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	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	502,067	951,910	855,770	762,003
Market Cap Growth	-60.47%	11.23%	12.31%	-
Enterprise Value	325,372	793,996	728,500	-
Last Close Price	21150.00	39789.80	35581.70	31683.01
PE Ratio	19.95	51.10	35.09	29.10
Forward PE	11.27	25.36	24.40	19.77
PS Ratio	5.60	11.36	11.43	10.07
PB Ratio	2.37	4.54	4.37	4.50
P/TBV Ratio	2.46	4.73	4.65	4.78
P/FCF Ratio	13.53	27.27	36.47	80.57
P/OCF Ratio	13.19	26.83	36.06	59.62
EV/Sales Ratio	3.63	9.47	9.73	-
EV/EBITDA Ratio	12.33	34.31	31.62	-
EV/EBIT Ratio	13.66	39.10	35.50	-
EV/FCF Ratio	8.77	22.75	31.05	-
Debt / Equity Ratio	0.02	0.02	0.02	0.03
Debt / EBITDA Ratio	0.17	0.20	0.17	0.14
Debt / FCF Ratio	0.12	0.13	0.17	0.46
Net Debt / Equity Ratio	-0.83	-0.79	-0.69	-0.67
Net Debt / EBITDA Ratio	-6.70	-7.16	-5.89	-3.74
Net Debt / FCF Ratio	-4.76	-4.75	-5.78	-12.07
Asset Turnover	0.38	0.36	0.36	-
Quick Ratio	5.59	6.71	7.32	7.91
Current Ratio	5.82	6.95	8.16	8.74
Return on Equity (ROE)	12.30%	9.18%	13.34%	-
Return on Assets (ROA)	6.22%	5.48%	6.24%	-
Return on Invested Capital (ROIC)	45.59%	29.78%	27.76%	41.46%
Return on Capital Employed (ROCE)	11.00%	9.50%	10.30%	16.50%
Earnings Yield	5.02%	1.96%	2.85%	3.44%
FCF Yield	7.39%	3.67%	2.74%	1.24%
Dividend Yield	1.42%	0.79%	-	-
Payout Ratio	20.27%	27.40%	-	-
Buyback Yield / Dilution	-0.09%	-	-0.10%	-
Total Shareholder Return	1.33%	0.79%	-0.10%	-