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 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	209,699	124,896	227,848	133,640	235,849	292,418
Market Cap Growth	52.40%	-45.18%	70.49%	-43.34%	-19.35%	151.44%
Enterprise Value	293,008	216,361	357,317	129,241	184,296	249,434
Last Close Price	12710.00	7570.00	13540.27	7888.85	13557.27	16550.88
PE Ratio	18.54	47.12	-	10.56	17.21	20.83
Forward PE	-	11.30	11.30	11.30	11.30	11.30
PS Ratio	0.90	0.54	0.98	0.55	1.41	2.03
PB Ratio	1.32	0.81	1.62	0.77	2.11	2.89
P/TBV Ratio	2.04	1.21	2.53	1.32	2.14	2.99
P/FCF Ratio	20.36	9.05	10.04	-	17.77	13.89
P/OCF Ratio	10.96	4.63	7.03	-	17.39	13.33
EV/Sales Ratio	1.26	0.93	1.54	0.53	1.10	1.73
EV/EBITDA Ratio	10.76	11.81	27.56	3.58	8.38	11.27
EV/EBIT Ratio	40.74	-	-	5.00	10.46	14.16
EV/FCF Ratio	28.45	15.68	15.75	-	13.88	11.85
Debt / Equity Ratio	0.62	0.73	0.83	0.64	0.00	0.22
Debt / EBITDA Ratio	3.71	6.14	8.96	3.07	0.02	1.02
Debt / FCF Ratio	9.53	8.15	5.12	-	0.03	1.08
Net Debt / Equity Ratio	0.30	0.26	0.52	0.52	-0.11	-0.49
Net Debt / EBITDA Ratio	1.79	2.16	5.61	2.49	-0.56	-2.26
Net Debt / FCF Ratio	4.60	2.87	3.21	-3.65	-0.94	-2.38
Asset Turnover	0.78	0.80	0.75	1.04	1.22	1.15
Inventory Turnover	6.17	7.35	4.41	4.46	7.75	6.16
Quick Ratio	0.72	0.84	0.61	0.43	1.80	2.38
Current Ratio	1.09	1.10	1.01	1.00	2.88	2.86
Return on Equity (ROE)	-0.89%	-12.26%	-21.32%	8.88%	12.86%	14.65%
Return on Assets (ROA)	1.33%	-1.10%	-2.95%	6.93%	8.04%	8.79%
Return on Invested Capital (ROIC)	-1.21%	-2.52%	-6.15%	12.54%	21.32%	32.53%
Return on Capital Employed (ROCE)	3.60%	-2.80%	-8.20%	12.70%	15.50%	17.10%
Earnings Yield	5.41%	2.12%	-5.51%	9.31%	5.81%	4.80%
FCF Yield	4.91%	11.05%	9.96%	-18.43%	5.63%	7.20%
Dividend Yield	1.18%	1.98%	-	-	-	1.45%
Payout Ratio	21.83%	62.24%	-	31.91%	28.94%	23.44%
Buyback Yield / Dilution	30.68%	-0.10%	-0.28%	0.59%	-0.23%	-0.36%
Total Shareholder Return	31.86%	1.88%	-0.28%	0.59%	-0.23%	1.09%

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