C. Mer Industries Ratios and Metrics

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

Millions ILS. 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	552	387	109	72	78	41
Market Cap Growth	18.04%	253.91%	52.45%	-7.92%	88.95%	-27.98%
Enterprise Value	651	532	283	245	266	270
Last Close Price	41.42	29.50	8.40	5.51	5.99	3.17
PE Ratio	14.80	11.24	6.71	-	29.95	-
PS Ratio	0.85	0.58	0.17	0.14	0.18	0.11
PB Ratio	3.75	3.19	1.16	0.93	0.96	0.50
P/TBV Ratio	4.40	3.25	1.18	0.96	0.99	0.51
P/FCF Ratio	10.52	9.99	3.99	1.37	1.89	13.79
P/OCF Ratio	9.83	8.50	3.46	1.33	1.84	9.27
EV/Sales Ratio	1.00	0.80	0.44	0.48	0.61	0.72
EV/EBITDA Ratio	8.50	9.12	6.58	5.37	6.43	16.21
EV/EBIT Ratio	10.71	9.70	7.08	10.86	15.40	-
EV/FCF Ratio	12.41	13.74	10.33	4.67	6.45	90.49
Debt / Equity Ratio	0.91	1.53	2.30	2.75	2.63	2.84
Debt / EBITDA Ratio	1.82	2.59	3.89	4.61	5.13	14.16
Debt / FCF Ratio	2.56	4.79	7.93	4.01	5.16	79.05
Net Debt / Equity Ratio	0.67	1.10	1.84	2.16	2.38	2.58
Net Debt / EBITDA Ratio	1.63	2.28	4.04	3.63	4.64	12.85
Net Debt / FCF Ratio	1.89	3.44	6.35	3.16	4.66	71.70
Asset Turnover	1.28	1.33	1.41	1.20	1.02	0.77
Inventory Turnover	5.88	7.31	7.66	6.60	5.66	4.60
Quick Ratio	0.99	1.00	0.95	0.80	0.77	0.81
Current Ratio	1.28	1.25	1.22	1.03	1.01	1.05
Return on Equity (ROE)	29.33%	31.94%	19.03%	-4.56%	5.75%	-22.53%
Return on Assets (ROA)	7.11%	6.87%	5.44%	3.30%	2.52%	-0.97%
Return on Invested Capital (ROIC)	21.34%	17.99%	12.84%	8.76%	6.05%	-2.37%
Return on Capital Employed (ROCE)	33.20%	30.60%	23.80%	22.00%	15.50%	-5.50%
Earnings Yield	6.90%	8.90%	14.89%	-7.87%	3.34%	-69.44%
FCF Yield	9.50%	10.01%	25.04%	73.21%	52.91%	7.25%
Buyback Yield / Dilution	-2.08%	-2.46%	-0.85%	0.11%	-0.11%	-

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