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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 25, 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	46,881	47,981	54,148	61,426	58,612	71,324
Market Cap Growth	8.81%	-11.39%	-11.85%	4.80%	-17.82%	80.66%
Enterprise Value	-9,277	-6,989	14,839	9,313	12,666	33,532
Last Close Price	1959.00	2005.00	2790.00	3165.00	3020.00	3675.00
PE Ratio	50.23	58.75	63.73	29.71	55.63	19.93
PS Ratio	1.49	1.53	1.91	2.35	1.77	4.18
PB Ratio	0.60	0.61	0.79	0.90	0.89	1.14
P/TBV Ratio	0.61	0.62	0.85	0.98	1.00	1.15
P/FCF Ratio	-	-	12.13	27.64	95.42	41.87
P/OCF Ratio	-	-	11.98	26.45	73.95	31.25
EV/Sales Ratio	-	-	0.52	0.36	0.38	1.97
EV/EBITDA Ratio	-	-	-	58.99	9.39	21.61
EV/EBIT Ratio	-	-	-	-	1929.76	28.60
EV/FCF Ratio	2.07	-	3.32	4.19	20.62	19.68
Debt / Equity Ratio	0.00	0.00	0.01	0.01	0.02	0.01
Debt / EBITDA Ratio	0.51	0.51	-	3.76	0.79	0.50
Debt / FCF Ratio	-	-	0.16	0.27	1.74	0.45
Net Debt / Equity Ratio	-0.72	-0.72	-0.63	-0.79	-0.76	-0.73
Net Debt / EBITDA Ratio	-108.88	-108.88	48.11	-342.11	-37.40	-29.59
Net Debt / FCF Ratio	12.58	12.58	-9.75	-24.30	-82.11	-26.96
Asset Turnover	0.36	0.36	0.36	0.34	0.44	-
Inventory Turnover	3.24	3.24	5.94	10.36	7.60	-
Quick Ratio	5.16	5.16	3.20	8.66	5.45	5.07
Current Ratio	5.87	5.87	3.62	8.97	5.70	5.52
Return on Equity (ROE)	0.87%	0.87%	0.88%	2.54%	0.20%	-
Return on Assets (ROA)	-0.35%	-0.35%	-1.57%	-0.79%	0.01%	-
Return on Invested Capital (ROIC)	-1.21%	-1.17%	-10.20%	-6.51%	0.04%	6.78%
Return on Capital Employed (ROCE)	-0.60%	-0.60%	-2.90%	-1.40%	0.00%	1.80%
Earnings Yield	1.74%	1.70%	1.57%	3.37%	1.80%	5.02%
FCF Yield	-9.56%	-9.34%	8.24%	3.62%	1.05%	2.39%
Buyback Yield / Dilution	-8.44%	-8.44%	0.50%	-	-0.01%	-22.19%

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