ABOV Semiconductor 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 8, 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	185,611	199,470	124,896	227,848	133,640	235,849
Market Cap Growth	-9.64%	59.71%	-45.18%	70.49%	-43.34%	-19.35%
Enterprise Value	265,302	282,779	216,361	357,317	129,241	184,296
Last Close Price	11250.00	12090.00	7433.73	13296.52	7746.84	13313.22
PE Ratio	18.35	19.73	47.12	-	10.56	17.21
Forward PE	-	11.30	11.30	11.30	11.30	11.30
PS Ratio	0.76	0.82	0.54	0.98	0.55	1.41
PB Ratio	1.20	1.29	0.81	1.62	0.77	2.11
P/TBV Ratio	1.60	1.72	1.21	2.53	1.32	2.14
P/FCF Ratio	24.90	26.75	9.05	10.04	-	17.77
P/OCF Ratio	12.60	13.54	4.63	7.03	-	17.39
EV/Sales Ratio	1.09	1.16	0.93	1.54	0.53	1.10
EV/EBITDA Ratio	8.84	9.55	11.81	27.56	3.58	8.38
EV/EBIT Ratio	25.16	27.81	-	-	5.00	10.46
EV/FCF Ratio	35.58	37.93	15.68	15.75	-	13.88
Debt / Equity Ratio	0.62	0.62	0.73	0.83	0.64	0.00
Debt / EBITDA Ratio	3.21	3.21	6.14	8.96	3.07	0.02
Debt / FCF Ratio	12.78	12.78	8.15	5.12	-	0.03
Net Debt / Equity Ratio	0.29	0.29	0.26	0.52	0.52	-0.11
Net Debt / EBITDA Ratio	1.49	1.49	2.16	5.61	2.49	-0.56
Net Debt / FCF Ratio	5.92	5.92	2.87	3.21	-3.65	-0.94
Asset Turnover	0.84	0.84	0.80	0.75	1.04	1.22
Inventory Turnover	6.61	6.61	7.35	4.41	4.46	7.75
Quick Ratio	0.70	0.70	0.84	0.61	0.43	1.80
Current Ratio	1.08	1.08	1.10	1.01	1.00	2.88
Return on Equity (ROE)	1.27%	1.27%	-12.26%	-21.32%	8.88%	12.86%
Return on Assets (ROA)	2.20%	2.20%	-1.10%	-2.95%	6.93%	8.04%
Return on Invested Capital (ROIC)	2.14%	2.20%	-2.52%	-6.15%	12.54%	21.32%
Return on Capital Employed (ROCE)	6.00%	6.00%	-2.80%	-8.20%	12.70%	15.50%
Earnings Yield	5.45%	5.07%	2.12%	-5.51%	9.31%	5.81%
FCF Yield	4.02%	3.74%	11.05%	9.96%	-18.43%	5.63%
Payout Ratio	24.48%	24.48%	62.24%	-	31.91%	28.94%
Buyback Yield / Dilution	0.46%	0.46%	-0.41%	-0.28%	0.59%	-0.23%
Total Shareholder Return	1.80%	0.46%	-0.41%	-0.28%	0.59%	-0.23%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.