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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb 12, 2026	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	166,566	211,207	482,254	242,325	-	-
Market Cap Growth	-28.39%	-56.20%	99.01%	-	-	-
Enterprise Value	200,294	191,945	437,483	231,342	-	-
Last Close Price	20450.00	26150.00	60400.00	30146.65	-	-
PE Ratio	-	-	27.44	22.96	-	-
PS Ratio	4.20	1.99	3.95	3.85	-	-
PB Ratio	1.27	1.50	3.10	2.52	-	-
P/TBV Ratio	1.27	1.50	3.11	2.52	-	-
P/FCF Ratio	-	-	-	111.71	-	-
P/OCF Ratio	-	-	-	17.64	-	-
EV/Sales Ratio	5.05	1.81	3.58	3.67	-	-
EV/EBITDA Ratio	-	-	26.90	17.86	-	-
EV/EBIT Ratio	-	-	31.73	19.66	-	-
EV/FCF Ratio	-4.82	-	-	106.65	-	-
Debt / Equity Ratio	0.44	0.24	0.20	0.02	0.12	0.52
Debt / EBITDA Ratio	-	-	1.88	0.14	0.59	4.14
Debt / FCF Ratio	-	-	-	0.84	2.49	-
Net Debt / Equity Ratio	0.26	0.00	-0.39	-0.70	-0.39	0.22
Net Debt / EBITDA Ratio	-1.75	0.14	-3.70	-5.19	-1.99	1.72
Net Debt / FCF Ratio	-0.81	0.01	2.12	-31.02	-8.39	-1.64
Asset Turnover	0.19	0.52	0.75	0.82	1.53	0.70
Inventory Turnover	32.32	170.77	197.44	98.26	65.92	18.78
Quick Ratio	2.47	4.16	10.66	3.31	4.43	1.51
Current Ratio	2.94	4.75	13.89	4.00	5.31	2.46
Return on Equity (ROE)	-13.00%	-5.50%	13.95%	17.23%	26.77%	5.70%
Return on Assets (ROA)	-6.53%	-2.20%	5.31%	9.59%	14.44%	3.03%
Return on Invested Capital (ROIC)	-13.62%	-6.11%	18.88%	45.23%	38.59%	3.95%
Return on Capital Employed (ROCE)	-13.30%	-4.10%	7.20%	12.10%	17.10%	5.80%
Earnings Yield	-11.24%	-3.86%	3.64%	4.36%	-	-
FCF Yield	-24.94%	-21.82%	-5.88%	0.90%	-	-
Buyback Yield / Dilution	11.62%	0.51%	-25.83%	-15.18%	-1266.33%	-61.45%

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