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 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 19, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	847,461	951,910	855,770	762,003
Market Cap Growth	-20.22%	11.23%	12.31%	-
Enterprise Value	681,683	793,996	728,500	-
Last Close Price	35700.00	39789.80	35581.70	31683.01
PE Ratio	45.48	51.10	35.09	29.10
Forward PE	19.74	25.36	24.40	19.77
PS Ratio	10.11	11.36	11.43	10.07
PB Ratio	4.04	4.54	4.37	4.50
P/TBV Ratio	4.21	4.73	4.65	4.78
P/FCF Ratio	24.28	27.27	36.47	80.57
P/OCF Ratio	23.89	26.83	36.06	59.62
EV/Sales Ratio	8.13	9.47	9.73	-
EV/EBITDA Ratio	29.46	34.31	31.62	-
EV/EBIT Ratio	33.57	39.10	35.50	-
EV/FCF Ratio	19.53	22.75	31.05	-
Debt / Equity Ratio	0.02	0.02	0.02	0.03
Debt / EBITDA Ratio	0.20	0.20	0.17	0.14
Debt / FCF Ratio	0.13	0.13	0.17	0.46
Net Debt / Equity Ratio	-0.79	-0.79	-0.69	-0.67
Net Debt / EBITDA Ratio	-7.16	-7.16	-5.89	-3.74
Net Debt / FCF Ratio	-4.75	-4.75	-5.78	-12.07
Asset Turnover	0.36	0.36	0.36	-
Quick Ratio	6.71	6.71	7.32	7.91
Current Ratio	6.95	6.95	8.16	8.74
Return on Equity (ROE)	9.18%	9.18%	13.34%	-
Return on Assets (ROA)	5.48%	5.48%	6.24%	-
Return on Invested Capital (ROIC)	35.78%	29.78%	27.76%	41.46%
Return on Capital Employed (ROCE)	9.50%	9.50%	10.30%	16.50%
Earnings Yield	2.20%	1.96%	2.85%	3.44%
FCF Yield	4.12%	3.67%	2.74%	1.24%
Payout Ratio	27.40%	27.40%	-	-
Buyback Yield / Dilution	0.06%	0.06%	-0.13%	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.