Benefit Systems Ratios and Metrics

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 1, 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	11,521	11,498	8,564	5,720	2,183	1,866
Market Cap Growth	32.46%	34.25%	49.71%	162.10%	16.98%	-19.42%
Enterprise Value	14,146	13,745	9,442	6,443	3,077	2,666
Last Close Price	3490.00	3510.00	2895.00	1847.37	688.61	588.65
PE Ratio	19.54	20.14	19.05	13.01	15.80	-
Forward PE	14.99	15.14	15.97	14.39	17.30	17.08
PS Ratio	2.55	2.54	2.52	2.06	1.14	1.95
PB Ratio	4.87	4.87	7.38	5.73	3.01	3.10
P/TBV Ratio	-	-	25.10	15.31	11.91	19.57
P/FCF Ratio	19.68	19.64	12.13	8.00	6.00	9.15
P/OCF Ratio	10.08	10.06	8.90	6.89	4.96	7.76
PEG Ratio	-	2.63	2.63	2.63	2.63	2.63
EV/Sales Ratio	3.13	3.04	2.78	2.32	1.61	2.79
EV/EBITDA Ratio	11.65	14.66	12.84	10.09	10.13	73.70
EV/EBIT Ratio	19.82	19.25	15.01	11.73	14.47	-
EV/FCF Ratio	24.17	23.48	13.37	9.01	8.46	13.08
Debt / Equity Ratio	1.37	1.37	1.25	1.13	1.43	1.93
Debt / EBITDA Ratio	2.67	2.67	1.54	1.39	2.34	6.98
Debt / FCF Ratio	5.54	5.54	2.05	1.57	2.86	5.69
Net Debt / Equity Ratio	1.11	1.11	0.98	0.69	1.13	1.51
Net Debt / EBITDA Ratio	2.80	2.80	1.55	1.08	2.70	25.04
Net Debt / FCF Ratio	4.48	4.48	1.62	0.96	2.26	4.44
Asset Turnover	0.86	0.86	1.09	1.10	0.87	0.45
Inventory Turnover	259.01	259.01	240.09	250.31	257.75	186.95
Quick Ratio	0.69	0.69	0.55	0.82	0.71	0.62
Current Ratio	0.76	0.76	0.65	0.86	0.76	0.66
Return on Equity (ROE)	32.52%	32.52%	42.13%	51.62%	20.96%	-4.24%
Return on Assets (ROA)	8.52%	8.52%	12.64%	13.64%	6.02%	-1.28%
Return on Invested Capital (ROIC)	11.90%	15.46%	23.89%	27.32%	10.97%	-2.88%
Return on Capital Employed (ROCE)	13.10%	13.10%	26.20%	27.60%	13.10%	-2.90%
Earnings Yield	4.96%	4.96%	5.25%	7.69%	6.33%	-1.35%
FCF Yield	5.08%	5.09%	8.24%	12.50%	16.68%	10.92%
Dividend Yield	-	-	-	7.31%	5.95%	-
Payout Ratio	-	-	88.82%	27.47%	-	-
Buyback Yield / Dilution	-7.25%	-7.25%	-1.21%	-0.36%	-3.41%	-3.30%
Total Shareholder Return	-7.25%	-7.25%	-1.21%	6.95%	2.54%	-3.30%

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