Sang-A Frontec 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	347,669	285,307	347,669	422,504	815,385	694,406
Market Cap Growth	44.34%	-17.94%	-17.71%	-48.18%	17.42%	199.93%
Enterprise Value	428,923	342,199	392,269	493,189	857,020	721,361
Last Close Price	22300.00	18070.96	21783.48	26227.19	50268.88	43754.62
PE Ratio	36.12	46.30	28.99	56.90	87.69	299.33
Forward PE	54.57	25.92	25.92	25.92	56.91	62.11
PS Ratio	1.98	1.66	1.89	2.33	4.57	4.53
PB Ratio	1.75	1.42	1.80	2.28	4.49	4.63
P/TBV Ratio	1.76	1.43	1.81	2.29	4.51	4.65
P/OCF Ratio	42.30	13.19	12.13	27.07	39.10	55.75
EV/Sales Ratio	2.44	1.99	2.14	2.72	4.80	4.70
EV/EBITDA Ratio	22.53	17.50	17.41	19.29	37.78	42.98
EV/EBIT Ratio	85.11	59.75	43.85	38.20	71.66	97.69
EV/FCF Ratio	-25.02	-	-	-	-	-
Debt / Equity Ratio	0.65	0.57	0.53	0.62	0.54	0.65
Debt / EBITDA Ratio	6.79	5.81	4.50	4.46	4.32	5.83
Net Debt / Equity Ratio	0.41	0.29	0.23	0.34	0.23	0.24
Net Debt / EBITDA Ratio	4.27	2.98	1.98	2.43	1.83	2.12
Net Debt / FCF Ratio	-4.74	-8.55	-394.10	-4.86	-2.17	-16.47
Asset Turnover	0.49	0.48	0.54	0.55	0.59	0.58
Inventory Turnover	2.40	2.52	2.80	3.11	4.14	4.52
Quick Ratio	0.54	0.57	1.10	0.77	1.28	1.34
Current Ratio	0.96	0.97	1.70	1.18	1.71	1.70
Return on Equity (ROE)	6.35%	3.13%	6.35%	4.05%	5.61%	1.58%
Return on Assets (ROA)	0.87%	1.01%	1.63%	2.46%	2.48%	1.74%
Return on Invested Capital (ROIC)	1.62%	2.09%	2.60%	4.61%	5.04%	1.32%
Return on Capital Employed (ROCE)	2.40%	2.80%	3.50%	6.40%	5.30%	3.90%
Earnings Yield	3.54%	2.16%	3.45%	1.76%	1.14%	0.33%
FCF Yield	-4.93%	-2.39%	-0.03%	-3.02%	-2.34%	-0.31%
Dividend Yield	0.90%	1.11%	0.92%	0.76%	0.40%	0.37%
Payout Ratio	25.34%	50.60%	26.00%	41.99%	26.15%	104.71%
Buyback Yield / Dilution	-	-	-12.29%	-1.91%	0.09%	1.81%
Total Shareholder Return	0.90%	1.11%	-11.37%	-1.14%	0.49%	2.18%

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