PHA 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 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	244,556	229,320	196,504	202,898	144,577	207,419
Market Cap Growth	14.34%	16.70%	-3.15%	40.34%	-30.30%	10.14%
Enterprise Value	30,542	21,765	20,230	11,182	-20,476	103,713
Last Close Price	12520.00	11740.00	9722.42	9283.53	6401.06	8927.89
PE Ratio	5.28	4.96	3.17	3.30	5.12	5.52
Forward PE	-	8.65	8.65	8.65	8.65	8.65
PS Ratio	0.20	0.19	0.17	0.18	0.14	0.22
PB Ratio	0.29	0.27	0.25	0.28	0.22	0.32
P/TBV Ratio	0.30	0.28	0.25	0.29	0.22	0.33
P/FCF Ratio	6.28	5.89	-	5.47	3.73	7.32
P/OCF Ratio	2.76	2.59	3.22	1.99	2.66	4.23
EV/Sales Ratio	0.03	0.02	0.02	0.01	-	0.11
EV/EBITDA Ratio	0.34	0.25	0.23	0.13	-	1.93
EV/EBIT Ratio	0.61	0.45	0.39	0.23	-	15.75
EV/FCF Ratio	0.78	0.56	-	0.30	-	3.66
Debt / Equity Ratio	0.03	0.03	0.03	0.06	0.12	0.17
Debt / EBITDA Ratio	0.27	0.27	0.31	0.47	1.23	2.07
Debt / FCF Ratio	0.61	0.61	-	1.09	2.01	3.94
Net Debt / Equity Ratio	-0.25	-0.25	-0.23	-0.24	-0.22	-0.17
Net Debt / EBITDA Ratio	-2.42	-2.42	-2.06	-2.04	-2.38	-2.05
Net Debt / FCF Ratio	-5.50	-5.50	41.29	-4.74	-3.89	-3.90
Asset Turnover	1.09	1.09	1.12	1.16	1.06	0.98
Inventory Turnover	6.35	6.35	6.67	6.80	5.59	5.47
Quick Ratio	1.67	1.67	1.67	1.66	1.46	1.32
Current Ratio	2.40	2.40	2.38	2.29	2.08	1.93
Return on Equity (ROE)	5.63%	5.63%	8.14%	8.82%	4.29%	6.10%
Return on Assets (ROA)	2.74%	2.74%	3.13%	3.07%	1.48%	0.43%
Return on Invested Capital (ROIC)	6.60%	6.58%	6.59%	8.03%	3.02%	0.93%
Return on Capital Employed (ROCE)	5.60%	5.60%	6.30%	6.50%	3.30%	1.00%
Earnings Yield	18.92%	20.18%	31.52%	30.31%	19.55%	18.12%
FCF Yield	15.92%	16.98%	-2.27%	18.29%	26.83%	13.66%
Dividend Yield	2.78%	-	-	2.69%	3.12%	2.02%
Payout Ratio	14.77%	14.77%	8.06%	6.68%	13.08%	9.84%
Buyback Yield / Dilution	0.01%	0.01%	4.38%	0.52%	-	1.11%
Total Shareholder Return	2.78%	0.01%	4.38%	3.22%	3.12%	3.13%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.