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	Apr '26 Apr 29, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	765,564	951,910	855,770	762,003
Market Cap Growth	-22.66%	11.23%	12.31%	-
Enterprise Value	599,785	793,996	728,500	-
Last Close Price	32250.00	39789.80	35581.70	31683.01
PE Ratio	41.09	51.10	35.09	29.10
Forward PE	17.81	25.36	24.40	19.77
PS Ratio	9.13	11.36	11.43	10.07
PB Ratio	3.65	4.54	4.37	4.50
P/TBV Ratio	3.80	4.73	4.65	4.78
P/FCF Ratio	21.93	27.27	36.47	80.57
P/OCF Ratio	21.58	26.83	36.06	59.62
EV/Sales Ratio	7.15	9.47	9.73	-
EV/EBITDA Ratio	25.92	34.31	31.62	-
EV/EBIT Ratio	29.53	39.10	35.50	-
EV/FCF Ratio	17.18	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	2.43%	1.96%	2.85%	3.44%
FCF Yield	4.56%	3.67%	2.74%	1.24%
Dividend Yield	0.93%	0.79%	-	-
Payout Ratio	27.40%	27.40%	-	-
Buyback Yield / Dilution	-	-	-0.10%	-
Total Shareholder Return	0.95%	0.79%	-0.10%	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.