S-Oil 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 15, 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	13,515,169	9,529,356	6,315,759	8,024,776	9,596,265	9,858,659
Market Cap Growth	102.44%	50.88%	-21.30%	-16.38%	-2.66%	24.19%
Enterprise Value	19,581,149	15,901,574	11,850,386	12,618,273	14,466,260	14,655,231
Last Close Price	118100.00	82742.82	54630.20	69253.52	80983.15	78553.15
PE Ratio	77.70	53.85	-	8.46	4.56	7.15
Forward PE	12.24	18.71	7.68	6.31	5.74	10.56
PS Ratio	0.39	0.28	0.17	0.23	0.23	0.36
PB Ratio	1.52	1.07	0.73	0.89	1.13	1.41
P/TBV Ratio	1.55	1.09	0.74	0.90	1.15	1.43
P/FCF Ratio	372.65	262.75	-	23.60	9.12	8.18
P/OCF Ratio	3.43	2.42	4.30	3.18	5.81	6.67
PEG Ratio	-	0.16	0.16	0.16	0.16	0.16
EV/Sales Ratio	0.57	0.46	0.32	0.35	0.34	0.53
EV/EBITDA Ratio	18.72	15.25	10.09	6.09	3.57	5.25
EV/EBIT Ratio	81.88	67.49	28.07	9.32	4.25	6.85
EV/FCF Ratio	539.90	438.45	-	37.10	13.74	12.16
Debt / Equity Ratio	0.89	0.89	0.92	0.65	0.62	0.84
Debt / EBITDA Ratio	7.59	7.59	6.82	2.81	1.29	2.09
Debt / FCF Ratio	218.06	218.06	-	17.16	4.96	4.85
Net Debt / Equity Ratio	0.68	0.68	0.70	0.43	0.44	0.56
Net Debt / EBITDA Ratio	5.82	5.82	5.15	1.86	0.93	1.39
Net Debt / FCF Ratio	167.25	167.25	-3.84	11.36	3.57	3.22
Asset Turnover	1.34	1.34	1.59	1.74	2.22	1.60
Inventory Turnover	7.67	7.67	7.76	7.18	9.25	8.61
Quick Ratio	0.36	0.36	0.47	0.54	0.54	0.56
Current Ratio	0.71	0.71	0.86	1.04	1.12	0.99
Return on Equity (ROE)	2.01%	2.01%	-2.18%	10.83%	27.20%	21.76%
Return on Assets (ROA)	0.58%	0.58%	1.15%	4.11%	11.11%	7.78%
Return on Invested Capital (ROIC)	1.57%	1.59%	3.06%	9.04%	21.39%	14.59%
Return on Capital Employed (ROCE)	1.60%	1.60%	3.30%	11.00%	29.90%	21.00%
Earnings Yield	1.31%	1.86%	-3.06%	11.82%	21.93%	13.98%
FCF Yield	0.27%	0.38%	-24.93%	4.24%	10.97%	12.22%
Dividend Yield	0.28%	0.40%	0.23%	-	6.79%	-
Payout Ratio	0.05%	0.06%	-	39.28%	29.33%	8.45%
Total Shareholder Return	0.28%	0.40%	0.23%	-	6.79%	-

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