Financial Ratios

Period	Full Year Dec 2023	Full Year Dec 2022	Full Year Dec 2021
EPS (SGD) (Earnings/Latest No. Of Shares)	0.42944	0.48612	0.54832
NAV (SGD) (Shareholders' Equity/Latest No. Of Shares)	2.1145	1.7345	1.8138
Price Earnings Ratio (PER) (Price/EPS)	5.80	5.12	4.54
Price/Revenue (Price x Latest No. Of Shares/Revenue)	1.357	1.252	1.203
Net Earnings Margin (Net Earnings/Revenue)	23.395 %	24.448 %	26.497 %
Revenue Growth ((Current Year Revenue - Last Year Revenue) / Last Year Revenue)	-7.686 %	-3.911 %	5.724 %
Net Earnings Growth ((Current Year Earnings - Last Year Earnings) / Last Year Earnings)	-11.661 %	-11.344 %	13.675 %
Return On Asset (ROA) (Net Earnings/Total Assets)	13.918 %	18.411 %	20.097 %
Return On Equity (ROE) (Net Earnings/Equity)	20.309 %	28.027 %	30.231 %
Current Ratio (Current Assets/Current Liabilities)	3.069	2.708	2.779

Adjusted Fundamental Data is data that is adjusted for share splits, bonus issues, share consolidations, rights issues and other changes in share capital (such as placement shares). The latest number of shares is used to calculate these adjusted ratios and is applied right across all the full year results. ShareInvestor updates the total number of shares in issue on a best effort basis.
Share splits, bonus issues, share consolidations and rights issues are updated on the ex-date whereas other changes in share capital are updated within 7 working days of the release of the company's latest Results Announcement.