LS materials.,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	FY 2022	FY 2021
Period Ending	Mar '26 Mar 19, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	1,711,612	824,009	796,948	3,000,395	-	-
Market Cap Growth	97.97%	3.40%	-73.44%	-	-	-
Enterprise Value	1,724,605	837,282	782,404	2,957,219	-	-
Last Close Price	25300.00	12180.00	11780.00	44309.26	-	-
PE Ratio	3931.28	1892.61	140.48	246.77	-	-
PS Ratio	11.14	5.37	5.61	21.92	-	-
PB Ratio	8.31	4.00	3.85	14.78	-	-
P/TBV Ratio	10.31	4.97	4.87	18.70	-	-
P/OCF Ratio	303.42	146.07	-	437.93	-	-
EV/Sales Ratio	11.23	5.45	5.51	21.60	-	-
EV/EBITDA Ratio	213.05	103.44	62.19	154.79	-	-
EV/EBIT Ratio	-	-	126.25	217.95	-	-
Debt / Equity Ratio	0.24	0.24	0.11	0.14	0.13	0.18
Debt / EBITDA Ratio	6.11	6.11	1.87	1.46	0.64	2.86
Debt / FCF Ratio	-	-	-	-	-	8.30
Net Debt / Equity Ratio	-0.04	-0.04	-0.13	-0.45	-0.24	-0.18
Net Debt / EBITDA Ratio	-0.98	-0.98	-2.13	-4.80	-1.22	-2.98
Net Debt / FCF Ratio	0.45	0.45	0.45	8.01	5.70	-8.66
Asset Turnover	0.58	0.58	0.55	0.66	1.16	-
Inventory Turnover	4.80	4.80	4.51	4.68	5.92	-
Quick Ratio	2.73	2.73	1.95	2.42	1.57	1.05
Current Ratio	3.76	3.76	2.83	2.88	2.23	1.66
Return on Equity (ROE)	-0.49%	-0.49%	2.77%	8.09%	9.63%	-
Return on Assets (ROA)	-0.03%	-0.03%	1.49%	4.10%	6.49%	-
Return on Invested Capital (ROIC)	0.10%	0.11%	3.17%	11.68%	16.62%	3.27%
Return on Capital Employed (ROCE)	-0.10%	-0.10%	2.90%	6.60%	13.10%	2.90%
Earnings Yield	0.03%	0.05%	0.71%	0.40%	-	-
FCF Yield	-1.03%	-2.13%	-7.48%	-0.38%	-	-
Payout Ratio	-	-	26.24%	10.42%	13.15%	-
Buyback Yield / Dilution	-7.44%	-7.44%	-19.10%	-10.80%	-452.43%	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.