Korea United Pharm. Inc. (033270)   STOCK (Unit : %, Times) Fiscal Year End 2005. 3.31 2006. 3.31 2007. 3.31 2007.12.31 2008. 3.31 Net Income to Total Assets 0.70  1.26  5.62  7.24  13.61  Ordinary Income to Total Assets 0.85  2.66  7.01  8.22  16.43  Operating Profit to Working Capital 6.74  7.78  11.78  10.76  10.76  Net Income to Equity 1.29  2.34  10.54  12.62  24.17  Net Income to Sales 0.92  1.48  5.85  9.34  11.86  Ordinary Income to Sales 1.11  3.15  7.29  10.60  14.33  Operating Income to Sales 7.44  7.93  10.51  11.76  14.75  Total Income to Sales 61.65  64.97  68.71  70.33  73.46  Times Interest earned 1.34  2.16  3.67  5.84  8.38  Financial Expenses/Sales 3.25  2.71  2.73  2.19  1.94  Equity to Total Assets 56.17  51.32  55.36  57.36  55.35  Liability to Equity 78.04  94.87  80.64  74.35  80.66  Borrowings & Bonds to Assets 33.06  33.42  26.19  25.41  26.18  Current Liabilities to Equity 58.48  73.04  68.42  59.78  65.77  Fixed Assets to Equity & L/T Liabilities 77.15  74.09  83.47  73.64  70.19  Fixed Ratio 92.24  90.26  93.68  84.37  80.64  Current Ratio 146.72  143.22  127.11  150.52  152.08  Quick Ratio 109.02  100.23  91.96  114.07  116.24  Debt Coverage Ratio 37.40  30.98  47.06  51.69  76.35  Total C/F to Liabilities 17.92  16.99  27.71   -  -     Business Capital Turn over 0.91  0.98  1.12  0.92  1.35  Total Assets Turn over 0.76  0.85  0.96  0.77  1.15  Trade Receivables Turn over 2.65  3.07  3.50  2.40  3.52  Inventories Turn over 6.19  5.92  6.54  6.20  8.97  Trade Payables Turn over 27.32  29.01  34.07  30.24  46.02  Sales Growth 4.40  10.02  17.26   -   -  Total Asset Growth - 6.98  5.60  0.91   -  8.61  Equity Growth - 2.08  - 3.52  8.86   -  4.82  (Unit : %) Fiscal Year End 2004. 3.31 2005. 3.31 2006. 3.31 2007. 3.31 2007.12.31 Cost of Sales 39.78  38.35  35.03  31.29  29.67  Selling & General Adm.Exp. 49.23  54.21  57.04  58.19  58.57  R & D Costs 4.65  4.22  3.91  4.08  4.08  Depreciation 5.24  6.04  5.08  4.63  4.33  Financial Expenses 3.47  3.25  2.71  2.73  2.19  Operating Income 11.00  7.44  7.93  10.51  11.76  Ordinary Income -  -  -  -  -  Income before Income Taxes 2.31  1.11  3.15  7.29  10.60  Net Profit 1.93  0.92  1.48  5.85  9.34  (Unit : 100Mn. Won, %) Fiscal Year End 2004. 3.31 2005. 3.31 2006. 3.31 2007. 3.31 2007.12.31 Total Debt 252.0  219.0  233.8  184.9  195.7  Short-Term Debt 149.0  120.0  147.0  117.8  117.8  Current Portion of L/T Debt 61.2  27.1  19.7  58.5  54.2  Long-Term Debt 41.8  71.9  67.1  8.5  23.6  Short-Term Debt to Total Debt 59.12  54.78  62.87  63.71  60.19