UniTest Incorporation 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	398,320	178,725	272,256	213,495	602,868	552,960
Market Cap Growth	47.29%	-34.35%	27.52%	-64.59%	9.03%	90.15%
Enterprise Value	408,759	165,663	254,284	198,693	558,977	495,903
Last Close Price	19590.00	8790.00	13390.00	10380.41	29312.30	26890.21
PE Ratio	-	-	40.33	-	-	333.36
Forward PE	19.50	28.74	28.74	50.30	22.79	17.65
PS Ratio	3.31	1.93	1.62	1.73	5.26	4.48
PB Ratio	3.71	1.51	1.83	1.48	3.92	3.54
P/TBV Ratio	3.68	1.52	1.85	1.55	4.18	3.78
P/FCF Ratio	-	-	15.99	-	-	-
P/OCF Ratio	-	-	14.69	-	-	143.35
EV/Sales Ratio	3.40	1.79	1.52	1.61	4.88	4.02
EV/EBITDA Ratio	-	-	21.86	-	-	82.67
EV/EBIT Ratio	-	-	35.60	-	-	196.38
EV/FCF Ratio	-14.04	-	14.93	-	-	-
Debt / Equity Ratio	0.39	0.28	0.12	0.14	0.13	0.09
Debt / EBITDA Ratio	-	-	1.56	-	-	2.34
Debt / FCF Ratio	-	-	1.06	-	-	-
Net Debt / Equity Ratio	0.11	-0.02	-0.20	-0.07	-0.22	-0.37
Net Debt / EBITDA Ratio	-0.94	0.15	-2.61	7.92	6.34	-9.56
Net Debt / FCF Ratio	-0.41	0.11	-1.79	0.47	1.52	9.17
Asset Turnover	0.65	0.48	0.87	0.63	0.57	0.63
Inventory Turnover	4.09	3.54	4.31	2.96	3.83	4.75
Quick Ratio	1.54	1.87	2.35	2.04	3.80	4.33
Current Ratio	2.40	2.50	3.32	3.25	5.12	5.42
Return on Equity (ROE)	-19.73%	-20.42%	4.17%	-4.17%	-4.25%	0.78%
Return on Assets (ROA)	-6.06%	-7.89%	2.31%	-1.89%	-2.80%	0.80%
Return on Invested Capital (ROIC)	-15.54%	-20.62%	5.67%	-4.74%	-8.32%	2.15%
Return on Capital Employed (ROCE)	-12.90%	-17.10%	4.40%	-3.80%	-5.00%	1.40%
Earnings Yield	-5.60%	-14.80%	2.48%	-2.49%	-0.99%	0.30%
FCF Yield	-7.31%	-14.26%	6.25%	-10.59%	-3.75%	-1.13%
Payout Ratio	-	-	12.36%	-	-	306.91%
Buyback Yield / Dilution	-0.37%	-	-	-0.00%	-0.03%	-0.28%
Total Shareholder Return	-0.37%	-	-	-0.00%	-0.03%	-0.28%

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