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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 29, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	427,960	241,965	285,307	347,669	422,504	815,385
Market Cap Growth	86.86%	-15.19%	-17.94%	-17.71%	-48.18%	17.42%
Enterprise Value	516,062	323,219	342,199	392,269	493,189	857,020
Last Close Price	27450.00	15520.00	18070.96	21783.48	26227.19	50268.88
PE Ratio	67.00	35.82	46.30	28.99	56.90	87.69
Forward PE	64.59	25.92	25.92	25.92	25.92	56.91
PS Ratio	2.18	1.24	1.66	1.89	2.33	4.57
PB Ratio	2.10	1.19	1.42	1.80	2.28	4.49
P/TBV Ratio	2.11	1.20	1.43	1.81	2.29	4.51
P/OCF Ratio	53.23	30.09	13.19	12.13	27.07	39.10
EV/Sales Ratio	2.63	1.65	1.99	2.14	2.72	4.80
EV/EBITDA Ratio	24.11	15.10	17.50	17.41	19.29	37.78
EV/EBIT Ratio	76.88	48.15	59.75	43.85	38.20	71.66
Debt / Equity Ratio	0.66	0.66	0.57	0.53	0.62	0.54
Debt / EBITDA Ratio	6.27	6.27	5.81	4.50	4.46	4.32
Net Debt / Equity Ratio	0.43	0.43	0.29	0.23	0.34	0.23
Net Debt / EBITDA Ratio	4.12	4.12	2.98	1.98	2.43	1.83
Net Debt / FCF Ratio	-4.10	-4.10	-8.55	-394.10	-4.86	-2.17
Asset Turnover	0.53	0.53	0.48	0.54	0.55	0.59
Inventory Turnover	2.79	2.79	2.52	2.80	3.11	4.14
Quick Ratio	0.58	0.58	0.57	1.10	0.77	1.28
Current Ratio	0.97	0.97	0.97	1.70	1.18	1.71
Return on Equity (ROE)	3.34%	3.34%	3.13%	6.35%	4.05%	5.61%
Return on Assets (ROA)	1.13%	1.13%	1.01%	1.63%	2.46%	2.48%
Return on Invested Capital (ROIC)	2.35%	2.44%	2.09%	2.60%	4.61%	5.04%
Return on Capital Employed (ROCE)	3.10%	3.10%	2.80%	3.50%	6.40%	5.30%
Earnings Yield	1.58%	2.79%	2.16%	3.45%	1.76%	1.14%
FCF Yield	-5.02%	-8.89%	-2.39%	-0.03%	-3.02%	-2.34%
Dividend Yield	0.70%	1.29%	1.11%	0.92%	0.76%	0.40%
Payout Ratio	46.16%	46.16%	50.60%	26.00%	41.99%	26.15%
Buyback Yield / Dilution	10.37%	10.37%	-	-12.29%	-1.91%	0.09%
Total Shareholder Return	11.08%	11.66%	1.11%	-11.37%	-1.14%	0.49%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.