Hwaseung R&A 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 8, 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	63,239	62,100	56,972	78,717	68,272	97,613
Market Cap Growth	3.10%	9.00%	-27.62%	15.30%	-30.06%	-
Enterprise Value	192,259	205,279	218,899	232,649	285,098	311,770
Last Close Price	3330.00	3270.00	2931.82	3952.79	3385.12	4772.13
PE Ratio	3.47	3.41	1.76	3.25	5.38	14.29
PS Ratio	0.09	0.09	0.08	0.12	0.10	0.16
PB Ratio	0.38	0.37	0.38	0.70	0.74	1.62
P/TBV Ratio	0.38	0.38	0.38	0.71	0.75	1.69
P/FCF Ratio	2.02	1.99	-	1.99	3.18	3.49
P/OCF Ratio	1.27	1.25	-	1.52	2.18	2.87
EV/Sales Ratio	0.27	0.29	0.31	0.34	0.43	0.51
EV/EBITDA Ratio	4.50	4.81	4.36	4.62	7.97	9.74
EV/EBIT Ratio	7.66	8.18	6.95	7.33	18.81	32.02
EV/FCF Ratio	6.15	6.57	-	5.87	13.29	11.16
Debt / Equity Ratio	0.89	0.89	1.11	1.33	2.00	3.44
Debt / EBITDA Ratio	3.47	3.47	3.33	2.97	5.18	6.48
Debt / FCF Ratio	4.74	4.74	-	3.77	8.64	7.42
Net Debt / Equity Ratio	0.77	0.77	1.07	1.24	1.93	3.36
Net Debt / EBITDA Ratio	3.02	3.02	3.22	2.77	4.99	6.32
Net Debt / FCF Ratio	4.13	4.13	-5.96	3.52	8.32	7.25
Asset Turnover	1.51	1.51	1.57	1.60	1.60	-
Inventory Turnover	12.05	12.05	14.12	15.66	14.78	-
Quick Ratio	0.64	0.64	0.63	0.54	0.48	0.46
Current Ratio	0.84	0.84	0.83	0.71	0.61	0.64
Return on Equity (ROE)	11.49%	11.49%	24.66%	23.60%	16.59%	-
Return on Assets (ROA)	3.30%	3.30%	4.37%	4.65%	2.30%	-
Return on Invested Capital (ROIC)	6.30%	6.22%	8.54%	9.28%	4.66%	2.93%
Return on Capital Employed (ROCE)	13.40%	13.40%	15.40%	19.00%	11.90%	7.60%
Earnings Yield	28.83%	29.36%	56.91%	30.75%	18.58%	7.00%
FCF Yield	49.45%	50.35%	-47.54%	50.32%	31.42%	28.63%
Dividend Yield	2.32%	-	-	1.26%	1.48%	0.63%
Payout Ratio	7.81%	7.81%	2.93%	3.92%	3.74%	-
Buyback Yield / Dilution	0.00%	0.00%	-0.02%	0.00%	-	-
Total Shareholder Return	2.32%	0.00%	-0.02%	1.26%	1.48%	0.63%

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