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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 4, 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	2,313	2,188	2,125	5,125	-	-
Market Cap Growth	1.37%	2.94%	-58.54%	-	-	-
Enterprise Value	5,249	4,293	3,271	5,226	-	-
Last Close Price	0.74	0.70	0.62	1.43	-	-
PE Ratio	5.42	5.49	4.43	11.04	-	-
PS Ratio	0.18	0.17	0.19	0.51	-	-
PB Ratio	0.67	0.66	0.68	1.83	-	-
P/TBV Ratio	0.67	0.66	0.69	1.83	-	-
P/OCF Ratio	9.60	4.70	-	74.90	-	-
EV/Sales Ratio	0.40	0.33	0.29	0.52	-	-
EV/EBITDA Ratio	6.32	8.98	5.82	10.08	-	-
EV/EBIT Ratio	14.13	11.97	7.30	12.50	-	-
Debt / Equity Ratio	0.98	1.05	0.93	0.73	1.89	1.57
Debt / EBITDA Ratio	4.07	4.22	3.39	2.81	2.12	1.63
Debt / FCF Ratio	48.74	-	-	-	-	1.63
Net Debt / Equity Ratio	0.84	0.80	0.65	0.24	1.13	0.34
Net Debt / EBITDA Ratio	6.09	5.59	3.58	1.32	1.56	0.44
Net Debt / FCF Ratio	42.09	-52.57	-3.61	-4.51	-2.76	0.36
Asset Turnover	1.61	1.68	1.69	1.83	2.14	2.00
Inventory Turnover	2.05	2.15	2.32	2.64	3.12	3.79
Quick Ratio	0.16	0.23	0.29	0.46	0.24	0.35
Current Ratio	1.39	1.38	1.46	1.55	1.05	1.04
Return on Equity (ROE)	12.43%	12.52%	16.30%	24.11%	55.27%	54.92%
Return on Assets (ROA)	2.88%	2.91%	4.14%	4.79%	9.28%	8.21%
Return on Invested Capital (ROIC)	4.37%	4.71%	7.88%	11.62%	28.69%	22.77%
Return on Capital Employed (ROCE)	10.10%	10.40%	13.80%	14.10%	55.80%	58.00%
Earnings Yield	18.07%	18.23%	22.60%	9.06%	-	-
FCF Yield	3.00%	-2.32%	-26.25%	-2.95%	-	-
Dividend Yield	16.00%	-	9.60%	7.31%	-	-
Payout Ratio	44.86%	47.01%	39.05%	89.04%	21.32%	76.06%
Buyback Yield / Dilution	2.05%	-	-5.26%	-18.75%	-86.92%	-
Total Shareholder Return	18.27%	-	4.34%	-11.44%	-86.92%	-

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