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	Jul '26 Jul 20, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	453,404	951,910	855,770	762,003
Market Cap Growth	-64.95%	11.23%	12.31%	-
Enterprise Value	276,708	793,996	728,500	-
Last Close Price	19100.00	39789.80	35581.70	31683.01
PE Ratio	18.01	51.10	35.09	29.10
Forward PE	10.26	25.36	24.40	19.77
PS Ratio	5.05	11.36	11.43	10.07
PB Ratio	2.14	4.54	4.37	4.50
P/TBV Ratio	2.22	4.73	4.65	4.78
P/FCF Ratio	12.21	27.27	36.47	80.57
P/OCF Ratio	11.91	26.83	36.06	59.62
EV/Sales Ratio	3.08	9.47	9.73	-
EV/EBITDA Ratio	10.49	34.31	31.62	-
EV/EBIT Ratio	11.62	39.10	35.50	-
EV/FCF Ratio	7.45	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	5.55%	1.96%	2.85%	3.44%
FCF Yield	8.19%	3.67%	2.74%	1.24%
Dividend Yield	1.58%	0.79%	-	-
Payout Ratio	29.80%	27.40%	-	-
Buyback Yield / Dilution	-0.09%	-	-0.10%	-
Total Shareholder Return	1.49%	0.79%	-0.10%	-