S&D 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 26, 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	162,862	196,997	127,860	70,593	64,139	77,738
Market Cap Growth	-8.46%	54.07%	81.12%	10.06%	-17.49%	-
Enterprise Value	120,930	169,311	95,916	18,805	12,075	26,501
Last Close Price	56300.00	68100.00	43003.06	16635.91	14674.19	17453.05
PE Ratio	7.90	9.56	7.51	5.95	6.51	10.10
Forward PE	-	6.81	6.77	6.63	6.43	-
PS Ratio	1.08	1.31	1.10	0.80	0.88	1.27
PB Ratio	1.89	2.28	1.88	0.80	0.82	1.13
P/TBV Ratio	1.91	2.31	1.91	0.81	0.83	1.14
P/FCF Ratio	22.72	27.49	10.79	6.44	29.39	11.18
P/OCF Ratio	7.15	8.65	8.54	5.90	7.74	8.37
EV/Sales Ratio	0.80	1.12	0.83	0.21	0.17	0.43
EV/EBITDA Ratio	4.76	6.67	4.36	1.29	0.97	2.48
EV/EBIT Ratio	5.26	7.36	4.77	1.46	1.10	2.89
EV/FCF Ratio	16.87	23.62	8.09	1.72	5.53	3.81
Debt / Equity Ratio	0.00	0.00	0.00	0.00	0.00	0.00
Debt / EBITDA Ratio	0.01	0.01	0.01	0.01	0.02	0.01
Debt / FCF Ratio	0.03	0.03	0.02	0.02	0.13	0.02
Net Debt / Equity Ratio	-0.49	-0.49	-0.55	-0.71	-0.69	-0.76
Net Debt / EBITDA Ratio	-1.65	-1.65	-1.69	-4.33	-4.32	-4.93
Net Debt / FCF Ratio	-5.85	-5.85	-3.13	-5.77	-24.74	-7.57
Asset Turnover	1.50	1.50	1.17	0.89	0.83	0.96
Inventory Turnover	7.55	7.55	8.10	8.40	8.41	7.86
Quick Ratio	2.63	2.63	2.47	4.69	4.62	4.62
Current Ratio	3.44	3.44	3.01	5.19	5.15	5.01
Return on Equity (ROE)	26.71%	26.71%	21.74%	14.24%	13.39%	14.97%
Return on Assets (ROA)	14.24%	14.24%	12.63%	8.07%	7.75%	8.93%
Return on Invested Capital (ROIC)	41.41%	53.15%	58.73%	40.80%	44.87%	46.74%
Return on Capital Employed (ROCE)	26.60%	26.60%	29.40%	14.50%	13.90%	13.30%
Earnings Yield	12.65%	10.46%	13.32%	16.82%	15.35%	9.90%
FCF Yield	4.40%	3.64%	9.27%	15.53%	3.40%	8.95%
Payout Ratio	11.23%	11.23%	11.92%	10.26%	6.18%	3.95%
Buyback Yield / Dilution	10.73%	10.73%	20.18%	0.02%	-23.04%	-8.70%

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