KESPION 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	Mar '26 Mar 6, 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	14,916	20,377	35,287	37,346	47,517	88,360
Market Cap Growth	-21.58%	-42.25%	-5.51%	-21.40%	-46.22%	-
Enterprise Value	10,758	14,914	20,496	51,293	54,582	92,584
Last Close Price	396.00	541.00	920.00	1175.00	1495.00	2780.00
PE Ratio	-	-	12.95	-	-	-
Forward PE	-	13.23	13.23	13.23	13.23	13.23
PS Ratio	0.36	0.63	0.56	0.67	1.22	3.17
PB Ratio	0.88	1.15	1.53	2.42	1.96	3.14
P/TBV Ratio	0.89	1.20	1.58	2.55	2.05	3.33
P/FCF Ratio	-	-	16.67	-	-	-
P/OCF Ratio	-	125.00	8.79	-	-	-
EV/Sales Ratio	0.26	0.46	0.33	0.92	1.40	3.32
EV/EBITDA Ratio	-	-	6.46	-	-	-
EV/EBIT Ratio	-	-	7.82	-	-	-
EV/FCF Ratio	-2.77	-	9.68	-	-	-
Debt / Equity Ratio	0.27	0.46	0.44	1.60	0.83	0.54
Debt / EBITDA Ratio	-	-	3.20	-	-	-
Debt / FCF Ratio	-	-	4.79	-	-	-
Net Debt / Equity Ratio	-0.25	-0.34	-0.58	0.89	0.29	0.20
Net Debt / EBITDA Ratio	1.44	1.53	-4.22	-6.65	-3.40	-0.89
Net Debt / FCF Ratio	1.07	1.70	-6.33	-4.71	-1.50	-0.94
Asset Turnover	1.25	0.88	1.39	1.00	0.69	0.54
Inventory Turnover	8.82	8.13	12.68	9.50	9.66	8.90
Quick Ratio	1.12	1.21	2.21	0.58	0.66	0.68
Current Ratio	1.55	1.58	2.53	0.80	0.94	0.95
Return on Equity (ROE)	-8.75%	-14.85%	15.71%	-54.89%	-12.90%	-22.53%
Return on Assets (ROA)	-6.72%	-7.73%	3.62%	-4.87%	-4.16%	-9.45%
Return on Capital Employed (ROCE)	-19.00%	-21.40%	9.70%	-17.20%	-11.60%	-21.70%
Earnings Yield	-11.86%	-19.00%	7.72%	-29.07%	-6.39%	-6.85%
FCF Yield	-26.02%	-17.59%	6.00%	-7.82%	-9.81%	-6.72%
Buyback Yield / Dilution	0.89%	5.91%	-26.67%	-0.10%	-	-

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