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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 15, 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	536,925	343,632	315,927	420,059	594,278	782,118
Market Cap Growth	58.53%	8.77%	-24.79%	-29.32%	-24.02%	17.69%
Enterprise Value	546,514	421,389	380,451	469,709	387,652	567,957
Last Close Price	25000.00	15509.20	13574.57	17644.17	24017.50	30765.32
PE Ratio	11.61	7.43	7.08	5.01	4.83	6.83
Forward PE	8.05	8.36	4.88	5.23	4.97	7.18
PS Ratio	0.36	0.23	0.21	0.28	0.39	0.56
PB Ratio	0.37	0.24	0.23	0.30	0.45	0.63
P/TBV Ratio	0.39	0.25	0.24	0.33	0.48	0.69
P/FCF Ratio	9.33	5.97	4.54	-	41.42	7.00
P/OCF Ratio	4.62	2.96	3.10	7.73	8.84	4.54
EV/Sales Ratio	0.37	0.28	0.26	0.31	0.25	0.41
EV/EBITDA Ratio	4.47	3.44	2.82	2.81	1.71	2.77
EV/EBIT Ratio	10.47	8.08	5.99	4.68	2.30	3.73
EV/FCF Ratio	9.49	7.32	5.46	-	27.02	5.08
Debt / Equity Ratio	0.05	0.05	0.06	0.04	0.05	0.02
Debt / EBITDA Ratio	0.57	0.57	0.65	0.32	0.28	0.10
Debt / FCF Ratio	1.21	1.21	1.25	-	4.34	0.18
Net Debt / Equity Ratio	0.01	0.01	0.01	-0.02	-0.21	-0.23
Net Debt / EBITDA Ratio	0.08	0.08	0.05	-0.17	-1.26	-1.42
Net Debt / FCF Ratio	0.17	0.17	0.10	0.49	-19.91	-2.61
Asset Turnover	0.86	0.86	0.86	0.90	0.95	0.93
Inventory Turnover	1.06	1.06	1.03	1.07	1.18	1.23
Quick Ratio	0.76	0.76	0.75	0.80	1.57	1.68
Current Ratio	3.27	3.27	3.16	3.30	3.57	3.58
Return on Equity (ROE)	3.25%	3.25%	3.09%	5.93%	9.37%	9.43%
Return on Assets (ROA)	1.87%	1.87%	2.29%	3.68%	6.49%	6.35%
Return on Invested Capital (ROIC)	2.95%	3.03%	3.48%	6.69%	12.56%	11.94%
Return on Capital Employed (ROCE)	3.50%	3.50%	4.30%	6.80%	12.10%	11.60%
Earnings Yield	8.61%	13.46%	14.13%	19.97%	20.70%	14.65%
FCF Yield	10.72%	16.75%	22.04%	-14.09%	2.41%	14.29%
Dividend Yield	3.14%	-	-	4.25%	3.12%	-
Payout Ratio	34.83%	34.83%	36.91%	19.65%	10.71%	8.63%
Buyback Yield / Dilution	0.07%	0.07%	2.17%	-	-	-
Total Shareholder Return	3.23%	0.07%	2.17%	4.25%	3.12%	-

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