ESCA Valuations

Quarterly trend of key valuation metrics

Metric	Current (TTM) TTM Baseline	Q2 '26 30.06.2026	Q1 '26 31.03.2026	Q4 '25 31.12.2025
Market & Enterprise Value
Market Cap	256.6M EUR	258.53M EUR	236.29M EUR	184.76M EUR
Enterprise Value	258.28M EUR	258.28M EUR	241.31M EUR	192.65M EUR
Valuation Multiples
Trailing P/E	11.16x	11.21x	15.28x	16.67x
Forward P/E	9.51x	--	--	--
Price to Sales	1.05x	1.06x	0.98x	1x
Price to Book	1.41x	1.42x	1.34x	1.07x
EV/Revenue	1.06x	1.06x	1x	1.04x
EV/EBITDA	7.32x	7.2x	9.22x	10.14x
Price to FCF (P/FCF)	14.16x	9.97x	7.74x	7.32x
EV/FCF	14.25x	9.96x	7.9x	7.63x
FCF Yield	7.06%	10.03%	12.93%	13.67%