Spigen Korea 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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 27, 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	141,701	132,958	116,798	198,984	199,587	259,283
Market Cap Growth	-1.05%	13.84%	-41.30%	-0.30%	-23.02%	-33.95%
Enterprise Value	-6,297	18,090	-53,228	90,799	60,193	119,243
Last Close Price	23500.00	22050.00	18939.56	30846.00	30939.47	39516.33
PE Ratio	4.73	4.58	4.03	4.73	6.05	5.66
Forward PE	-	5.27	5.27	5.27	5.27	5.27
PS Ratio	0.31	0.29	0.25	0.45	0.45	0.67
PB Ratio	0.27	0.25	0.23	0.42	0.47	0.65
P/TBV Ratio	0.27	0.26	0.23	0.44	0.48	0.67
P/FCF Ratio	4.11	3.86	-	-	-	6.44
P/OCF Ratio	3.28	3.08	3.97	5.95	9.65	6.24
PEG Ratio	-	0.52	0.52	0.52	0.52	0.52
EV/Sales Ratio	-	0.04	-	0.20	0.14	0.31
EV/EBITDA Ratio	-	0.46	-	2.06	1.00	2.29
EV/EBIT Ratio	-	0.58	-	2.57	1.16	2.68
EV/FCF Ratio	-0.18	0.53	-	-	-	2.96
Debt / Equity Ratio	0.01	0.01	0.00	0.01	0.01	0.03
Debt / EBITDA Ratio	0.16	0.16	0.06	0.09	0.06	0.25
Debt / FCF Ratio	0.19	0.19	-	-	-	0.33
Net Debt / Equity Ratio	-0.28	-0.28	-0.24	-0.21	-0.30	-0.39
Net Debt / EBITDA Ratio	-3.81	-3.81	-3.85	-2.27	-2.14	-2.96
Net Debt / FCF Ratio	-4.33	-4.33	2.85	2.15	10.53	-3.82
Asset Turnover	0.81	0.81	0.86	0.90	0.96	0.89
Inventory Turnover	1.93	1.93	1.85	1.82	2.26	2.61
Quick Ratio	5.28	5.28	3.46	3.23	3.69	3.74
Current Ratio	8.49	8.49	6.18	6.06	5.98	5.21
Return on Equity (ROE)	5.53%	5.53%	5.65%	9.24%	7.96%	12.42%
Return on Assets (ROA)	3.41%	3.41%	2.51%	4.46%	6.96%	6.44%
Return on Invested Capital (ROIC)	6.69%	6.78%	4.56%	8.37%	15.08%	18.16%
Return on Capital Employed (ROCE)	5.80%	5.80%	4.10%	7.40%	12.00%	10.80%
Earnings Yield	20.48%	21.83%	24.82%	21.13%	16.54%	17.67%
FCF Yield	24.32%	25.92%	-37.49%	-23.35%	-6.10%	15.52%
Payout Ratio	9.60%	9.60%	14.48%	8.03%	15.34%	15.79%
Buyback Yield / Dilution	3.08%	3.08%	0.01%	-	-	-
Total Shareholder Return	5.02%	3.08%	0.01%	-	-	-

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