ISU Specialty Chemical 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	Sep '25 Sep 8, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Capitalization	1,338,227	950,050	885,166
Market Cap Growth	44.53%	7.33%	-
Enterprise Value	1,469,393	1,060,296	963,284
Last Close Price	44300.00	31450.00	31620.00
PE Ratio	250.52	90.38	-
PS Ratio	3.56	2.86	5.02
PB Ratio	11.03	7.81	9.32
P/TBV Ratio	11.39	8.07	9.59
P/FCF Ratio	-	-	103.53
P/OCF Ratio	71.08	89.69	49.31
EV/Sales Ratio	3.91	3.19	5.46
EV/EBITDA Ratio	85.09	43.97	-
EV/EBIT Ratio	239.26	74.64	-
EV/FCF Ratio	-118.93	-	112.67
Debt / Equity Ratio	1.50	1.07	1.01
Debt / EBITDA Ratio	10.40	5.37	-
Debt / FCF Ratio	-	-	11.21
Asset Turnover	-	1.28	-
Inventory Turnover	-	4.69	-
Quick Ratio	0.47	0.45	0.27
Current Ratio	0.77	0.86	0.76
Return on Equity (ROE)	-	9.70%	-
Return on Assets (ROA)	-	3.43%	-
Return on Capital (ROIC)	-	4.02%	-
Return on Capital Employed (ROCE)	4.40%	10.50%	-
Earnings Yield	0.40%	1.11%	-1.05%
FCF Yield	-0.92%	-1.93%	0.97%
Buyback Yield / Dilution	-447.76%	-442.44%	-

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