HANDYSOFT 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 2019
Period Ending	Feb '26 Feb 11, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '19 Dec 31, 2019
Market Capitalization	45,110	54,148	61,426	58,612	71,324	39,479
Market Cap Growth	-15.48%	-11.85%	4.80%	-17.82%	80.66%	-35.46%
Enterprise Value	-9,861	14,839	9,313	12,666	33,532	18,072
Last Close Price	1885.00	2790.00	3165.00	3020.00	3675.00	2035.00
PE Ratio	12.09	63.73	29.71	55.63	19.93	-
PS Ratio	1.28	1.91	2.35	1.77	4.18	1.14
PB Ratio	0.57	0.79	0.90	0.89	1.14	0.71
P/TBV Ratio	0.59	0.85	0.98	1.00	1.15	0.71
P/FCF Ratio	14.48	12.13	27.64	95.42	41.87	16.46
P/OCF Ratio	13.19	11.98	26.45	73.95	31.25	12.18
EV/Sales Ratio	-	0.52	0.36	0.38	1.97	0.52
EV/EBITDA Ratio	-	-	58.99	9.39	21.61	-
EV/EBIT Ratio	-	-	-	1929.76	28.60	-
EV/FCF Ratio	-3.17	3.32	4.19	20.62	19.68	7.54
Debt / Equity Ratio	0.01	0.01	0.01	0.02	0.01	0.06
Debt / EBITDA Ratio	0.49	-	3.76	0.79	0.50	-
Debt / FCF Ratio	0.18	0.16	0.27	1.74	0.45	1.34
Net Debt / Equity Ratio	-0.70	-0.63	-0.79	-0.76	-0.73	-0.68
Net Debt / EBITDA Ratio	-48.56	48.11	-342.11	-37.40	-29.59	10.19
Net Debt / FCF Ratio	-17.73	-9.75	-24.30	-82.11	-26.96	-15.76
Asset Turnover	0.43	0.36	0.34	0.44	-	0.58
Inventory Turnover	4.94	5.94	10.36	7.60	-	5.26
Quick Ratio	5.52	3.20	8.66	5.45	5.07	5.93
Current Ratio	6.14	3.62	8.97	5.70	5.52	7.36
Return on Equity (ROE)	3.95%	0.88%	2.54%	0.20%	-	-26.44%
Return on Assets (ROA)	0.04%	-1.57%	-0.79%	0.01%	-	-4.79%
Return on Invested Capital (ROIC)	0.21%	-10.20%	-6.51%	0.04%	6.78%	-18.02%
Return on Capital Employed (ROCE)	0.10%	-2.90%	-1.40%	0.00%	1.80%	-8.00%
Earnings Yield	6.77%	1.57%	3.37%	1.80%	5.02%	-28.39%
FCF Yield	6.91%	8.24%	3.62%	1.05%	2.39%	6.08%
Buyback Yield / Dilution	-1.10%	-	-	-0.01%	-22.19%	-109.41%

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