ESOTIQ & Henderson Ratios and Metrics

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Apr '26 Apr 24, 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	64	82	67	52	111	39
Market Cap Growth	-8.89%	22.13%	29.95%	-53.47%	186.31%	50.67%
Enterprise Value	145	138	100	112	148	89
Last Close Price	32.80	38.78	29.15	21.93	47.08	14.30
PE Ratio	8.04	7.43	9.06	6.38	6.30	7.03
PS Ratio	0.20	0.27	0.24	0.21	0.54	0.22
PB Ratio	0.96	1.21	1.09	0.88	1.85	0.72
P/TBV Ratio	1.49	1.93	1.84	1.30	2.53	1.08
P/FCF Ratio	-	38.84	1.76	43.99	5.25	1.30
P/OCF Ratio	4.01	4.11	1.40	10.42	4.63	1.30
EV/Sales Ratio	0.46	0.46	0.36	0.46	0.72	0.51
EV/EBITDA Ratio	4.31	5.38	4.64	6.05	5.13	6.78
EV/EBIT Ratio	8.39	7.42	6.23	8.37	6.13	10.31
EV/FCF Ratio	-9.18	65.52	2.63	95.88	7.00	2.99
Debt / Equity Ratio	1.23	0.71	0.58	0.94	0.78	0.99
Debt / EBITDA Ratio	2.47	1.33	1.13	1.92	1.20	2.28
Debt / FCF Ratio	-	22.79	0.94	47.05	2.21	1.80
Net Debt / Equity Ratio	1.20	0.66	0.43	0.83	0.63	0.82
Net Debt / EBITDA Ratio	3.48	1.73	1.24	2.62	1.32	3.38
Net Debt / FCF Ratio	-5.12	21.11	0.70	41.55	1.80	1.49
Asset Turnover	1.70	1.77	1.78	1.51	1.39	1.21
Inventory Turnover	1.21	1.35	1.55	1.33	1.47	1.52
Quick Ratio	0.19	0.25	0.50	0.30	0.40	0.46
Current Ratio	1.25	1.18	1.36	1.26	1.39	1.28
Return on Equity (ROE)	13.91%	17.09%	12.32%	13.64%	28.66%	7.31%
Return on Assets (ROA)	5.80%	6.91%	6.48%	5.24%	10.12%	3.76%
Return on Invested Capital (ROIC)	9.65%	14.87%	13.27%	10.59%	19.34%	5.68%
Return on Capital Employed (ROCE)	15.40%	20.30%	18.70%	15.80%	25.90%	9.10%
Earnings Yield	14.19%	13.46%	11.03%	15.68%	15.87%	14.22%
FCF Yield	-24.60%	2.57%	56.90%	2.27%	19.03%	77.24%
Dividend Yield	9.15%	7.74%	10.29%	5.47%	4.25%	-
Payout Ratio	-	53.61%	32.14%	48.72%	-	-
Buyback Yield / Dilution	-0.03%	-0.03%	0.02%	0.06%	-4.79%	4.60%
Total Shareholder Return	9.15%	7.71%	10.31%	5.53%	-0.54%	4.60%

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