Beacon Financial Ratios and Metrics

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Nov '25 Nov 13, 2025	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	17	17	22	38	91	224
Market Cap Growth	-17.06%	-19.22%	-42.62%	-58.78%	-59.25%	-39.79%
Enterprise Value	-20	-15	-14	6	51	177
Last Close Price	2.44	2.45	3.07	5.30	12.92	30.08
PE Ratio	-	-	-	3.15	-	9.60
PS Ratio	0.35	0.34	0.47	0.70	1.54	4.10
PB Ratio	0.70	0.76	0.79	1.30	5.35	4.39
P/TBV Ratio	0.75	0.82	0.85	1.41	6.15	4.60
P/FCF Ratio	-	22.84	-	-	10.59	13.20
P/OCF Ratio	-	21.98	207.17	-	8.68	12.32
EV/Sales Ratio	-	-	-	0.11	0.87	3.26
EV/EBITDA Ratio	-	-	-	1.66	5.31	19.21
EV/EBIT Ratio	-	-	-	2.90	6.23	21.95
EV/FCF Ratio	-	-	-	-	5.98	10.47
Debt / Equity Ratio	0.05	0.06	0.06	0.07	0.10	0.05
Debt / EBITDA Ratio	1.64	-	1.04	0.45	0.16	0.25
Debt / FCF Ratio	-	1.85	-	-	0.20	0.15
Asset Turnover	-	0.95	0.77	0.77	0.69	0.57
Quick Ratio	-	1.45	1.63	1.92	0.88	2.03
Current Ratio	-	1.51	1.66	2.00	1.17	2.07
Return on Equity (ROE)	-	-17.65%	-5.34%	2.40%	31.50%	19.49%
Return on Assets (ROA)	-	-4.11%	0.02%	1.81%	6.03%	5.30%
Return on Capital (ROIC)	0.28%	-8.39%	0.03%	5.06%	14.28%	10.25%
Return on Capital Employed (ROCE)	-	-	0.00%	4.90%	46.00%	15.30%
Earnings Yield	-6.48%	-25.58%	-6.98%	31.71%	-17.90%	10.42%
FCF Yield	-	4.38%	-1.30%	-15.88%	9.44%	7.58%
Dividend Yield	-	-	-	-	-	8.31%
Payout Ratio	-	-	-	-	-	60.26%
Buyback Yield / Dilution	-	-	-	-	-0.03%	0.03%
Total Shareholder Return	-	-	-	-	-0.03%	8.34%

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