ABOV Semiconductor Co., Ltd. (KOSDAQ:102120)

ABOV Semiconductor Ratios and Metrics

Market cap in millions KRW. Fiscal year is January - December.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr 29, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	229,828	199,470	124,896	227,848	133,640	235,849
Market Cap Growth	42.73%	59.71%	-45.18%	70.49%	-43.34%	-19.35%
Enterprise Value	309,518	282,779	216,361	357,317	129,241	184,296
Last Close Price	13930.00	12090.00	7433.73	13296.52	7746.84	13313.22
PE Ratio	22.72	19.73	47.12	-	10.56	17.21
Forward PE	-	11.30	11.30	11.30	11.30	11.30
PS Ratio	0.94	0.82	0.54	0.98	0.55	1.41
PB Ratio	1.49	1.29	0.81	1.62	0.77	2.11
P/TBV Ratio	1.98	1.72	1.21	2.53	1.32	2.14
P/FCF Ratio	30.83	26.75	9.05	10.04	-	17.77
P/OCF Ratio	15.60	13.54	4.63	7.03	-	17.39
EV/Sales Ratio	1.27	1.16	0.93	1.54	0.53	1.10
EV/EBITDA Ratio	10.32	9.55	11.81	27.56	3.58	8.38
EV/EBIT Ratio	29.36	27.81	-	-	5.00	10.46
EV/FCF Ratio	41.51	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	4.40%	5.07%	2.12%	-5.51%	9.31%	5.81%
FCF Yield	3.24%	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	1.55%	0.46%	-0.41%	-0.28%	0.59%	-0.23%

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