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	Dec '25 Dec 24, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	931,732	855,770	762,003
Market Cap Growth	1.95%	12.31%	-
Enterprise Value	773,818	728,500	-
Last Close Price	39250.00	35859.09	31930.01
PE Ratio	67.44	35.09	29.10
Forward PE	24.82	24.40	19.77
PS Ratio	11.98	11.43	10.07
PB Ratio	4.64	4.37	4.50
P/TBV Ratio	4.91	4.65	4.78
P/FCF Ratio	34.30	36.47	80.57
P/OCF Ratio	34.06	36.06	59.62
EV/Sales Ratio	9.95	9.73	-
EV/EBITDA Ratio	26.61	26.08	-
EV/EBIT Ratio	29.19	28.67	-
EV/FCF Ratio	28.48	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
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 Capital (ROIC)	8.34%	8.50%	-
Return on Capital Employed (ROCE)	13.00%	12.70%	16.50%
Earnings Yield	1.48%	2.85%	3.44%
FCF Yield	2.92%	2.74%	1.24%
Dividend Yield	0.55%	0.60%	-
Buyback Yield / Dilution	-	-0.10%	-
Total Shareholder Return	0.54%	0.51%	-

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