EFU Life Assurance Ratios and Metrics

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 19, 2026	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
Market Capitalization	17,556	17,920	19,304	20,532	21,067	20,902
Market Cap Growth	8.40%	-7.17%	-5.98%	-2.54%	0.79%	-9.74%
Enterprise Value	9,537	9,950	3,373	-3,074	-4,138	-1,118
PE Ratio	6.47	5.99	9.35	12.13	13.97	11.72
PS Ratio	0.16	0.18	0.26	0.39	0.48	0.40
PB Ratio	1.82	1.95	2.78	3.23	3.41	3.39
P/FCF Ratio	-	-	-	22.17	17.04	3.82
P/OCF Ratio	-	-	-	15.95	12.56	3.59
EV/Sales Ratio	0.09	0.10	0.05	-	-	-
EV/EBITDA Ratio	1.85	1.84	0.79	-	-	-
EV/EBIT Ratio	2.13	2.06	0.86	-	-	-
EV/FCF Ratio	-0.64	-	-	-	-	-
Debt / Equity Ratio	0.09	0.07	0.10	0.11	0.11	0.08
Debt / EBITDA Ratio	0.17	0.11	0.15	0.20	0.25	0.17
Debt / FCF Ratio	-	-	-	0.73	0.53	0.09
Net Debt / Equity Ratio	-0.83	-0.59	-1.71	-2.88	-4.59	-3.87
Net Debt / EBITDA Ratio	-1.61	-1.00	-2.77	-5.82	-11.63	-8.42
Net Debt / FCF Ratio	0.54	0.35	1.49	-19.77	-22.92	-4.36
Quick Ratio	21.62	16.40	16.19	16.97	20.42	19.71
Current Ratio	21.64	16.74	16.63	17.42	20.77	20.03
Asset Turnover	0.42	0.43	0.39	0.31	0.28	0.37
Return on Equity (ROE)	30.08%	37.05%	31.05%	27.02%	24.42%	29.53%
Return on Assets (ROA)	1.06%	1.29%	1.26%	1.02%	0.82%	1.10%
Return on Invested Capital (ROIC)	26.54%	33.43%	27.54%	24.02%	21.82%	27.12%
Earnings Yield	15.46%	16.68%	10.70%	8.24%	7.16%	8.54%
FCF Yield	-84.95%	-85.53%	-41.25%	4.51%	5.87%	26.20%
Dividend Yield	8.97%	9.69%	9.28%	9.43%	9.96%	10.89%
Payout Ratio	58.05%	50.92%	72.66%	88.65%	99.46%	84.07%
Buyback Yield / Dilution	-2.45%	-3.75%	-	-	-	-
Total Shareholder Return	6.52%	5.93%	9.28%	9.43%	9.96%	10.89%

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