Messe eSang 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	FY 2022
Period Ending	Feb '26 Feb 12, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Market Capitalization	155,250	84,955	103,097	14,462
Market Cap Growth	73.54%	-17.60%	612.88%	-
Enterprise Value	98,776	40,697	66,912	-
Last Close Price	3620.00	1918.32	2202.04	3606.00
PE Ratio	7.93	6.27	19.34	2.07
PS Ratio	1.92	1.27	2.03	0.38
PB Ratio	2.02	1.22	1.74	0.33
P/TBV Ratio	2.53	1.58	2.37	0.49
P/FCF Ratio	8.29	7.28	12.31	1.55
P/OCF Ratio	8.30	5.59	11.15	1.54
EV/Sales Ratio	1.22	0.61	1.32	-
EV/EBITDA Ratio	3.83	2.18	5.39	-
EV/EBIT Ratio	4.13	2.38	5.99	-
EV/FCF Ratio	5.27	3.49	7.99	-
Debt / Equity Ratio	0.09	0.10	0.11	0.14
Debt / EBITDA Ratio	0.26	0.38	0.53	0.61
Debt / FCF Ratio	0.36	0.61	0.78	0.64
Net Debt / Equity Ratio	-0.73	-0.62	-0.63	-0.54
Net Debt / EBITDA Ratio	-2.19	-2.32	-3.00	-2.46
Net Debt / FCF Ratio	-3.01	-3.72	-4.44	-2.57
Asset Turnover	0.87	0.86	0.80	-
Quick Ratio	4.80	5.88	7.03	5.40
Current Ratio	5.00	6.23	7.43	5.67
Return on Equity (ROE)	27.73%	20.90%	10.73%	-
Return on Assets (ROA)	16.11%	13.70%	11.01%	-
Return on Invested Capital (ROIC)	95.15%	57.52%	38.31%	34.76%
Return on Capital Employed (ROCE)	29.10%	22.70%	17.20%	17.40%
Earnings Yield	12.55%	15.95%	5.17%	48.29%
FCF Yield	12.07%	13.73%	8.13%	64.41%
Dividend Yield	2.76%	5.21%	-	-
Payout Ratio	22.02%	15.92%	-	-
Buyback Yield / Dilution	1.07%	-1.76%	-8.49%	-
Total Shareholder Return	3.83%	3.46%	-8.49%	-

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