IGIS Value Plus REIT Ratios and Metrics

Market cap in millions KRW. Fiscal year is September - August.

Millions KRW. Fiscal year is Sep - Aug.

Fiscal Year	Current	FY 2025	FY 2025	FY 2024	FY 2024	FY 2023
Period Ending	May '26 May 19, 2026	Aug '25 Aug 31, 2025	Feb '25 Feb 28, 2025	Aug '24 Aug 31, 2024	Feb '24 Feb 29, 2024	Aug '23 Aug 31, 2023
Market Capitalization	276,753	222,750	223,265	268,535	235,611	229,181
Market Cap Growth	15.20%	-0.23%	-16.86%	13.97%	2.81%	28.46%
Enterprise Value	381,190	404,797	320,715	360,115	373,418	437,576
Last Close Price	3985.00	4103.35	3961.11	4205.78	3690.12	3429.18
PE Ratio	8.25	8.96	-	-	4.00	3.35
PS Ratio	6.35	5.11	6.75	12.90	2.85	2.14
PB Ratio	0.73	0.59	0.59	0.66	0.56	0.57
P/TBV Ratio	0.73	0.59	0.59	0.66	0.56	0.57
P/FCF Ratio	-	17.87	19.33	59.09	-	15.91
P/OCF Ratio	22.20	17.87	19.33	59.09	-	15.76
EV/Sales Ratio	8.75	9.29	9.70	17.30	4.52	4.08
EV/EBITDA Ratio	11.02	11.89	54.35	-	-	5.40
EV/EBIT Ratio	11.28	12.17	91.90	283.27	5.39	5.45
EV/FCF Ratio	-	32.47	27.77	79.25	-	30.37
Debt / Equity Ratio	0.51	0.51	0.51	0.25	0.36	0.38
Debt / EBITDA Ratio	5.67	5.67	32.72	-	-	1.88
Debt / FCF Ratio	15.50	15.50	16.72	22.87	-	10.55
Net Debt / Equity Ratio	0.49	0.49	0.48	0.24	0.35	0.34
Net Debt / EBITDA Ratio	5.42	5.42	30.80	-	-	1.69
Net Debt / FCF Ratio	14.80	14.80	15.74	21.37	-52.49	9.48
Asset Turnover	0.08	0.08	0.06	0.04	0.15	0.24
Quick Ratio	0.12	0.12	0.12	0.12	0.05	0.10
Current Ratio	0.12	0.12	0.12	0.22	0.06	0.11
Return on Equity (ROE)	6.28%	6.28%	-1.07%	-1.13%	15.87%	19.73%
Return on Assets (ROA)	3.78%	3.78%	0.38%	0.15%	7.79%	11.27%
Return on Invested Capital (ROIC)	5.92%	5.92%	0.66%	0.24%	11.79%	15.21%
Return on Capital Employed (ROCE)	8.70%	8.70%	0.80%	0.30%	15.90%	19.70%
Earnings Yield	8.98%	11.16%	-1.85%	-1.72%	25.03%	29.88%
FCF Yield	-	5.60%	5.17%	1.69%	-1.20%	6.29%
Dividend Yield	8.20%	16.81%	-	-	11.44%	24.15%
Payout Ratio	71.54%	71.54%	-	-	35.07%	22.85%
Buyback Yield / Dilution	-31.43%	-	-	-	-31.43%	-6.52%
Total Shareholder Return	-23.23%	16.81%	-	-	-19.99%	17.62%

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