Upson International Ratios and Metrics

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

Millions PHP. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2019
Period Ending	Sep '25 Sep 22, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	2019
Market Capitalization	2,406	2,125	5,125	-	-	-	Upgrade
Market Cap Growth	-19.56%	-58.54%	-	-	-	-	Upgrade
Enterprise Value	4,502	3,271	5,226	-	-	-	Upgrade
Last Close Price	0.77	0.62	1.43	-	-	-	Upgrade
PE Ratio	5.13	4.41	11.04	-	-	-	Upgrade
PS Ratio	0.20	0.19	0.51	-	-	-	Upgrade
PB Ratio	0.77	0.68	1.83	-	-	-	Upgrade
P/TBV Ratio	0.77	0.69	1.83	-	-	-	Upgrade
P/OCF Ratio	3.92	-	74.90	-	-	-	Upgrade
EV/Sales Ratio	0.37	0.29	0.52	-	-	-	Upgrade
EV/EBITDA Ratio	4.92	5.85	10.08	-	-	-	Upgrade
EV/EBIT Ratio	9.87	7.33	12.50	-	-	-	Upgrade
Debt / Equity Ratio	0.93	0.93	0.73	1.89	1.57	4.58	Upgrade
Debt / EBITDA Ratio	3.17	3.40	2.81	2.12	1.63	3.59	Upgrade
Debt / FCF Ratio	27.51	-	-	-	1.63	5.39	Upgrade
Asset Turnover	1.76	1.65	1.83	2.14	2.00	1.65	Upgrade
Inventory Turnover	2.40	2.25	2.64	3.12	3.79	4.46	Upgrade
Quick Ratio	0.25	0.29	0.46	0.24	0.35	0.21	Upgrade
Current Ratio	1.37	1.46	1.55	1.05	1.04	0.96	Upgrade
Return on Equity (ROE)	16.64%	16.30%	24.11%	55.27%	54.92%	43.97%	Upgrade
Return on Assets (ROA)	4.13%	4.13%	4.79%	9.28%	8.21%	5.23%	Upgrade
Return on Capital (ROIC)	5.02%	5.14%	6.63%	15.39%	12.81%	6.98%	Upgrade
Return on Capital Employed (ROCE)	14.00%	13.70%	14.10%	55.80%	58.00%	52.50%	Upgrade
Earnings Yield	20.43%	22.66%	9.06%	-	-	-	Upgrade
FCF Yield	4.38%	-26.17%	-2.95%	-	-	-	Upgrade
Dividend Yield	15.58%	-	7.31%	-	-	-	Upgrade
Payout Ratio	38.14%	38.94%	89.04%	21.32%	76.06%	-	Upgrade
Buyback Yield / Dilution	-	-5.26%	-18.75%	-86.92%	-	-	Upgrade
Total Shareholder Return	15.58%	-5.26%	-11.44%	-86.92%	-	-	Upgrade

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.