PungKyung Fine Chemical (065940)   KOSDAQ (Unit : %, Times) Fiscal Year End 2005.12.31 2006.12.31 2007.12.31 2008.12.31 2009. 9.30 Net Income to Total Assets 2.40  3.16  2.46  - 5.02  3.63  Ordinary Income to Total Assets 2.72  3.91  3.09  - 7.35  4.61  Operating Profit to Working Capital - 3.08  - 1.37  - 2.33  - 3.85  - 3.85  Net Income to Equity 2.79  3.52  2.71  - 5.40  3.87  Net Income to Sales 5.24  6.69  5.76  - 11.57  8.80  Ordinary Income to Sales 5.94  8.29  7.25  - 16.93  11.16  Operating Income to Sales - 5.94  - 2.57  - 4.82  - 7.73  - 5.07  Total Income to Sales 8.47  10.39  10.58  6.54  8.15  Times Interest earned 30.07  47.87  41.46  - 254.47  346.58  Financial Expenses/Sales 0.20  0.18  0.18  0.07  0.03  Equity to Total Assets 89.40  89.72  91.35  94.80  92.96  Liability to Equity 11.85  11.46  9.47  5.49  7.57  Borrowings & Bonds to Assets 1.95  1.74  1.58  0.47  0.42  Current Liabilities to Equity 8.24  8.12  6.79  3.29  5.80  Fixed Assets to Equity & L/T Liabilities 32.89  29.59  30.73  30.08  24.29  Fixed Ratio 34.08  30.58  31.55  30.74  24.72  Current Ratio 944.14  996.61  1,147.35  2,275.10  1,428.23  Quick Ratio 822.42  883.64  1,010.69  1,925.18  1,199.93  Debt Coverage Ratio 399.13  419.95  377.57  - 5,111.78  7,932.61  Total C/F to Liabilities 26.13  30.24  34.28  76.74  -     Business Capital Turn over 0.52  0.53  0.48  0.50  0.46  Total Assets Turn over 0.46  0.47  0.43  0.43  0.41  Trade Receivables Turn over 5.05  6.68  6.72  7.33  6.43  Inventories Turn over 5.09  5.49  5.11  4.51  3.55  Trade Payables Turn over 12.54  15.78  16.58  20.68  14.65  Sales Growth - 11.65  1.04  - 10.13  - 5.26  - 10.50  Total Asset Growth - 4.32  0.91  - 2.06  - 11.77  5.42  Equity Growth 2.83  1.27  - 0.28  - 8.43  3.37  (Unit : %) Fiscal Year End 2004.12.31 2005.12.31 2006.12.31 2007.12.31 2008.12.31 Cost of Sales 85.15  91.53  89.61  89.42  93.46  Selling & General Adm.Exp. 12.10  14.42  12.96  15.40  14.27  R & D Costs -  -  -  -  -  Depreciation 2.33  5.60  4.52  4.70  4.01  Financial Expenses 0.22  0.20  0.18  0.18  0.07  Operating Income 2.75  - 5.94  - 2.57  - 4.82  - 7.73  Ordinary Income -  -  -  -  -  Income before Income Taxes 19.27  5.94  8.29  7.25  - 16.93  Net Profit 15.19  5.24  6.69  5.76  - 11.57  (Unit : 100Mn. Won, %) Fiscal Year End 2004.12.31 2005.12.31 2006.12.31 2007.12.31 2008.12.31 Total Debt 9.4  5.7  5.2  4.6  1.2  Short-Term Debt 5.8  3.0  3.0  3.0  -  Current Portion of L/T Debt 0.8  0.5  0.5  0.3  0.1  Long-Term Debt 2.7  2.2  1.6  1.3  1.1  Short-Term Debt to Total Debt 61.40  51.79  57.46  64.65  -