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 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 25, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	368,773	328,452	342,341	390,275
Market Cap Growth	-18.89%	-4.06%	-12.28%	-
Enterprise Value	625,796	599,066	-	-
Last Close Price	131700.00	117300.00	116262.50	132541.18
PE Ratio	12.29	10.95	2.50	2.07
PS Ratio	0.25	0.22	0.19	0.21
PB Ratio	0.33	0.29	0.31	0.39
P/TBV Ratio	0.34	0.30	0.32	0.40
P/FCF Ratio	-	-	1.63	6.37
P/OCF Ratio	-	-	1.14	3.51
EV/Sales Ratio	0.42	0.40	-	-
EV/EBITDA Ratio	7.38	7.06	-	-
EV/EBIT Ratio	12.62	12.08	-	-
Debt / Equity Ratio	0.40	0.40	0.32	0.24
Debt / EBITDA Ratio	5.22	5.22	1.53	0.90
Debt / FCF Ratio	-	-	1.71	3.87
Net Debt / Equity Ratio	0.23	0.23	-0.02	0.01
Net Debt / EBITDA Ratio	3.03	3.03	-0.08	0.02
Net Debt / FCF Ratio	-1.67	-1.67	-0.09	0.08
Asset Turnover	0.81	0.81	1.08	-
Inventory Turnover	4.55	4.55	5.44	-
Quick Ratio	1.26	1.26	1.25	1.38
Current Ratio	2.14	2.14	1.80	2.10
Return on Equity (ROE)	2.69%	2.69%	12.99%	-
Return on Assets (ROA)	1.70%	1.70%	7.55%	-
Return on Invested Capital (ROIC)	1.84%	2.05%	10.75%	18.00%
Return on Capital Employed (ROCE)	3.40%	3.40%	15.30%	20.40%
Earnings Yield	8.13%	9.13%	40.04%	48.38%
FCF Yield	-41.78%	-46.91%	61.21%	15.70%
Payout Ratio	65.34%	65.34%	16.34%	8.90%
Buyback Yield / Dilution	0.00%	0.00%	0.00%	-

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