Befesa 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	Feb '26 Feb 26, 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	1,360	830	1,408	1,802	2,696	1,761
Market Cap Growth	52.47%	-41.02%	-21.88%	-33.15%	53.07%	36.05%
Enterprise Value	1,987	1,506	2,066	2,386	3,190	2,179
Last Close Price	34.08	20.36	33.43	41.27	-	-
PE Ratio	15.71	16.34	24.29	16.97	27.03	36.99
PS Ratio	1.12	0.67	1.19	1.59	3.28	2.91
PB Ratio	1.64	0.98	1.61	2.20	4.27	5.38
P/TBV Ratio	14.74	9.97	15.22	15.48	-	-
P/FCF Ratio	10.83	7.08	30.58	54.38	63.63	44.03
P/OCF Ratio	7.22	4.33	9.55	13.13	22.87	19.03
EV/Sales Ratio	1.63	1.22	1.75	2.10	3.88	3.61
EV/EBITDA Ratio	8.68	7.93	13.76	17.29	18.15	18.55
EV/EBIT Ratio	12.80	12.43	24.72	29.27	24.52	25.33
EV/FCF Ratio	15.81	12.83	44.87	71.99	75.30	54.48
Debt / Equity Ratio	0.84	0.85	0.81	0.87	1.10	1.68
Debt / EBITDA Ratio	3.06	3.57	4.38	4.81	3.83	4.53
Debt / FCF Ratio	5.57	6.15	15.44	21.45	16.40	13.80
Net Debt / Equity Ratio	0.74	0.73	0.69	0.67	0.75	1.21
Net Debt / EBITDA Ratio	2.82	3.26	4.02	3.98	2.68	3.38
Net Debt / FCF Ratio	4.86	5.27	13.12	16.57	11.11	9.93
Asset Turnover	0.64	0.63	0.60	0.60	0.57	0.55
Inventory Turnover	6.74	7.20	7.12	8.19	8.59	7.43
Quick Ratio	0.90	0.76	0.87	0.93	1.13	1.55
Current Ratio	1.37	1.10	1.33	1.26	1.37	1.81
Return on Equity (ROE)	11.29%	6.28%	6.79%	14.68%	21.34%	13.63%
Return on Assets (ROA)	5.11%	3.86%	2.66%	2.70%	5.62%	4.85%
Return on Invested Capital (ROIC)	7.92%	5.95%	4.96%	5.39%	13.03%	9.14%
Return on Capital Employed (ROCE)	9.50%	7.20%	4.90%	5.00%	8.80%	9.10%
Earnings Yield	6.37%	6.12%	4.12%	5.89%	3.70%	2.70%
FCF Yield	9.24%	14.13%	3.27%	1.84%	1.57%	2.27%
Dividend Yield	1.98%	3.14%	2.18%	3.03%	-	-
Payout Ratio	29.57%	57.46%	86.25%	47.07%	46.92%	52.24%
Buyback Yield / Dilution	1.26%	-	-	-7.28%	-9.45%	-
Total Shareholder Return	3.24%	3.14%	2.18%	-4.25%	-9.45%	-

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