DEAR U 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 2024	FY 2023
Period Ending	Feb '26 Feb 26, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	911,555	855,770	762,003
Market Cap Growth	6.22%	12.31%	-
Enterprise Value	753,640	728,500	-
Last Close Price	38400.00	35859.09	31930.01
PE Ratio	65.98	35.09	29.10
Forward PE	21.24	24.40	19.77
PS Ratio	11.72	11.43	10.07
PB Ratio	4.54	4.37	4.50
P/TBV Ratio	4.80	4.65	4.78
P/FCF Ratio	33.55	36.47	80.57
P/OCF Ratio	33.32	36.06	59.62
EV/Sales Ratio	9.69	9.73	-
EV/EBITDA Ratio	25.91	26.08	-
EV/EBIT Ratio	28.43	28.67	-
EV/FCF Ratio	27.74	31.05	-
Debt / Equity Ratio	0.02	0.02	0.03
Debt / EBITDA Ratio	0.11	0.14	0.14
Debt / FCF Ratio	0.12	0.17	0.46
Net Debt / Equity Ratio	-0.79	-0.69	-0.67
Net Debt / EBITDA Ratio	-5.43	-4.86	-3.74
Net Debt / FCF Ratio	-5.81	-5.78	-12.07
Asset Turnover	0.35	0.36	-
Quick Ratio	6.80	7.32	7.91
Current Ratio	7.08	8.16	8.74
Return on Equity (ROE)	7.08%	13.34%	-
Return on Assets (ROA)	7.53%	7.73%	-
Return on Invested Capital (ROIC)	44.34%	34.38%	41.46%
Return on Capital Employed (ROCE)	13.00%	12.70%	16.50%
Earnings Yield	1.52%	2.85%	3.44%
FCF Yield	2.98%	2.74%	1.24%
Dividend Yield	0.82%	0.60%	-
Buyback Yield / Dilution	-	-0.10%	-
Total Shareholder Return	0.82%	0.51%	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.