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	Jul '26 Jul 2, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	333,847	328,452	342,341	390,275
Market Cap Growth	-24.54%	-4.06%	-12.28%	-
Enterprise Value	620,997	599,066	-	-
Last Close Price	123900.00	112688.49	111691.78	127330.48
PE Ratio	10.82	10.95	2.50	2.07
PS Ratio	0.21	0.22	0.19	0.21
PB Ratio	0.30	0.29	0.31	0.39
P/TBV Ratio	0.30	0.30	0.32	0.40
P/FCF Ratio	-	-	1.63	6.37
P/OCF Ratio	-	-	1.14	3.51
EV/Sales Ratio	0.40	0.40	-	-
EV/EBITDA Ratio	7.51	7.06	-	-
EV/EBIT Ratio	13.20	12.08	-	-
Debt / Equity Ratio	0.39	0.40	0.32	0.24
Debt / EBITDA Ratio	5.30	5.22	1.53	0.90
Debt / FCF Ratio	-	-	1.71	3.87
Net Debt / Equity Ratio	0.25	0.23	-0.02	0.01
Net Debt / EBITDA Ratio	3.43	3.03	-0.08	0.02
Net Debt / FCF Ratio	-4.10	-1.67	-0.09	0.08
Asset Turnover	0.83	0.81	1.08	-
Inventory Turnover	4.43	4.55	5.44	-
Quick Ratio	1.08	1.26	1.25	1.38
Current Ratio	1.86	2.14	1.80	2.10
Return on Equity (ROE)	2.87%	2.69%	12.99%	-
Return on Assets (ROA)	1.61%	1.70%	7.55%	-
Return on Invested Capital (ROIC)	1.76%	2.05%	10.75%	18.00%
Return on Capital Employed (ROCE)	3.30%	3.40%	15.30%	20.40%
Earnings Yield	9.63%	9.13%	40.04%	48.38%
FCF Yield	-20.97%	-46.91%	61.21%	15.70%
Dividend Yield	4.44%	4.88%	-	-
Payout Ratio	60.95%	65.34%	16.34%	8.90%
Total Shareholder Return	4.12%	4.88%	-	-