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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 29, 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	7,536,165	3,567,211	2,718,244	6,835,880	5,774,029	6,910,336
Market Cap Growth	263.38%	31.23%	-60.24%	18.39%	-16.44%	297.40%
Enterprise Value	8,915,139	4,975,852	4,237,819	8,313,171	5,971,539	6,774,430
Last Close Price	195100.00	95200.00	81000.00	204000.00	173500.00	221799.57
PE Ratio	-	-	-	-	21.39	-
Forward PE	275.93	-	-	33.47	17.87	67.06
PS Ratio	3.50	1.66	1.43	1.47	1.49	7.12
PB Ratio	11.13	5.27	3.76	6.16	4.49	10.88
P/TBV Ratio	11.37	5.38	3.88	6.28	4.52	11.01
P/FCF Ratio	-	-	37.42	-	-	-
P/OCF Ratio	-	-	9.69	-	-	-
EV/Sales Ratio	4.14	2.31	2.22	1.79	1.54	6.98
EV/EBITDA Ratio	-	-	-	-	20.08	104.68
EV/EBIT Ratio	-	-	-	-	22.42	153.09
EV/FCF Ratio	-53.53	-	58.34	-	-	-
Debt / Equity Ratio	2.60	2.60	2.47	1.63	0.71	0.57
Debt / EBITDA Ratio	-	-	-	-	3.06	5.62
Debt / FCF Ratio	-	-	24.57	-	-	-
Net Debt / Equity Ratio	2.03	2.03	2.08	1.40	0.58	-0.24
Net Debt / EBITDA Ratio	-19.22	-19.22	-3.03	-8.84	2.52	-2.41
Net Debt / FCF Ratio	-8.26	-8.26	20.69	-1.81	-0.65	0.49
Asset Turnover	0.73	0.73	0.62	1.46	1.71	0.97
Inventory Turnover	3.81	3.81	2.73	4.00	4.75	4.87
Quick Ratio	0.35	0.35	0.32	0.39	0.75	1.99
Current Ratio	0.65	0.65	0.70	1.13	1.79	2.69
Return on Equity (ROE)	-76.38%	-76.38%	-41.53%	-16.28%	28.22%	-26.96%
Return on Assets (ROA)	-3.30%	-3.30%	-11.35%	-4.36%	7.31%	2.77%
Return on Invested Capital (ROIC)	-8.18%	-7.33%	-22.85%	-9.46%	16.87%	10.48%
Return on Capital Employed (ROCE)	-14.60%	-14.60%	-44.80%	-13.90%	15.30%	3.90%
Earnings Yield	-7.08%	-14.96%	-13.90%	-2.84%	4.68%	-1.64%
FCF Yield	-2.21%	-4.67%	2.67%	-12.53%	-19.95%	-4.59%
Dividend Yield	-	-	-	-	0.29%	-
Buyback Yield / Dilution	1.86%	1.86%	-4.87%	-0.30%	-23.71%	-21.75%
Total Shareholder Return	1.86%	1.86%	-4.87%	-0.30%	-23.43%	-21.75%

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