Aqua S.A. (WSE:AQA)

Aqua S.A. Ratios and Metrics

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

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 2, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	7	9	9	8	9	12
Market Cap Growth	-4.49%	2.00%	1.52%	-0.71%	-29.14%	53.01%
Enterprise Value	11	12	9	9	8	12
Last Close Price	8.50	10.20	9.76	9.40	9.24	12.48
PE Ratio	-	-	20.89	27.98	13.68	17.34
PS Ratio	2.82	3.38	1.42	1.29	1.37	1.82
PB Ratio	5.96	7.15	1.88	1.95	2.01	3.01
P/TBV Ratio	6.01	7.22	1.89	1.97	2.02	3.03
P/FCF Ratio	-	48.90	-	23.04	-	8.54
P/OCF Ratio	40.75	48.90	-	19.44	-	7.86
EV/Sales Ratio	4.30	4.78	1.47	1.39	1.31	1.76
EV/EBITDA Ratio	-	-	6.62	9.54	8.09	10.14
EV/EBIT Ratio	-	-	7.33	10.97	9.34	11.31
EV/FCF Ratio	-	69.16	-	24.68	-	8.25
Debt / Equity Ratio	3.17	3.17	0.22	0.10	0.12	0.14
Debt / EBITDA Ratio	-	-	0.73	0.44	0.50	0.47
Debt / FCF Ratio	21.68	21.68	-	1.13	-	0.38
Net Debt / Equity Ratio	3.14	3.14	0.19	0.09	0.10	-0.18
Net Debt / EBITDA Ratio	-1.47	-1.47	0.64	0.39	0.44	-0.61
Net Debt / FCF Ratio	21.45	21.45	-3.43	1.00	-0.81	-0.50
Asset Turnover	0.26	0.26	0.53	0.42	0.31	0.33
Inventory Turnover	-	-	-	-	26.50	42.60
Quick Ratio	1.26	1.26	1.87	1.79	1.29	1.27
Current Ratio	1.26	1.26	1.87	1.79	1.30	1.28
Return on Equity (ROE)	-108.39%	-108.39%	9.23%	7.06%	15.15%	19.02%
Return on Assets (ROA)	-17.28%	-17.28%	6.70%	3.33%	2.76%	3.20%
Return on Invested Capital (ROIC)	-43.22%	-52.21%	23.02%	7.27%	17.37%	26.99%
Return on Capital Employed (ROCE)	-132.90%	-132.90%	21.30%	15.60%	14.40%	17.70%
Earnings Yield	-43.05%	-35.88%	4.79%	3.57%	7.31%	5.77%
FCF Yield	-	2.04%	-2.94%	4.34%	-6.38%	11.71%
Dividend Yield	2.82%	-	2.46%	2.13%	-	3.60%
Payout Ratio	-	-	41.78%	65.33%	62.04%	-
Total Shareholder Return	2.91%	-	2.46%	2.13%	-	3.60%

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