%	31.87%	50.54%	7.59%
Buyback Yield / Dilution	-0.02%	-	-	-	-	1.00%
Total Shareholder Return	1.33%	2.78%	2.14%	7.41%	11.77%	15.12%

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