SeAH Steel Ratios and Metrics

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023
Period Ending	Feb '26 Feb 10, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	351,413	342,341	390,275
Market Cap Growth	3.51%	-12.28%	-
Last Close Price	125500.00	116262.50	132541.18
PE Ratio	3.78	2.50	2.07
PS Ratio	0.21	0.19	0.21
PB Ratio	0.32	0.31	0.39
P/TBV Ratio	0.32	0.32	0.40
P/FCF Ratio	112.54	1.63	6.37
P/OCF Ratio	5.41	1.14	3.51
Debt / Equity Ratio	0.35	0.32	0.24
Debt / EBITDA Ratio	1.95	1.53	0.90
Debt / FCF Ratio	124.40	1.71	3.87
Asset Turnover	-	1.08	-
Inventory Turnover	-	5.44	-
Quick Ratio	1.68	1.25	1.38
Current Ratio	2.92	1.80	2.10
Return on Equity (ROE)	-	12.99%	-
Return on Assets (ROA)	-	7.55%	-
Return on Invested Capital (ROIC)	5.75%	10.75%	18.00%
Return on Capital Employed (ROCE)	11.10%	15.30%	20.40%
Earnings Yield	26.48%	40.04%	48.38%
FCF Yield	0.89%	61.21%	15.70%
Payout Ratio	21.06%	16.34%	8.90%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.