L&F Co., Ltd. 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 26, 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	4,718,136	2,718,244	6,835,880	5,774,029	6,910,336	1,738,888
Market Cap Growth	75.96%	-60.24%	18.39%	-16.44%	297.40%	276.88%
Enterprise Value	6,126,777	4,237,819	8,313,171	5,971,539	6,774,430	1,904,090
Last Close Price	125700.00	81000.00	204000.00	173500.00	221799.57	68277.13
PE Ratio	-	-	-	21.39	-	-
Forward PE	163.66	-	33.47	17.87	67.06	134.19
PS Ratio	2.48	1.43	1.47	1.49	7.12	4.88
PB Ratio	12.55	3.76	6.16	4.49	10.88	8.80
P/TBV Ratio	13.20	3.88	6.28	4.52	11.01	9.09
P/FCF Ratio	-	37.42	-	-	-	-
P/OCF Ratio	85.38	9.69	-	-	-	38.41
EV/Sales Ratio	3.22	2.22	1.79	1.54	6.98	5.35
EV/EBITDA Ratio	-	-	-	20.08	104.68	124.61
EV/EBIT Ratio	-	-	-	22.42	153.09	1295.30
EV/FCF Ratio	-138.19	58.34	-	-	-	-
Debt / Equity Ratio	4.60	2.47	1.63	0.71	0.57	1.04
Debt / EBITDA Ratio	-	-	-	3.06	5.62	13.47
Debt / FCF Ratio	-	24.57	-	-	-	-
Net Debt / Equity Ratio	3.74	2.08	1.40	0.58	-0.24	0.85
Net Debt / EBITDA Ratio	-3.99	-3.03	-8.84	2.52	-2.41	10.97
Net Debt / FCF Ratio	-31.69	20.69	-1.81	-0.65	0.49	-18.93
Asset Turnover	0.64	0.62	1.46	1.71	0.97	0.81
Inventory Turnover	3.33	2.73	4.00	4.75	4.87	2.73
Quick Ratio	0.15	0.32	0.39	0.75	1.99	0.64
Current Ratio	0.55	0.70	1.13	1.79	2.69	1.34
Return on Equity (ROE)	-75.32%	-41.53%	-16.28%	28.22%	-26.96%	-9.12%
Return on Assets (ROA)	-9.15%	-11.35%	-4.36%	7.31%	2.77%	0.21%
Return on Invested Capital (ROIC)	-22.46%	-22.85%	-9.46%	16.87%	10.48%	0.40%
Return on Capital Employed (ROCE)	-55.80%	-44.80%	-13.90%	15.30%	3.90%	0.50%
Earnings Yield	-9.70%	-13.90%	-2.84%	4.68%	-1.64%	-0.88%
FCF Yield	-0.94%	2.67%	-12.53%	-19.95%	-4.59%	-0.51%
Dividend Yield	-	-	-	0.29%	-	0.07%
Buyback Yield / Dilution	-0.10%	-4.87%	-0.30%	-23.71%	-21.75%	-5.28%
Total Shareholder Return	-0.10%	-4.87%	-0.30%	-23.43%	-21.75%	-5.20%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.