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	Apr '26 Apr 15, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	407,695	328,452	342,341	390,275
Market Cap Growth	-29.23%	-4.06%	-12.28%	-
Enterprise Value	664,718	599,066	-	-
Last Close Price	145600.00	112688.49	111691.78	127330.48
PE Ratio	13.59	10.95	2.50	2.07
PS Ratio	0.27	0.22	0.19	0.21
PB Ratio	0.36	0.29	0.31	0.39
P/TBV Ratio	0.37	0.30	0.32	0.40
P/FCF Ratio	-	-	1.63	6.37
P/OCF Ratio	-	-	1.14	3.51
EV/Sales Ratio	0.45	0.40	-	-
EV/EBITDA Ratio	7.84	7.06	-	-
EV/EBIT Ratio	13.40	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	7.36%	9.13%	40.04%	48.38%
FCF Yield	-37.79%	-46.91%	61.21%	15.70%
Dividend Yield	3.70%	4.88%	-	-
Payout Ratio	65.34%	65.34%	16.34%	8.90%
Total Shareholder Return	3.59%	4.88%	-	-

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