POINT ENGINEERING 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 30, 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	57,549	60,279	65,455	93,742	114,544	191,731
Market Cap Growth	-15.46%	-7.91%	-30.18%	-18.16%	-40.26%	21.15%
Enterprise Value	37,103	42,425	52,467	80,872	91,606	177,776
Last Close Price	1012.00	1060.00	1139.00	1631.24	1956.10	3276.72
PE Ratio	-	-	48.32	-	146.86	47.25
Forward PE	-	19.10	19.10	19.10	19.10	16.95
PS Ratio	1.60	1.68	2.11	3.59	2.91	4.23
PB Ratio	0.86	0.90	0.90	1.32	1.47	2.46
P/TBV Ratio	0.88	0.92	0.92	1.35	1.51	2.52
P/FCF Ratio	11.16	11.69	25.28	-	20.57	699.21
P/OCF Ratio	6.56	6.87	11.67	219.01	11.79	20.32
EV/Sales Ratio	1.03	1.18	1.69	3.09	2.33	3.92
EV/EBITDA Ratio	5.21	5.93	10.11	-	14.52	19.07
EV/EBIT Ratio	46.69	50.99	-	-	202.32	58.28
EV/FCF Ratio	7.19	8.23	20.27	-	16.45	648.32
Debt / Equity Ratio	0.33	0.33	0.30	0.34	0.25	0.24
Debt / EBITDA Ratio	3.03	3.03	4.18	-	3.12	1.99
Debt / FCF Ratio	4.21	4.21	8.37	-	3.53	67.52
Net Debt / Equity Ratio	-0.31	-0.31	-0.21	-0.17	-0.27	-0.19
Net Debt / EBITDA Ratio	-2.87	-2.87	-2.97	4.51	-3.30	-1.57
Net Debt / FCF Ratio	-3.99	-3.99	-5.96	1.64	-3.74	-53.37
Asset Turnover	0.38	0.38	0.32	0.26	0.39	0.44
Inventory Turnover	12.41	12.41	11.79	9.88	8.08	8.47
Quick Ratio	3.32	3.32	4.46	2.43	2.27	2.86
Current Ratio	3.55	3.55	4.89	2.60	2.51	3.24
Return on Equity (ROE)	-8.52%	-8.52%	1.89%	-8.79%	1.01%	5.23%
Return on Assets (ROA)	0.55%	0.55%	-0.83%	-5.60%	0.28%	1.84%
Return on Invested Capital (ROIC)	1.65%	1.61%	-2.21%	-15.49%	0.75%	5.03%
Return on Capital Employed (ROCE)	1.10%	1.10%	-1.50%	-11.10%	0.60%	3.50%
Earnings Yield	-10.29%	-9.82%	2.07%	-6.98%	0.68%	2.12%
FCF Yield	8.96%	8.56%	3.96%	-7.94%	4.86%	0.14%
Payout Ratio	-	-	-	-	145.28%	55.91%
Buyback Yield / Dilution	-0.88%	-0.88%	0.84%	-0.03%	1.11%	-0.66%

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