iWIN PLUS CO.,LTD. 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
Period Ending	Feb '26 Feb 12, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	39,263	37,091	52,809	70,458	97,212
Market Cap Growth	-7.77%	-29.76%	-25.05%	-27.52%	-
Enterprise Value	46,817	50,272	49,775	-	-
Last Close Price	1211.00	1144.00	1617.00	2240.00	4944.10
PS Ratio	0.98	0.94	1.64	5.87	10.72
PB Ratio	1.31	1.22	1.16	1.28	3.58
P/TBV Ratio	1.38	1.29	1.19	1.31	3.61
P/OCF Ratio	8.27	-	-	-	5783.47
EV/Sales Ratio	1.17	1.28	1.54	-	-
Debt / Equity Ratio	0.47	0.51	0.48	0.35	0.37
Net Debt / Equity Ratio	0.24	0.33	0.09	-0.46	-0.53
Net Debt / EBITDA Ratio	4.07	-4.97	-0.62	6.33	6.22
Net Debt / FCF Ratio	2.48	-2.02	-0.98	2.40	2.09
Asset Turnover	0.67	0.61	0.42	0.19	-
Inventory Turnover	11.51	17.41	15.06	7.69	-
Quick Ratio	1.05	0.90	0.85	1.97	2.50
Current Ratio	1.48	1.35	1.12	2.06	2.71
Return on Equity (ROE)	-30.43%	-38.48%	-23.04%	-15.42%	-
Return on Assets (ROA)	-2.26%	-6.43%	-8.35%	-6.02%	-
Return on Capital Employed (ROCE)	-5.80%	-17.30%	-22.20%	-10.60%	-9.30%
Earnings Yield	-28.15%	-39.27%	-22.92%	-7.46%	-4.96%
FCF Yield	7.51%	-13.26%	-7.60%	-15.09%	-7.04%
Buyback Yield / Dilution	-0.64%	-1.16%	-47.67%	-60.43%	-

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