Korea United Pharm. Inc. (033270)   STOCK (Unit : %, Times) Fiscal Year End 2006. 3.31 2007. 3.31 2007.12.31 2008.12.31 2009. 9.30 Net Income to Total Assets 1.26  5.62  7.24  10.76  17.37  Ordinary Income to Total Assets 2.66  7.01  8.22  13.08  18.19  Operating Profit to Working Capital 7.78  11.78  10.76  17.41  17.41  Net Income to Equity 2.34  10.54  12.62  18.24  28.53  Net Income to Sales 1.48  5.85  9.34  9.37  14.51  Ordinary Income to Sales 3.15  7.29  10.60  11.39  15.20  Operating Income to Sales 7.93  10.51  11.76  12.92  16.70  Total Income to Sales 64.97  68.71  70.33  70.52  67.66  Times Interest earned 2.16  3.67  5.84  6.76  12.66  Financial Expenses/Sales 2.71  2.73  2.19  1.98  1.30  Equity to Total Assets 51.32  55.36  57.36  60.45  61.22  Liability to Equity 94.87  80.64  74.35  65.42  63.35  Borrowings & Bonds to Assets 33.42  26.19  25.41  22.65  21.68  Current Liabilities to Equity 73.04  68.42  59.78  51.16  50.10  Fixed Assets to Equity & L/T Liabilities 74.09  83.47  73.64  61.85  63.33  Fixed Ratio 90.26  93.68  84.37  70.67  71.73  Current Ratio 143.22  127.11  150.52  185.22  182.89  Quick Ratio 100.23  91.96  114.07  137.25  134.45  Debt Coverage Ratio 30.98  47.06  51.69  79.65  102.04  Total C/F to Liabilities 16.99  27.71   -  38.50  -     Business Capital Turn over 0.98  1.12  0.92  1.35  1.40  Total Assets Turn over 0.85  0.96  0.77  1.15  1.20  Trade Receivables Turn over 3.07  3.50  2.40  3.51  3.81  Inventories Turn over 5.92  6.54  6.20  8.35  8.06  Trade Payables Turn over 29.01  34.07  30.24  51.16  49.45  Sales Growth 10.02  17.26   -  58.64  27.83  Total Asset Growth 5.60  0.91   -  14.15  23.19  Equity Growth - 3.52  8.86   -  20.31  24.75  (Unit : %) Fiscal Year End 2005. 3.31 2006. 3.31 2007. 3.31 2007.12.31 2008.12.31 Cost of Sales 38.35  35.03  31.29  29.67  29.48  Selling & General Adm.Exp. 54.21  57.04  58.19  58.57  57.61  R & D Costs 4.22  3.91  4.08  -  -  Depreciation 6.04  5.08  4.63  4.33  3.79  Financial Expenses 3.25  2.71  2.73  2.19  1.98  Operating Income 7.44  7.93  10.51  11.76  12.92  Ordinary Income -  -  -  -  -  Income before Income Taxes 1.11  3.15  7.29  10.60  11.39  Net Profit 0.92  1.48  5.85  9.34  9.37  (Unit : 100Mn. Won, %) Fiscal Year End 2005. 3.31 2006. 3.31 2007. 3.31 2007.12.31 2008.12.31 Total Debt 219.0  233.8  184.9  195.7  199.1  Short-Term Debt 120.0  147.0  117.8  117.8  160.8  Current Portion of L/T Debt 27.1  19.7  58.5  54.2  4.2  Long-Term Debt 71.9  67.1  8.5  23.6  34.1  Short-Term Debt to Total Debt 54.78  62.87  63.71  60.19  80.75