Fine Circuit 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
Period Ending	Apr '26 Apr 6, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Market Capitalization	59,435	71,038	69,854	96,265	14,443
Market Cap Growth	-17.16%	1.70%	-27.44%	566.50%	-
Enterprise Value	82,273	95,223	75,771	100,280	-
Last Close Price	5020.00	6000.00	5735.03	7467.10	2926.79
PE Ratio	-	-	15.42	21.31	4.03
PS Ratio	0.73	0.87	0.81	1.39	0.22
PB Ratio	1.37	1.63	1.35	2.00	0.46
P/TBV Ratio	2.16	2.58	2.01	3.22	0.47
P/FCF Ratio	48.42	57.87	-	12.02	3.67
P/OCF Ratio	21.08	25.20	60.91	8.11	2.02
EV/Sales Ratio	1.01	1.16	0.88	1.45	-
EV/EBITDA Ratio	45.94	57.45	9.83	15.13	-
EV/EBIT Ratio	-	-	16.79	23.41	-
EV/FCF Ratio	67.03	77.58	-	12.52	-
Debt / Equity Ratio	0.58	0.58	0.62	0.66	0.27
Debt / EBITDA Ratio	15.14	15.14	4.14	4.77	1.67
Debt / FCF Ratio	20.44	20.44	-	3.95	2.12
Net Debt / Equity Ratio	0.40	0.40	0.10	-0.15	-0.08
Net Debt / EBITDA Ratio	10.41	10.41	0.69	-1.07	-0.50
Net Debt / FCF Ratio	14.06	14.06	-6.37	-0.89	-0.64
Asset Turnover	0.86	0.86	0.81	0.89	-
Inventory Turnover	5.38	5.38	4.90	5.20	-
Quick Ratio	0.56	0.56	0.85	1.07	1.24
Current Ratio	0.92	0.92	1.23	1.41	1.81
Return on Equity (ROE)	-7.92%	-7.92%	9.33%	13.11%	-
Return on Assets (ROA)	-1.06%	-1.06%	2.64%	3.44%	-
Return on Invested Capital (ROIC)	-2.64%	-2.74%	7.83%	8.82%	11.57%
Return on Capital Employed (ROCE)	-3.20%	-3.20%	7.10%	6.90%	12.00%
Earnings Yield	-6.70%	-5.60%	6.49%	4.69%	24.84%
FCF Yield	2.07%	1.73%	-1.19%	8.32%	27.26%
Payout Ratio	-	-	104.53%	108.49%	11.15%
Buyback Yield / Dilution	-	-	6.02%	-25.98%	-

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