Elspec Engineering 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	Jan '26 Jan 29, 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	108	146	111	55	74	104
Market Cap Growth	-30.85%	30.56%	101.55%	-24.74%	-29.39%	102.97%
Enterprise Value	99	133	96	44	50	88
Last Close Price	5.54	7.49	5.48	2.72	3.45	4.89
PE Ratio	17.92	11.44	10.22	13.39	17.18	24.39
PS Ratio	1.15	1.44	1.25	0.77	1.14	1.68
PB Ratio	1.24	1.73	1.46	0.84	1.11	1.68
P/TBV Ratio	1.44	1.76	1.49	0.86	1.12	1.69
P/FCF Ratio	19.59	23.03	-	25.77	80.95	10.90
P/OCF Ratio	12.56	15.23	49.91	10.62	24.51	9.65
EV/Sales Ratio	1.05	1.32	1.08	0.62	0.78	1.42
EV/EBITDA Ratio	9.62	9.51	8.12	5.90	7.71	10.13
EV/EBIT Ratio	14.63	10.94	9.41	8.82	12.22	15.71
EV/FCF Ratio	17.98	21.09	-	20.60	55.04	9.16
Debt / Equity Ratio	0.09	0.10	0.06	0.11	0.11	0.15
Debt / EBITDA Ratio	0.79	0.57	0.35	0.84	1.04	1.05
Debt / FCF Ratio	1.42	1.39	-	3.23	7.89	0.95
Asset Turnover	0.84	0.94	0.92	0.79	0.74	0.72
Inventory Turnover	1.17	1.25	1.28	1.41	1.57	1.76
Quick Ratio	2.06	1.64	1.81	1.71	2.28	2.82
Current Ratio	4.51	3.59	3.66	3.18	3.68	4.28
Return on Equity (ROE)	7.21%	15.85%	15.35%	6.27%	6.81%	7.26%
Return on Assets (ROA)	3.57%	7.10%	6.62%	3.44%	2.94%	4.02%
Return on Invested Capital (ROIC)	8.23%	17.76%	17.35%	9.67%	9.12%	12.18%
Return on Capital Employed (ROCE)	6.80%	13.30%	12.70%	7.00%	5.80%	8.00%
Earnings Yield	5.77%	8.74%	9.78%	7.47%	5.82%	4.10%
FCF Yield	5.11%	4.34%	-0.94%	3.88%	1.23%	9.18%
Dividend Yield	9.29%	-	-	-	-	-
Payout Ratio	80.53%	39.29%	-	121.01%	-	-
Buyback Yield / Dilution	-2.30%	-	-	-	-	-0.62%
Total Shareholder Return	6.99%	-	-	-	-	-0.62%

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