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	Apr '26 Apr 8, 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	1,324,639	824,009	796,948	3,000,395	-	-
Market Cap Growth	55.27%	3.40%	-73.44%	-	-	-
Enterprise Value	1,337,632	837,282	782,404	2,957,219	-	-
Last Close Price	19580.00	12165.99	11766.45	44258.28	-	-
PE Ratio	3042.47	1892.61	140.48	246.77	-	-
PS Ratio	8.62	5.37	5.61	21.92	-	-
PB Ratio	6.43	4.00	3.85	14.78	-	-
P/TBV Ratio	7.98	4.97	4.87	18.70	-	-
P/OCF Ratio	234.82	146.07	-	437.93	-	-
EV/Sales Ratio	8.71	5.45	5.51	21.60	-	-
EV/EBITDA Ratio	165.25	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	-1.33%	-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.