SM Entertainment Ratios and Metrics

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 26, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	2,644,337	1,730,839	2,158,701	1,813,519	1,736,370	696,731
Market Cap Growth	38.16%	-19.82%	19.03%	4.44%	149.22%	-22.61%
Enterprise Value	2,499,656	1,608,112	2,022,958	1,609,074	1,610,988	603,398
Last Close Price	115500.00	74615.50	90428.42	74308.26	70798.40	28313.46
PE Ratio	8.53	94.53	24.73	22.67	13.00	-
Forward PE	18.62	19.30	15.05	20.98	28.69	28.13
PS Ratio	2.34	1.75	2.25	2.13	2.48	1.20
PB Ratio	2.04	2.09	2.37	2.05	2.20	1.13
P/TBV Ratio	6.76	3.30	4.16	3.29	3.68	2.74
P/FCF Ratio	13.28	15.63	23.00	19.95	17.29	18.69
P/OCF Ratio	12.37	12.76	19.10	15.78	14.17	15.35
PEG Ratio	0.05	2.48	2.48	2.48	2.48	2.48
EV/Sales Ratio	2.21	1.63	2.11	1.89	2.30	1.04
EV/EBITDA Ratio	5.56	10.96	11.80	10.60	12.32	7.92
EV/EBIT Ratio	6.57	18.95	17.84	17.69	24.13	134.69
EV/FCF Ratio	12.56	14.52	21.56	17.70	16.05	16.18
Debt / Equity Ratio	0.08	0.12	0.16	0.12	0.14	0.09
Debt / EBITDA Ratio	0.44	0.70	0.84	0.70	0.88	0.74
Debt / FCF Ratio	0.50	0.92	1.53	1.18	1.14	1.51
Net Debt / Equity Ratio	-0.36	-0.45	-0.39	-0.48	-0.51	-0.54
Net Debt / EBITDA Ratio	-2.03	-2.57	-2.08	-2.81	-3.08	-4.40
Net Debt / FCF Ratio	-2.34	-3.40	-3.81	-4.70	-4.02	-8.99
Asset Turnover	0.67	0.67	0.64	0.61	0.59	0.53
Inventory Turnover	22.91	25.45	26.96	31.89	33.86	29.12
Quick Ratio	1.43	1.50	1.47	1.48	1.54	1.22
Current Ratio	1.81	1.68	1.64	1.80	1.88	1.49
Return on Equity (ROE)	28.43%	0.09%	9.21%	9.80%	18.97%	-12.87%
Return on Assets (ROA)	5.90%	3.58%	4.72%	4.09%	3.50%	0.26%
Return on Invested Capital (ROIC)	17.52%	0.53%	15.60%	15.12%	15.42%	1.42%
Return on Capital Employed (ROCE)	11.20%	9.10%	11.10%	9.10%	7.30%	0.70%
Earnings Yield	11.72%	1.06%	4.04%	4.41%	7.69%	-10.07%
FCF Yield	7.53%	6.40%	4.35%	5.01%	5.78%	5.35%
Dividend Yield	0.35%	0.54%	-	-	-	-
Payout Ratio	4.16%	153.61%	32.50%	5.85%	-	-
Buyback Yield / Dilution	1.27%	1.86%	0.58%	-1.43%	0.39%	-0.34%
Total Shareholder Return	1.62%	2.39%	0.58%	-1.43%	0.39%	-0.34%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.