Write about NCell Based on the data for Equity Valuation Financial Highlights $($FY $2021/22)$:

$1$ Revenue NPR $32\mathrm{.}24$ billion

$2$ Profit before tax NPR $13\mathrm{.}15$ billion

$3$ Earnings per share $($EPS$)$ NPR$.47\mathrm{.}01$

$4$ Return on equity $($ROE$)23\mathrm{.}8\%$

$5$ Debt$-$to$-$equity ratio $0\mathrm{.}27$

$6$ Dividend yield $12\mathrm{.}5\%$

Key Matrics for Valuation:

$1$ Price$-$to$-$earnings ratio $($P$/$E$)$: $15\mathrm{.}2$x $($based on closing price of NPR $705$ as of December $31,2023)$

$2$ Price$-$to$-$book ratio $($P$/$B$)$: $2\mathrm{.}9$x

$3$ Enterprise value $($EV$)/$EBITDA: $7\mathrm{.}2$x