The SPAR Group Ratios and Metrics

Market cap in millions ZAR. Fiscal year is October - September.

Millions ZAR. Fiscal year is Oct - Sep.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 26, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021	2016 - 2020
Market Capitalization	18,388	19,207	26,103	22,374	27,602	37,813	Upgrade
Market Cap Growth	-36.20%	-26.42%	16.67%	-18.94%	-27.00%	3.59%	Upgrade
Enterprise Value	31,902	33,934	51,187	50,085	51,476	60,444	Upgrade
Last Close Price	95.50	99.75	135.54	116.28	141.01	184.78	Upgrade
PE Ratio	22.45	-	74.18	55.75	12.83	16.69	Upgrade
Forward PE	10.57	8.90	12.93	10.77	10.86	14.30	Upgrade
PS Ratio	0.14	0.15	0.20	0.15	0.20	0.30	Upgrade
PB Ratio	3.46	3.62	2.52	2.19	2.76	4.51	Upgrade
P/TBV Ratio	-	-	11.82	11.34	12.51	27.71	Upgrade
P/FCF Ratio	5.44	5.69	11.82	8.02	13.48	17.36	Upgrade
P/OCF Ratio	4.29	4.48	7.53	4.64	7.21	10.44	Upgrade
PEG Ratio	0.39	1.11	1.11	1.11	1.11	1.38	Upgrade
EV/Sales Ratio	0.24	0.26	0.39	0.34	0.38	0.47	Upgrade
EV/EBITDA Ratio	7.65	10.24	14.01	13.73	12.23	14.57	Upgrade
EV/EBIT Ratio	11.98	12.77	18.82	18.55	15.08	18.01	Upgrade
EV/FCF Ratio	9.45	10.05	23.17	17.96	25.14	27.75	Upgrade
Debt / Equity Ratio	3.06	3.06	2.34	2.64	2.58	2.90	Upgrade
Debt / EBITDA Ratio	3.90	3.90	4.98	5.58	4.90	4.68	Upgrade
Debt / FCF Ratio	4.82	4.82	11.00	9.67	12.62	11.15	Upgrade
Asset Turnover	2.51	2.51	2.17	2.46	2.48	2.44	Upgrade
Inventory Turnover	21.30	21.30	17.85	19.39	20.12	21.08	Upgrade
Quick Ratio	0.74	0.74	0.63	0.70	0.72	0.77	Upgrade
Current Ratio	0.99	0.99	0.90	0.94	0.99	1.02	Upgrade
Return on Equity (ROE)	10.45%	10.45%	15.60%	13.48%	24.14%	27.15%	Upgrade
Return on Assets (ROA)	3.17%	3.17%	2.82%	2.84%	3.91%	4.00%	Upgrade
Return on Capital (ROIC)	5.91%	5.91%	4.73%	4.62%	6.23%	6.75%	Upgrade
Return on Capital Employed (ROCE)	13.70%	13.70%	9.60%	8.50%	11.10%	11.60%	Upgrade
Earnings Yield	-26.26%	-25.14%	1.35%	1.79%	7.80%	5.99%	Upgrade
FCF Yield	18.37%	17.59%	8.46%	12.46%	7.42%	5.76%	Upgrade
Dividend Yield	-	-	-	-	2.84%	4.42%	Upgrade
Payout Ratio	-	-	-	108.80%	64.44%	81.10%	Upgrade
Buyback Yield / Dilution	-0.04%	-0.02%	-0.11%	0.12%	0.17%	-0.01%	Upgrade
Total Shareholder Return	-0.04%	-0.02%	-0.11%	0.12%	3.00%	4.41%	Upgrade

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