Borregaard ASA Ratios and Metrics

Market cap in millions NOK. Fiscal year is January - December.

Millions NOK. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 23, 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	17,573	19,886	18,158	17,064	15,138	22,108
Market Cap Growth	-10.40%	9.51%	6.41%	12.72%	-31.53%	56.51%
Enterprise Value	19,688	21,988	20,272	19,000	17,214	23,680
Last Close Price	176.20	199.40	177.88	163.93	142.68	202.72
PE Ratio	28.34	32.07	22.06	19.61	16.97	31.95
Forward PE	17.67	20.28	16.22	18.58	16.81	28.01
PS Ratio	2.28	2.58	2.38	2.39	2.20	3.81
PB Ratio	2.99	3.38	3.57	3.49	3.41	5.13
P/TBV Ratio	3.04	3.44	3.67	3.58	3.51	5.35
P/FCF Ratio	31.21	35.32	48.42	18.71	54.85	24.73
P/OCF Ratio	12.96	14.67	17.00	10.92	20.60	15.45
EV/Sales Ratio	2.55	2.85	2.66	2.66	2.50	4.08
EV/EBITDA Ratio	12.31	11.71	11.66	11.31	11.01	18.29
EV/EBIT Ratio	19.53	17.08	15.44	14.72	14.42	24.87
EV/FCF Ratio	34.97	39.06	54.06	20.83	62.37	26.49
Debt / Equity Ratio	0.37	0.37	0.46	0.46	0.47	0.36
Debt / EBITDA Ratio	1.16	1.16	1.25	1.28	1.27	1.14
Debt / FCF Ratio	3.87	3.87	6.20	2.48	7.51	1.73
Net Debt / Equity Ratio	0.36	0.36	0.44	0.37	0.41	0.33
Net Debt / EBITDA Ratio	1.11	1.11	1.29	1.07	1.18	1.10
Net Debt / FCF Ratio	3.71	3.71	5.98	1.97	6.66	1.59
Asset Turnover	0.80	0.80	0.82	0.83	0.90	0.82
Inventory Turnover	3.87	3.87	1.86	1.85	2.51	2.56
Quick Ratio	0.96	0.96	0.65	0.78	0.64	0.73
Current Ratio	1.86	1.86	1.62	1.73	1.46	1.58
Return on Equity (ROE)	10.94%	10.94%	16.61%	18.33%	19.45%	16.33%
Return on Assets (ROA)	8.36%	8.36%	8.78%	9.37%	9.77%	8.40%
Return on Invested Capital (ROIC)	11.19%	11.68%	14.39%	15.16%	15.14%	12.74%
Return on Capital Employed (ROCE)	16.10%	16.10%	17.00%	17.70%	19.50%	16.20%
Earnings Yield	3.53%	3.12%	4.53%	5.10%	5.89%	3.13%
FCF Yield	3.20%	2.83%	2.07%	5.34%	1.82%	4.04%
Dividend Yield	2.65%	2.38%	2.39%	2.29%	2.28%	1.36%
Payout Ratio	68.39%	68.39%	45.44%	37.24%	55.94%	35.98%
Buyback Yield / Dilution	0.02%	0.02%	0.17%	0.03%	-0.25%	0.01%
Total Shareholder Return	2.67%	2.40%	2.56%	2.32%	2.03%	1.37%

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