Polaris Office 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 19, 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	250,406	268,789	218,609	61,683	105,432	80,830
Market Cap Growth	-25.00%	22.96%	254.41%	-41.49%	30.44%	32.92%
Enterprise Value	558,090	517,169	272,653	43,838	99,665	68,170
Last Close Price	5040.00	5410.00	4400.00	1300.00	2595.00	2160.00
PE Ratio	46.54	38.04	10.26	4.71	-	-
Forward PE	-	3.90	3.90	3.90	3.90	3.90
PS Ratio	0.79	0.97	2.03	2.55	4.59	4.15
PB Ratio	0.50	0.62	0.85	0.96	2.61	2.50
P/TBV Ratio	19.19	7.38	4.34	1.02	2.76	2.70
P/FCF Ratio	-	55.41	27.54	180.17	-	-
P/OCF Ratio	9.41	14.84	14.47	39.12	233.88	-
PEG Ratio	-	0.07	0.07	0.07	0.07	0.07
EV/Sales Ratio	1.75	1.87	2.53	1.81	4.34	3.50
EV/EBITDA Ratio	38.92	36.01	26.97	16.03	30.13	-
EV/EBIT Ratio	172.87	120.27	43.64	24.95	40.81	-
EV/FCF Ratio	-10.49	106.62	34.35	128.04	-	-
Debt / Equity Ratio	0.12	0.06	0.07	0.07	0.18	0.31
Debt / EBITDA Ratio	3.49	1.68	1.65	1.62	2.21	-
Debt / FCF Ratio	-	4.97	2.10	12.95	-	-
Net Debt / Equity Ratio	-0.20	-0.33	-0.53	-0.25	-0.04	-0.15
Net Debt / EBITDA Ratio	-5.93	-9.84	-13.53	-5.94	-0.48	0.71
Net Debt / FCF Ratio	1.91	-29.13	-17.24	-47.46	38.86	0.90
Asset Turnover	0.54	0.66	0.55	0.37	0.44	0.46
Inventory Turnover	3.70	4.87	-	-	-	-
Quick Ratio	2.55	3.29	3.77	3.00	0.94	0.99
Current Ratio	3.45	4.33	4.42	3.35	1.26	1.42
Return on Equity (ROE)	3.28%	5.39%	13.96%	24.33%	-0.79%	-3.26%
Return on Assets (ROA)	0.64%	0.64%	1.99%	1.70%	2.95%	-11.20%
Return on Invested Capital (ROIC)	1.40%	1.65%	6.65%	4.03%	7.35%	-30.48%
Return on Capital Employed (ROCE)	1.10%	1.00%	2.30%	2.60%	6.00%	-23.40%
Earnings Yield	2.16%	2.63%	9.75%	21.25%	-0.20%	-0.13%
FCF Yield	-21.24%	1.80%	3.63%	0.56%	-0.04%	-6.60%
Payout Ratio	-	16.53%	-	-	-	-
Buyback Yield / Dilution	-0.59%	-0.18%	-3.00%	-25.11%	-2.84%	-

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