Ipa Investments Group JSC Ratios and Metrics

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2019 - 2017
Period Ending	Dec '25 Dec 4, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022	Jan '21 Jan 1, 2021	2020 - 2018
Market Capitalization	3,955,962	2,544,646	3,399,989	2,544,646	11,547,179	-	Upgrade
Market Cap Growth	44.53%	-25.16%	33.61%	-77.96%	-	-	Upgrade
Enterprise Value	7,475,803	6,491,068	8,609,077	6,237,903	13,045,576	-	Upgrade
PE Ratio	7.23	6.19	11.38	26.88	7.41	-	Upgrade
PS Ratio	7.40	4.54	9.79	8.64	43.26	-	Upgrade
PB Ratio	0.82	0.57	0.84	0.67	3.09	-	Upgrade
P/FCF Ratio	4.49	7.19	8.78	-	-	-	Upgrade
P/OCF Ratio	4.33	6.71	8.13	-	-	-	Upgrade
EV/Sales Ratio	13.99	11.59	24.80	21.18	48.88	-	Upgrade
EV/EBITDA Ratio	14.53	24.03	56.97	42.18	86.43	-	Upgrade
EV/EBIT Ratio	16.28	31.57	112.96	72.18	133.54	-	Upgrade
EV/FCF Ratio	8.48	18.34	22.22	-	-	-	Upgrade
Debt / Equity Ratio	0.77	0.84	1.08	1.20	1.15	0.91	Upgrade
Debt / EBITDA Ratio	16.05	13.97	29.06	31.01	28.50	17.37	Upgrade
Debt / FCF Ratio	4.26	10.66	11.34	-	-	-	Upgrade
Quick Ratio	1.61	2.11	0.17	1.37	0.30	0.46	Upgrade
Current Ratio	6.14	4.17	0.78	3.95	4.03	2.07	Upgrade
Asset Turnover	0.06	0.06	0.04	0.03	0.04	0.07	Upgrade
Return on Equity (ROE)	12.89%	10.98%	8.53%	3.53%	56.27%	9.91%	Upgrade
Return on Assets (ROA)	1.24%	1.47%	0.54%	0.63%	0.97%	0.84%	Upgrade
Return on Capital (ROIC)	1.32%	1.54%	0.56%	0.66%	1.04%	0.94%	Upgrade
Return on Capital Employed (ROCE)	2.00%	2.50%	1.50%	1.10%	1.30%	1.40%	Upgrade
Earnings Yield	13.83%	16.17%	8.78%	3.72%	13.50%	-	Upgrade
FCF Yield	22.29%	13.91%	11.40%	-49.94%	-0.14%	-	Upgrade
Payout Ratio	10.81%	6.41%	4.95%	4.55%	4.82%	0.30%	Upgrade
Buyback Yield / Dilution	0.03%	-	-	-	3.21%	-5.49%	Upgrade

Source: S&P Capital IQ. Utility template. Financial Sources.