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	Mar '26 Mar 2, 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	502,562	315,927	420,059	594,278	782,118	664,580
Market Cap Growth	57.15%	-24.79%	-29.32%	-24.02%	17.69%	-4.12%
Enterprise Value	580,319	380,451	469,709	387,652	567,957	547,666
Last Close Price	23400.00	14004.15	18202.53	24777.54	31738.91	26520.92
PE Ratio	14.11	7.08	5.01	4.83	6.83	7.81
Forward PE	8.28	4.88	5.23	4.97	7.18	8.30
PS Ratio	0.34	0.21	0.28	0.39	0.56	0.56
PB Ratio	0.36	0.23	0.30	0.45	0.63	0.59
P/TBV Ratio	0.37	0.24	0.33	0.48	0.69	0.67
P/FCF Ratio	13.09	4.54	-	41.42	7.00	5.02
P/OCF Ratio	5.73	3.10	7.73	8.84	4.54	4.45
EV/Sales Ratio	0.40	0.26	0.31	0.25	0.41	0.46
EV/EBITDA Ratio	4.95	2.82	2.81	1.71	2.77	3.53
EV/EBIT Ratio	12.64	5.99	4.68	2.30	3.73	5.37
EV/FCF Ratio	15.12	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	7.09%	14.13%	19.97%	20.70%	14.65%	12.80%
FCF Yield	7.64%	22.04%	-14.09%	2.41%	14.29%	19.91%
Dividend Yield	3.16%	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	3.62%	7.51%	4.12%	3.03%	-	-

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