REFINE Ratios and Metrics

Market cap in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2021	FY 2020	FY 2019
Period Ending	Feb '26 Feb 25, 2026	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Market Capitalization	186,488	248,686	-	-
Enterprise Value	-	209,548	-	-
Last Close Price	12500.00	14350.00	-	-
PE Ratio	11.27	14.73	-	-
Forward PE	-	13.37	-	-
PS Ratio	3.21	4.23	-	-
PB Ratio	1.41	1.84	-	-
P/TBV Ratio	1.44	1.87	-	-
P/FCF Ratio	11.08	15.01	-	-
P/OCF Ratio	10.23	13.89	-	-
EV/Sales Ratio	-	3.57	-	-
EV/EBITDA Ratio	-	9.50	-	-
EV/EBIT Ratio	-	10.00	-	-
EV/FCF Ratio	-	12.65	-	-
Debt / Equity Ratio	0.00	0.00	0.03	0.04
Debt / EBITDA Ratio	0.02	0.02	0.05	0.13
Debt / FCF Ratio	0.03	0.03	0.08	0.08
Net Debt / Equity Ratio	-0.95	-0.96	-0.82	-0.67
Net Debt / EBITDA Ratio	-6.10	-5.85	-1.39	-2.25
Net Debt / FCF Ratio	-7.45	-7.79	-2.40	-1.38
Asset Turnover	-	0.60	1.25	-
Quick Ratio	14.93	14.29	3.43	1.72
Current Ratio	14.96	14.36	3.44	1.74
Return on Equity (ROE)	19.28%	19.82%	56.55%	-
Return on Assets (ROA)	-	13.33%	29.28%	-
Return on Invested Capital (ROIC)	250.19%	268.58%	238.73%	61.67%
Return on Capital Employed (ROCE)	14.40%	15.20%	52.60%	21.30%
Earnings Yield	8.71%	6.79%	-	-
FCF Yield	9.02%	6.66%	-	-
Payout Ratio	-	-	0.40%	2.40%
Buyback Yield / Dilution	-12.42%	-5.59%	-	-

Updated May 12, 2022. Source: S&P Global Market Intelligence. Standard template. Financial Sources.