TOP MATERIAL Co., Ltd (KOSDAQ:360070)

TOP MATERIAL Ratios and Metrics

Market cap in millions KRW. Fiscal year is January - December.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr 2, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	143,907	170,639	211,207	482,254	242,325	-
Market Cap Growth	-45.16%	-19.21%	-56.20%	99.01%	-	-
Enterprise Value	186,206	204,366	191,945	437,483	231,342	-
Last Close Price	17600.00	20950.00	26150.00	60400.00	30146.65	-
PE Ratio	-	-	-	27.44	22.96	-
PS Ratio	6.22	7.38	1.99	3.95	3.85	-
PB Ratio	1.32	1.56	1.50	3.10	2.52	-
P/TBV Ratio	1.32	1.57	1.50	3.11	2.52	-
P/FCF Ratio	-	-	-	-	111.71	-
P/OCF Ratio	183.98	218.16	-	-	17.64	-
EV/Sales Ratio	8.05	8.84	1.81	3.58	3.67	-
EV/EBITDA Ratio	-	-	-	26.90	17.86	-
EV/EBIT Ratio	-	-	-	31.73	19.66	-
EV/FCF Ratio	-5.91	-	-	-	106.65	-
Debt / Equity Ratio	0.54	0.54	0.24	0.20	0.02	0.12
Debt / EBITDA Ratio	-	-	-	1.88	0.14	0.59
Debt / FCF Ratio	-	-	-	-	0.84	2.49
Net Debt / Equity Ratio	0.39	0.39	0.00	-0.39	-0.70	-0.39
Net Debt / EBITDA Ratio	-1.31	-1.31	0.14	-3.70	-5.19	-1.99
Net Debt / FCF Ratio	-1.34	-1.34	0.01	2.12	-31.02	-8.39
Asset Turnover	0.12	0.12	0.52	0.75	0.82	1.53
Inventory Turnover	27.82	27.82	170.77	197.44	98.26	65.92
Quick Ratio	1.66	1.66	4.16	10.66	3.31	4.43
Current Ratio	1.96	1.96	4.75	13.89	4.00	5.31
Return on Equity (ROE)	-24.51%	-24.51%	-5.50%	13.95%	17.23%	26.77%
Return on Assets (ROA)	-11.25%	-11.25%	-2.20%	5.31%	9.59%	14.44%
Return on Invested Capital (ROIC)	-22.45%	-24.34%	-6.11%	18.88%	45.23%	38.59%
Return on Capital Employed (ROCE)	-24.30%	-24.30%	-4.10%	7.20%	12.10%	17.10%
Earnings Yield	-21.33%	-17.99%	-3.86%	3.64%	4.36%	-
FCF Yield	-21.89%	-18.46%	-21.82%	-5.88%	0.90%	-
Buyback Yield / Dilution	-1.92%	-1.92%	2.67%	-25.83%	-15.18%	-1266.33%

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