HANDSOME 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 10, 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	475,715	315,927	420,059	594,278	782,118	664,580
Market Cap Growth	52.65%	-24.79%	-29.32%	-24.02%	17.69%	-4.12%
Enterprise Value	553,473	380,451	469,709	387,652	567,957	547,666
Last Close Price	22150.00	14004.15	18202.53	24777.54	31738.91	26520.92
PE Ratio	13.36	7.08	5.01	4.83	6.83	7.81
Forward PE	7.86	4.88	5.23	4.97	7.18	8.30
PS Ratio	0.33	0.21	0.28	0.39	0.56	0.56
PB Ratio	0.34	0.23	0.30	0.45	0.63	0.59
P/TBV Ratio	0.35	0.24	0.33	0.48	0.69	0.67
P/FCF Ratio	12.39	4.54	-	41.42	7.00	5.02
P/OCF Ratio	5.43	3.10	7.73	8.84	4.54	4.45
EV/Sales Ratio	0.38	0.26	0.31	0.25	0.41	0.46
EV/EBITDA Ratio	4.72	2.82	2.81	1.71	2.77	3.53
EV/EBIT Ratio	12.06	5.99	4.68	2.30	3.73	5.37
EV/FCF Ratio	14.42	5.46	-	27.02	5.08	4.14
Debt / Equity Ratio	0.08	0.06	0.04	0.05	0.02	0.04
Debt / EBITDA Ratio	1.00	0.65	0.32	0.28	0.10	0.30
Debt / FCF Ratio	3.05	1.25	-	4.34	0.18	0.36
Net Debt / Equity Ratio	0.06	0.01	-0.02	-0.21	-0.23	-0.21
Net Debt / EBITDA Ratio	0.66	0.05	-0.17	-1.26	-1.42	-1.52
Net Debt / FCF Ratio	2.03	0.10	0.49	-19.91	-2.61	-1.78
Asset Turnover	0.82	0.86	0.90	0.95	0.93	0.87
Inventory Turnover	0.96	1.03	1.07	1.18	1.23	1.10
Quick Ratio	0.54	0.75	0.80	1.57	1.68	1.60
Current Ratio	3.00	3.16	3.30	3.57	3.58	3.55
Return on Equity (ROE)	2.54%	3.09%	5.93%	9.37%	9.43%	7.82%
Return on Assets (ROA)	1.61%	2.29%	3.68%	6.49%	6.35%	4.62%
Return on Invested Capital (ROIC)	2.46%	3.48%	6.69%	12.56%	11.94%	8.50%
Return on Capital Employed (ROCE)	3.10%	4.30%	6.80%	12.10%	11.60%	8.50%
Earnings Yield	7.49%	14.13%	19.97%	20.70%	14.65%	12.80%
FCF Yield	8.07%	22.04%	-14.09%	2.41%	14.29%	19.91%
Dividend Yield	3.54%	5.36%	4.12%	3.03%	-	-
Payout Ratio	45.19%	36.91%	19.65%	10.71%	8.63%	11.62%
Buyback Yield / Dilution	0.46%	2.15%	-	-	-	-
Total Shareholder Return	4.57%	7.51%	4.12%	3.03%	-	-

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