Smartoptics Group 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	3,745	2,892	1,765	1,738	1,868	1,011
Market Cap Growth	74.43%	63.89%	1.54%	-6.96%	84.80%	-
Enterprise Value	3,678	2,884	1,692	1,688	1,834	954
Last Close Price	38.20	29.50	17.38	16.98	17.92	9.70
PE Ratio	79.32	61.26	38.43	22.94	27.93	32.49
Forward PE	40.10	48.99	30.38	13.08	22.73	39.72
PS Ratio	4.94	3.81	2.80	2.93	3.31	2.50
PB Ratio	12.28	9.48	5.46	5.70	6.87	4.96
P/TBV Ratio	12.55	9.69	5.85	5.97	7.11	5.16
P/FCF Ratio	54.39	42.00	33.35	16.98	-	476.08
P/OCF Ratio	43.56	33.64	24.32	14.46	2083.53	81.49
EV/Sales Ratio	4.85	3.80	2.69	2.85	3.25	2.36
EV/EBITDA Ratio	37.54	29.44	32.96	17.02	18.93	21.37
EV/EBIT Ratio	53.77	42.17	45.27	18.62	19.99	23.58
EV/FCF Ratio	53.41	41.89	31.97	16.49	-	449.47
Debt / Equity Ratio	0.02	0.02	0.07	0.11	0.14	0.19
Debt / EBITDA Ratio	0.07	0.07	0.39	0.33	0.38	0.74
Debt / FCF Ratio	0.10	0.10	0.44	0.34	-	17.93
Net Debt / Equity Ratio	-0.22	-0.22	-0.21	-0.20	-0.06	-0.22
Net Debt / EBITDA Ratio	-0.69	-0.69	-1.31	-0.60	-0.17	-1.00
Net Debt / FCF Ratio	-0.98	-0.98	-1.27	-0.58	1.64	-20.99
Asset Turnover	1.43	1.43	1.13	1.25	1.39	1.43
Inventory Turnover	2.51	2.51	2.15	1.97	2.33	2.63
Quick Ratio	1.30	1.30	1.89	1.96	1.86	1.64
Current Ratio	2.35	2.35	2.85	3.13	3.27	2.93
Return on Equity (ROE)	15.95%	15.95%	13.82%	25.92%	26.75%	20.38%
Return on Assets (ROA)	8.08%	8.08%	4.20%	11.97%	14.05%	8.97%
Return on Invested Capital (ROIC)	20.87%	23.00%	10.59%	27.82%	32.43%	24.54%
Return on Capital Employed (ROCE)	18.80%	18.80%	9.60%	25.10%	28.40%	16.40%
Earnings Yield	1.26%	1.63%	2.60%	4.36%	3.58%	3.08%
FCF Yield	1.84%	2.38%	3.00%	5.89%	-0.54%	0.21%
Dividend Yield	1.57%	2.03%	3.45%	2.94%	2.79%	-
Payout Ratio	120.84%	120.84%	110.07%	58.77%	-	60.67%
Buyback Yield / Dilution	-0.17%	-0.17%	-0.81%	-0.79%	-2.75%	-47.46%
Total Shareholder Return	1.40%	1.86%	2.64%	2.15%	0.04%	-47.46%

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