Oil Refineries 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	Mar '26 Mar 31, 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	4,215	3,083	2,920	3,975	3,946	2,866
Market Cap Growth	33.16%	5.57%	-26.54%	0.73%	37.70%	22.80%
Enterprise Value	6,275	5,699	5,451	6,223	6,981	5,946
Last Close Price	1.35	0.99	0.89	0.99	0.76	0.50
PE Ratio	28.34	20.58	7.10	2.71	2.55	3.64
Forward PE	-	9.14	9.14	9.14	9.14	9.14
PS Ratio	0.23	0.17	0.11	0.13	0.10	0.14
PB Ratio	0.76	0.55	0.45	0.59	0.64	0.67
P/TBV Ratio	0.77	0.56	0.46	0.60	0.65	0.68
P/FCF Ratio	34.79	25.45	3.16	2.04	2.26	-
P/OCF Ratio	4.45	3.26	1.82	1.57	1.60	71.20
EV/Sales Ratio	0.34	0.31	0.20	0.21	0.18	0.29
EV/EBITDA Ratio	9.46	9.31	4.03	2.37	2.66	3.25
EV/EBIT Ratio	-	-	7.09	3.00	3.35	4.58
EV/FCF Ratio	51.79	47.04	5.89	3.19	3.99	-
Debt / Equity Ratio	0.72	0.72	0.72	0.72	0.83	1.23
Debt / EBITDA Ratio	6.57	6.57	3.24	1.78	1.93	2.85
Debt / FCF Ratio	33.18	33.18	5.02	2.46	2.90	-
Net Debt / Equity Ratio	0.37	0.37	0.30	0.27	0.36	0.74
Net Debt / EBITDA Ratio	3.37	3.37	1.40	0.69	0.85	1.72
Net Debt / FCF Ratio	17.00	17.00	2.05	0.93	1.27	-11.25
Asset Turnover	1.31	1.31	1.66	1.81	2.43	1.58
Inventory Turnover	8.53	8.53	9.61	9.96	13.57	11.07
Quick Ratio	1.04	1.04	1.04	1.08	1.13	0.95
Current Ratio	1.58	1.58	1.61	1.66	1.76	1.51
Return on Equity (ROE)	2.68%	2.68%	6.24%	22.66%	28.30%	20.62%
Return on Assets (ROA)	-0.20%	-0.20%	2.90%	7.85%	8.30%	6.28%
Return on Invested Capital (ROIC)	-0.45%	-0.47%	7.39%	20.28%	21.25%	16.16%
Return on Capital Employed (ROCE)	-0.40%	-0.40%	6.70%	17.70%	18.10%	13.80%
Earnings Yield	3.55%	4.86%	14.09%	36.96%	39.30%	27.44%
FCF Yield	2.87%	3.93%	31.68%	49.10%	44.29%	-9.76%
Dividend Yield	5.95%	-	10.56%	22.33%	37.40%	12.89%
Payout Ratio	106.38%	106.38%	153.98%	61.27%	27.21%	-
Buyback Yield / Dilution	0.18%	0.18%	1.52%	0.26%	0.15%	-0.34%
Total Shareholder Return	6.13%	0.18%	12.09%	22.59%	37.56%	12.55%

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