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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 22, 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	729	464	387	109	72	78
Market Cap Growth	43.55%	19.87%	253.91%	52.45%	-7.92%	88.95%
Enterprise Value	800	563	532	283	245	266
Last Close Price	54.65	35.24	29.50	8.40	5.51	5.99
PE Ratio	18.04	11.24	11.24	6.71	-	29.95
PS Ratio	1.09	0.70	0.58	0.17	0.14	0.18
PB Ratio	4.43	2.82	3.19	1.16	0.93	0.96
P/TBV Ratio	4.48	2.85	3.25	1.18	0.96	0.99
P/FCF Ratio	9.73	6.19	9.99	3.99	1.37	1.89
P/OCF Ratio	9.18	5.84	8.50	3.46	1.33	1.84
EV/Sales Ratio	1.20	0.84	0.80	0.44	0.48	0.61
EV/EBITDA Ratio	10.15	8.83	9.12	4.45	5.37	6.43
EV/EBIT Ratio	12.75	9.36	9.70	7.08	10.86	15.40
EV/FCF Ratio	10.68	7.51	13.74	10.33	4.67	6.45
Debt / Equity Ratio	0.84	0.84	1.53	2.30	2.75	2.63
Debt / EBITDA Ratio	1.82	1.82	2.59	3.42	4.61	5.13
Debt / FCF Ratio	1.86	1.86	4.79	7.93	4.01	5.16
Net Debt / Equity Ratio	0.43	0.43	1.10	1.84	2.16	2.38
Net Debt / EBITDA Ratio	1.12	1.12	2.28	2.73	3.63	4.64
Net Debt / FCF Ratio	0.95	0.95	3.44	6.35	3.16	4.66
Asset Turnover	1.25	1.25	1.33	1.41	1.20	1.02
Inventory Turnover	6.34	6.34	7.31	7.66	6.60	5.66
Quick Ratio	0.98	0.98	1.00	0.95	0.80	0.77
Current Ratio	1.27	1.27	1.25	1.22	1.03	1.01
Return on Equity (ROE)	28.88%	28.88%	31.94%	19.03%	-4.56%	5.75%
Return on Assets (ROA)	7.06%	7.06%	6.87%	5.44%	3.30%	2.52%
Return on Invested Capital (ROIC)	22.32%	21.96%	17.99%	12.84%	8.76%	6.05%
Return on Capital Employed (ROCE)	32.40%	32.40%	30.60%	23.80%	22.00%	15.50%
Earnings Yield	5.66%	8.90%	8.90%	14.89%	-7.87%	3.34%
FCF Yield	10.28%	16.15%	10.01%	25.04%	73.21%	52.91%
Buyback Yield / Dilution	-1.44%	-1.44%	-2.46%	-0.85%	0.11%	-0.11%

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