VIE:ACS Ratios and Metrics

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 4, 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	27,247	21,684	12,333	10,574	6,894	6,636
Market Cap Growth	107.61%	75.83%	16.63%	53.37%	3.90%	-15.59%
Enterprise Value	29,846	24,285	15,096	11,663	8,277	13,089
Last Close Price	104.00	84.46	46.45	37.35	23.60	19.24
PE Ratio	28.67	22.82	14.90	13.55	10.32	2.18
PS Ratio	0.55	0.44	0.30	0.30	0.21	0.24
PB Ratio	5.26	4.19	2.41	1.88	1.08	0.94
P/TBV Ratio	-	-	-	5.16	3.05	2.17
P/FCF Ratio	11.83	9.42	5.78	10.50	4.73	-
P/OCF Ratio	8.94	7.12	4.42	7.04	3.96	32.67
EV/Sales Ratio	0.60	0.49	0.36	0.33	0.25	0.47
EV/EBITDA Ratio	11.26	11.51	10.45	10.38	11.58	15.25
EV/EBIT Ratio	17.75	16.75	18.07	15.36	29.88	23.61
EV/FCF Ratio	12.96	10.55	7.08	11.58	5.68	-
Debt / Equity Ratio	2.99	2.99	2.80	1.88	1.74	1.58
Debt / EBITDA Ratio	6.39	6.39	8.43	8.08	12.34	10.72
Debt / FCF Ratio	6.71	6.71	6.73	10.51	7.60	-
Net Debt / Equity Ratio	0.43	0.43	0.39	0.09	0.10	-0.17
Net Debt / EBITDA Ratio	1.06	1.06	1.38	0.47	0.93	-1.41
Net Debt / FCF Ratio	0.97	0.97	0.94	0.53	0.46	6.63
Asset Turnover	1.14	1.14	1.06	0.97	0.92	0.76
Inventory Turnover	36.10	36.10	31.20	30.21	29.74	26.08
Quick Ratio	1.00	1.00	1.03	1.00	0.96	1.20
Current Ratio	1.16	1.16	1.17	1.20	1.28	1.43
Return on Equity (ROE)	23.49%	23.49%	20.10%	15.46%	12.05%	-12.95%
Return on Assets (ROA)	2.08%	2.08%	1.33%	1.28%	0.47%	0.95%
Return on Invested Capital (ROIC)	14.39%	14.53%	12.59%	9.47%	3.45%	-110.74%
Return on Capital Employed (ROCE)	7.30%	7.30%	4.40%	4.50%	1.60%	3.00%
Earnings Yield	3.49%	4.38%	6.71%	7.38%	9.69%	45.89%
FCF Yield	8.45%	10.62%	17.29%	9.52%	21.15%	-2.76%
Dividend Yield	1.57%	-	4.33%	5.39%	8.53%	10.40%
Payout Ratio	44.25%	44.25%	44.48%	50.56%	52.64%	13.00%
Buyback Yield / Dilution	-0.49%	-0.49%	1.58%	2.49%	5.89%	3.46%
Total Shareholder Return	1.08%	-0.49%	5.91%	7.88%	14.41%	13.86%

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