ISAAC Engineering 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 16, 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	63,822	69,789	55,699	71,696	65,728	109,823
Market Cap Growth	8.76%	25.30%	-22.31%	9.08%	-40.15%	-
Enterprise Value	67,903	67,463	52,094	85,757	56,425	94,480
Last Close Price	7700.00	8420.00	6720.00	8650.00	7930.00	13250.00
PE Ratio	-	-	-	-	31.72	-
Forward PE	-	13.35	13.35	13.35	13.35	13.35
PS Ratio	0.81	0.88	0.81	0.71	1.10	2.55
PB Ratio	1.84	2.02	1.37	1.49	1.37	2.44
P/TBV Ratio	1.89	2.06	1.43	1.55	1.44	2.59
P/FCF Ratio	-	-	7.04	103.27	-	-
P/OCF Ratio	-	-	6.81	39.01	-	-
EV/Sales Ratio	0.86	0.85	0.76	0.85	0.95	2.19
EV/EBITDA Ratio	-	-	-	76.60	16.10	-
EV/EBIT Ratio	-	-	-	639.29	23.92	-
EV/FCF Ratio	-17.22	-	6.58	123.53	-	-
Debt / Equity Ratio	0.59	0.59	0.13	0.23	0.13	0.05
Debt / EBITDA Ratio	-	-	-	10.06	1.81	-
Debt / FCF Ratio	-	-	0.67	16.22	-	-
Net Debt / Equity Ratio	0.11	0.11	-0.16	0.08	0.07	-0.25
Net Debt / EBITDA Ratio	-0.64	-0.64	1.77	3.28	0.88	4.78
Net Debt / FCF Ratio	-0.98	-0.98	-0.82	5.29	-0.22	1.35
Asset Turnover	1.08	1.08	0.96	1.38	0.95	0.97
Inventory Turnover	7.56	7.56	4.74	5.32	4.19	17.16
Quick Ratio	1.09	1.09	1.17	1.16	1.13	2.20
Current Ratio	1.63	1.63	1.93	2.05	2.35	3.37
Return on Equity (ROE)	-23.62%	-23.62%	-15.81%	-0.97%	4.46%	-14.59%
Return on Assets (ROA)	-6.00%	-6.00%	-4.15%	0.11%	2.34%	-4.78%
Return on Invested Capital (ROIC)	-18.70%	-19.21%	-11.06%	0.26%	5.15%	-12.89%
Return on Capital Employed (ROCE)	-15.90%	-15.90%	-11.60%	0.30%	4.90%	-7.50%
Earnings Yield	-13.51%	-12.35%	-12.49%	-0.65%	3.15%	-4.17%
FCF Yield	-6.18%	-5.65%	14.21%	0.97%	-21.75%	-7.55%
Buyback Yield / Dilution	0.00%	0.00%	-0.02%	-	-10.51%	-22.87%

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