Nestlé 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	Feb '26 Feb 26, 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	2,457,234	1,552,021	693,574	871,922	871,922	1,233,769
Market Cap Growth	217.95%	123.77%	-20.46%	-	-29.33%	3.42%
Enterprise Value	2,898,106	2,049,755	1,345,210	1,040,234	870,244	1,188,885
Last Close Price	3100.00	1958.00	875.00	1100.00	1062.83	1446.16
PE Ratio	23.41	14.79	-	-	17.81	30.82
Forward PE	14.00	8.93	67.71	36.72	15.99	23.51
PS Ratio	2.03	1.29	0.72	1.59	1.95	3.51
PB Ratio	190.61	120.39	-7.51	-11.17	28.79	57.71
P/TBV Ratio	190.61	120.39	-	-	28.79	57.71
P/FCF Ratio	9.77	6.17	-	37.86	-	28.50
P/OCF Ratio	6.76	4.27	118.38	10.54	-	18.71
PEG Ratio	0.25	2.57	2.57	2.57	2.57	1.43
EV/Sales Ratio	2.40	1.70	1.40	1.90	1.95	3.38
EV/EBITDA Ratio	10.99	7.79	6.80	7.77	9.07	14.93
EV/EBIT Ratio	12.90	9.13	7.93	8.43	10.02	16.59
EV/FCF Ratio	11.53	8.15	-	45.17	-	27.46
Debt / Equity Ratio	36.95	36.95	-7.08	-5.16	5.13	3.62
Debt / EBITDA Ratio	1.81	1.81	3.29	2.98	1.61	0.97
Debt / FCF Ratio	1.90	1.90	-	17.48	-	1.79
Net Debt / Equity Ratio	34.20	34.20	-6.84	-3.01	1.24	-1.08
Net Debt / EBITDA Ratio	1.68	1.68	3.19	1.75	0.39	-0.29
Net Debt / FCF Ratio	1.75	1.75	-9.56	10.19	-1.20	-0.53
Asset Turnover	1.42	1.42	1.33	1.10	1.23	1.26
Inventory Turnover	4.35	4.35	4.97	3.75	3.95	3.96
Quick Ratio	0.15	0.15	0.08	0.63	0.59	0.54
Current Ratio	0.78	0.78	0.89	1.24	1.33	1.04
Return on Equity (ROE)	-	-	-	-	189.53%	158.01%
Return on Assets (ROA)	16.47%	16.47%	14.72%	15.47%	14.98%	16.10%
Return on Invested Capital (ROIC)	30.33%	28.47%	48.78%	109.84%	181.22%	946.40%
Return on Capital Employed (ROCE)	47.70%	47.70%	37.10%	42.40%	44.20%	62.50%
Earnings Yield	4.27%	6.76%	-23.73%	-9.12%	5.62%	3.25%
FCF Yield	10.23%	16.20%	-9.52%	2.64%	-3.60%	3.51%
Dividend Yield	-	-	-	-	5.79%	3.49%
Payout Ratio	4.44%	4.44%	-	-	28.65%	76.75%
Total Shareholder Return	-	-	-	-	5.79%	3.49%

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