Xplus S.A. (WSE:XPL)

Xplus 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	May 22, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	191	178	134	110	176	212
Market Cap Growth	-23.89%	32.47%	21.39%	-37.41%	-16.83%	129.93%
Enterprise Value	168	162	123	104	170	203
Last Close Price	2.74	2.55	1.87	1.60	2.45	2.85
PE Ratio	19.96	20.92	20.83	-	26.53	22.40
PS Ratio	3.19	3.04	2.23	2.12	2.95	4.10
PB Ratio	7.49	7.82	6.54	7.87	9.81	12.79
P/TBV Ratio	10.58	8.10	6.70	8.67	14.13	16.01
P/FCF Ratio	16.96	11.60	11.90	27.10	16.29	20.70
P/OCF Ratio	16.79	11.54	11.82	26.76	15.95	20.18
EV/Sales Ratio	2.80	2.77	2.04	2.00	2.85	3.92
EV/EBITDA Ratio	20.76	22.53	26.47	-	21.71	17.38
EV/EBIT Ratio	22.67	22.73	26.77	-	22.26	17.81
EV/FCF Ratio	14.91	10.56	10.89	25.55	15.68	19.76
Debt / Equity Ratio	0.02	0.03	0.05	0.05	0.09	0.12
Debt / EBITDA Ratio	0.05	0.07	0.21	-	0.18	0.16
Debt / FCF Ratio	0.04	0.04	0.10	0.18	0.14	0.19
Net Debt / Equity Ratio	-0.91	-0.87	-0.67	-0.44	-0.46	-0.36
Net Debt / EBITDA Ratio	-3.05	-2.75	-2.94	2.22	-1.06	-0.51
Net Debt / FCF Ratio	-2.05	-1.29	-1.21	-1.51	-0.76	-0.58
Asset Turnover	1.32	1.34	1.67	1.55	1.71	1.77
Quick Ratio	1.66	1.52	1.69	1.40	1.83	1.75
Current Ratio	1.71	1.57	1.73	1.46	1.89	1.80
Return on Equity (ROE)	40.12%	39.30%	37.29%	-26.98%	38.48%	58.69%
Return on Assets (ROA)	10.17%	10.23%	7.95%	-5.31%	13.65%	24.36%
Return on Invested Capital (ROIC)	251.32%	134.09%	56.52%	-32.68%	62.29%	98.08%
Return on Capital Employed (ROCE)	28.20%	30.00%	20.30%	-17.40%	35.00%	55.40%
Earnings Yield	5.01%	4.78%	4.80%	-3.91%	3.77%	4.46%
FCF Yield	5.90%	8.62%	8.40%	3.69%	6.14%	4.83%
Dividend Yield	3.28%	-	4.80%	-	2.45%	3.51%
Payout Ratio	65.57%	73.84%	-	-	101.25%	71.12%
Buyback Yield / Dilution	-	-	-3.42%	-	-	-
Total Shareholder Return	3.28%	-	1.39%	-	2.45%	3.51%

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