HS Hwasung 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 2, 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	110,264	113,198	88,649	99,262	96,060	152,588
Market Cap Growth	28.36%	27.69%	-10.69%	3.33%	-37.05%	1.21%
Enterprise Value	182,073	125,740	209,672	234,921	32,674	20,534
Last Close Price	11650.00	11960.00	9115.49	9696.89	8965.53	10280.48
PE Ratio	9.58	4.10	7.40	4.71	3.95	5.11
Forward PE	-	5.04	5.04	5.04	5.04	5.04
PS Ratio	0.17	0.17	0.14	0.11	0.15	0.36
PB Ratio	0.25	0.26	0.23	0.27	0.27	0.37
P/TBV Ratio	0.25	0.26	0.23	0.27	0.27	0.37
P/FCF Ratio	2.47	2.53	2.78	31.44	-	-
P/OCF Ratio	2.09	2.15	0.72	23.19	-	-
EV/Sales Ratio	0.28	0.19	0.34	0.26	0.05	0.05
EV/EBITDA Ratio	3.60	2.49	6.53	6.46	1.30	0.62
EV/EBIT Ratio	4.21	2.91	8.83	9.30	2.25	0.72
EV/FCF Ratio	4.07	2.81	6.57	74.41	-	-
Debt / Equity Ratio	0.42	0.42	0.55	1.00	0.58	0.37
Debt / EBITDA Ratio	3.63	3.63	6.52	10.16	8.27	4.64
Debt / FCF Ratio	4.11	4.11	6.56	117.04	-	-
Net Debt / Equity Ratio	0.16	0.16	0.21	0.24	0.19	-0.45
Net Debt / EBITDA Ratio	1.38	1.38	2.55	2.48	2.70	-5.69
Net Debt / FCF Ratio	1.56	1.56	2.57	28.53	-0.36	9.56
Asset Turnover	0.84	0.84	0.67	1.05	0.83	0.61
Inventory Turnover	3.36	3.36	2.66	4.65	3.52	3.81
Quick Ratio	0.86	0.86	0.66	1.59	1.41	1.85
Current Ratio	1.33	1.33	1.41	2.32	2.45	2.75
Return on Equity (ROE)	7.53%	7.53%	3.58%	5.29%	5.86%	7.32%
Return on Assets (ROA)	3.43%	3.43%	1.63%	1.82%	1.17%	2.58%
Return on Invested Capital (ROIC)	6.50%	6.22%	4.03%	4.57%	3.43%	12.08%
Return on Capital Employed (ROCE)	9.10%	9.10%	5.10%	3.90%	2.80%	4.90%
Earnings Yield	25.03%	24.38%	13.52%	21.21%	25.31%	19.58%
FCF Yield	40.57%	39.51%	36.02%	3.18%	-197.95%	-12.97%
Dividend Yield	4.29%	-	-	5.16%	5.58%	9.73%
Payout Ratio	17.15%	17.15%	38.16%	21.72%	49.82%	26.35%
Buyback Yield / Dilution	-144.83%	-144.83%	-1.33%	10.06%	16.01%	-
Total Shareholder Return	-140.54%	-144.83%	-1.33%	15.21%	21.59%	9.73%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.