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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '26 Mar 6, 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	143,209	116,798	198,984	199,587	259,283	392,542
Market Cap Growth	10.98%	-41.30%	-0.30%	-23.02%	-33.95%	27.65%
Enterprise Value	28,341	-53,228	90,799	60,193	119,243	280,254
Last Close Price	23750.00	19370.00	31547.05	31642.64	40414.43	60010.81
PE Ratio	4.72	4.03	4.73	6.05	5.66	7.34
Forward PE	-	5.27	5.27	5.27	5.27	8.10
PS Ratio	0.31	0.25	0.45	0.45	0.67	0.97
PB Ratio	0.28	0.23	0.42	0.47	0.65	1.16
P/TBV Ratio	0.28	0.23	0.44	0.48	0.67	1.23
P/FCF Ratio	-	-	-	-	6.44	6.80
P/OCF Ratio	3.76	3.97	5.95	9.65	6.24	4.90
PEG Ratio	-	0.52	0.52	0.52	0.52	0.52
EV/Sales Ratio	0.06	-	0.20	0.14	0.31	0.70
EV/EBITDA Ratio	0.85	-	2.06	1.00	2.29	3.21
EV/EBIT Ratio	1.12	-	2.57	1.16	2.68	3.52
EV/FCF Ratio	-0.81	-	-	-	2.96	4.86
Debt / Equity Ratio	0.04	0.00	0.01	0.01	0.03	0.05
Debt / EBITDA Ratio	0.68	0.06	0.09	0.06	0.25	0.18
Debt / FCF Ratio	-	-	-	-	0.33	0.27
Net Debt / Equity Ratio	-0.22	-0.24	-0.21	-0.30	-0.39	-0.39
Net Debt / EBITDA Ratio	-3.48	-3.85	-2.27	-2.14	-2.96	-1.51
Net Debt / FCF Ratio	3.31	2.85	2.15	10.53	-3.82	-2.28
Asset Turnover	0.82	0.86	0.90	0.96	0.89	1.07
Inventory Turnover	1.93	1.85	1.82	2.26	2.61	3.41
Quick Ratio	3.62	3.46	3.23	3.69	3.74	3.09
Current Ratio	6.04	6.18	6.06	5.98	5.21	4.23
Return on Equity (ROE)	5.76%	5.65%	9.24%	7.96%	12.42%	17.34%
Return on Assets (ROA)	2.80%	2.51%	4.46%	6.96%	6.44%	13.25%
Return on Invested Capital (ROIC)	5.51%	4.56%	8.37%	15.08%	18.16%	28.86%
Return on Capital Employed (ROCE)	4.70%	4.10%	7.40%	12.00%	10.80%	22.60%
Earnings Yield	20.75%	24.82%	21.13%	16.54%	17.67%	13.62%
FCF Yield	-24.47%	-37.49%	-23.35%	-6.10%	15.52%	14.71%
Dividend Yield	1.95%	2.38%	-	-	-	2.00%
Payout Ratio	9.37%	14.48%	8.03%	15.34%	15.79%	14.66%
Buyback Yield / Dilution	1.99%	-	-	-	-	-
Total Shareholder Return	3.89%	2.38%	-	-	-	2.00%

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