SeAH Besteel Holdings 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	FY 2021	FY 2020
Period Ending	Feb '26 Feb 5, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	3,005,246	708,635	891,174	584,553	707,155	376,815
Market Cap Growth	341.05%	-20.48%	52.45%	-17.34%	87.67%	-30.58%
Enterprise Value	3,938,241	1,538,414	1,828,465	1,562,817	1,451,695	1,172,569
Last Close Price	83800.00	18577.36	23362.72	14611.67	16706.17	8246.04
PE Ratio	748.45	35.02	6.95	6.43	3.80	-
Forward PE	34.25	6.11	5.88	4.17	4.00	10.79
PS Ratio	0.83	0.20	0.22	0.13	0.19	0.15
PB Ratio	1.55	0.35	0.44	0.30	0.37	0.22
P/TBV Ratio	1.62	0.38	0.47	0.31	0.40	0.24
P/FCF Ratio	-	4.70	8.07	-	29.03	1.11
P/OCF Ratio	22.86	2.23	3.88	17.77	8.51	0.98
PEG Ratio	0.44	0.33	0.33	0.33	0.33	0.33
EV/Sales Ratio	1.09	0.42	0.45	0.36	0.40	0.46
EV/EBITDA Ratio	25.09	9.09	6.06	6.56	4.11	8.46
EV/EBIT Ratio	130.15	29.40	9.30	12.22	6.09	-
EV/FCF Ratio	-153.05	10.21	16.55	-	59.60	3.46
Debt / Equity Ratio	0.61	0.53	0.45	0.50	0.41	0.51
Debt / EBITDA Ratio	7.42	6.30	3.02	4.15	2.22	6.27
Debt / FCF Ratio	-	7.07	8.24	-	32.17	2.57
Asset Turnover	0.95	0.97	1.09	1.19	1.07	0.74
Inventory Turnover	3.37	3.26	3.31	3.66	3.61	3.11
Quick Ratio	0.76	0.61	0.71	0.65	0.59	0.81
Current Ratio	1.82	1.51	2.22	1.76	1.80	1.77
Return on Equity (ROE)	0.21%	1.00%	6.28%	4.55%	10.15%	-13.28%
Return on Assets (ROA)	0.53%	0.87%	3.28%	2.18%	4.38%	-0.78%
Return on Invested Capital (ROIC)	0.60%	1.62%	5.63%	3.61%	7.66%	-1.65%
Return on Capital Employed (ROCE)	1.10%	1.90%	6.70%	4.60%	9.10%	-1.70%
Earnings Yield	0.13%	2.86%	14.39%	15.56%	26.29%	-65.26%
FCF Yield	-0.86%	21.27%	12.40%	-12.02%	3.44%	89.89%
Dividend Yield	1.43%	6.46%	5.14%	8.21%	8.98%	2.43%
Payout Ratio	959.84%	185.28%	29.37%	53.49%	1.41%	-
Buyback Yield / Dilution	-0.05%	-	-1.40%	0.47%	0.10%	0.07%
Total Shareholder Return	1.38%	6.46%	3.73%	8.68%	9.08%	2.50%

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