Pyung Hwa Holdings Co., Ltd.

STABILITY INDEX

Division
2014
(K-IFRS)
2013
(K-IFRS)
2012
(K-IFRS)
Current Ratio
202.70%
366.40%
2,336.70%
Debt Ratio
69.70%
81.90%
80.70%
Total Borrowings to Total Assets Ratio
35.90%
41.20%
40.70%
Interest Coverage Ratio
1.30
0.09
1.20

PROFITABILITY INDEX

Division
2014
2013
2012
Operating Profit to Net Sales Ratio
44.30%
42.40%
51.80%
Net Profit to Net Sales Ratio
27.70%
19.00%
6.40%
Return on Assets Ratio
1.80%
1.00%
0.40%
Net Income to Stockholders’Equity
3.00%
1.90%
0.70%

Growth and Indicators Concerning Activity

Division
2014
2013
2012
Net Sales Growth Rate
10.50%
-3.20%
-19.90%
Operating Profit Growth Rate
15.50%
-20.90%
-23.00%
Net Profit Growth Rate (during the term)
61.40%
188.30%
-87.70%
Total Assets Growth Rate
-4.90%
1.50%
-0.60%
Total Assets Turnover Rate
0.06 times
0.05 times
0.06 times