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 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	2,374,072	1,800,278	708,635	891,174	584,553	707,155
Market Cap Growth	233.67%	154.05%	-20.48%	52.45%	-17.34%	87.67%
Enterprise Value	3,433,338	2,733,274	1,538,414	1,828,465	1,562,817	1,451,695
Last Close Price	66200.00	50200.00	18577.36	23362.72	14611.67	16706.17
PE Ratio	42.25	32.04	35.02	6.95	6.43	3.80
Forward PE	24.15	20.33	6.11	5.88	4.17	4.00
PS Ratio	0.65	0.49	0.20	0.22	0.13	0.19
PB Ratio	1.22	0.92	0.35	0.44	0.30	0.37
P/TBV Ratio	1.27	0.96	0.38	0.47	0.31	0.40
P/FCF Ratio	-	-	4.70	8.07	-	29.03
P/OCF Ratio	20.92	15.87	2.23	3.88	17.77	8.51
PEG Ratio	0.31	0.33	0.33	0.33	0.33	0.33
EV/Sales Ratio	0.94	0.75	0.42	0.45	0.36	0.40
EV/EBITDA Ratio	15.53	12.16	9.09	6.06	6.56	4.11
EV/EBIT Ratio	36.23	27.77	29.40	9.30	12.22	6.09
EV/FCF Ratio	-45.53	-	10.21	16.55	-	59.60
Debt / Equity Ratio	0.66	0.66	0.53	0.45	0.50	0.41
Debt / EBITDA Ratio	5.74	5.74	6.30	3.02	4.15	2.22
Debt / FCF Ratio	-	-	7.07	8.24	-	32.17
Net Debt / Equity Ratio	0.54	0.54	0.38	0.40	0.43	0.36
Net Debt / EBITDA Ratio	4.67	4.67	4.57	2.67	3.55	1.95
Net Debt / FCF Ratio	-13.92	-13.92	5.13	7.31	-12.03	28.28
Asset Turnover	0.94	0.94	0.97	1.09	1.19	1.07
Inventory Turnover	3.43	3.43	3.26	3.31	3.66	3.61
Quick Ratio	0.71	0.71	0.61	0.71	0.65	0.59
Current Ratio	1.86	1.86	1.51	2.22	1.76	1.80
Return on Equity (ROE)	2.82%	2.82%	1.00%	6.28%	4.55%	10.15%
Return on Assets (ROA)	1.59%	1.59%	0.87%	3.28%	2.18%	4.38%
Return on Invested Capital (ROIC)	2.14%	2.17%	1.62%	5.63%	3.61%	7.66%
Return on Capital Employed (ROCE)	3.30%	3.30%	1.90%	6.70%	4.60%	9.10%
Earnings Yield	2.37%	3.12%	2.86%	14.39%	15.56%	26.29%
FCF Yield	-3.18%	-4.19%	21.27%	12.40%	-12.02%	3.44%
Dividend Yield	1.81%	-	-	5.14%	8.21%	8.98%
Payout Ratio	68.58%	68.58%	185.28%	29.37%	53.49%	1.41%
Buyback Yield / Dilution	0.05%	0.05%	-0.05%	-1.40%	0.47%	0.10%
Total Shareholder Return	1.86%	0.05%	-0.05%	3.73%	8.68%	9.08%

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