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 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	246,432	223,080	268,789	218,609	61,683	105,432
Market Cap Growth	3.23%	-17.01%	22.96%	254.41%	-41.49%	30.44%
Enterprise Value	529,144	530,764	517,169	272,653	43,838	99,665
Last Close Price	4960.00	4490.00	5410.00	4400.00	1300.00	2595.00
PE Ratio	50.61	45.90	38.04	10.26	4.71	-
Forward PE	-	3.90	3.90	3.90	3.90	3.90
PS Ratio	0.76	0.69	0.97	2.03	2.55	4.59
PB Ratio	0.49	0.44	0.62	0.85	0.96	2.61
P/TBV Ratio	17.95	16.25	7.38	4.34	1.02	2.76
P/FCF Ratio	-	-	55.41	27.54	180.17	-
P/OCF Ratio	9.87	8.94	14.84	14.47	39.12	233.88
PEG Ratio	-	0.07	0.07	0.07	0.07	0.07
EV/Sales Ratio	1.63	1.64	1.87	2.53	1.81	4.34
EV/EBITDA Ratio	27.02	27.10	36.01	26.97	16.03	30.13
EV/EBIT Ratio	58.03	58.21	120.27	43.64	24.95	40.81
EV/FCF Ratio	-9.72	-	106.62	34.35	128.04	-
Debt / Equity Ratio	0.12	0.12	0.06	0.07	0.07	0.18
Debt / EBITDA Ratio	3.16	3.16	1.68	1.65	1.62	2.21
Debt / FCF Ratio	-	-	4.97	2.10	12.95	-
Net Debt / Equity Ratio	-0.26	-0.26	-0.33	-0.53	-0.25	-0.04
Net Debt / EBITDA Ratio	-6.68	-6.68	-9.84	-13.53	-5.94	-0.48
Net Debt / FCF Ratio	2.40	2.40	-29.13	-17.24	-47.46	38.86
Asset Turnover	0.56	0.56	0.66	0.55	0.37	0.44
Inventory Turnover	4.03	4.03	4.87	-	-	-
Quick Ratio	2.84	2.84	3.29	3.77	3.00	0.94
Current Ratio	3.67	3.67	4.33	4.42	3.35	1.26
Return on Equity (ROE)	2.88%	2.88%	5.39%	13.96%	24.33%	-0.79%
Return on Assets (ROA)	0.98%	0.98%	0.64%	1.99%	1.70%	2.95%
Return on Invested Capital (ROIC)	2.16%	2.49%	1.65%	6.65%	4.03%	7.35%
Return on Capital Employed (ROCE)	1.60%	1.60%	1.00%	2.30%	2.60%	6.00%
Earnings Yield	1.97%	2.18%	2.63%	9.75%	21.25%	-0.20%
FCF Yield	-22.09%	-24.41%	1.80%	3.63%	0.56%	-0.04%
Payout Ratio	-	-	16.53%	-	-	-
Buyback Yield / Dilution	0.34%	0.34%	-0.34%	-3.00%	-25.11%	-2.84%

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