Korea United Pharm. Inc. (033270)   STOCK (Unit : %, Times) Fiscal Year End 2007. 3.31 2007.12.31 2008.12.31 2009.12.31 2010. 9.30 Net Income to Total Assets 5.62  7.24  10.76  13.50  13.88  Ordinary Income to Total Assets 7.01  8.22  13.08  14.51  15.86  Operating Profit to Working Capital 11.78  10.76  17.41  21.16  21.16  Net Income to Equity 10.54  12.62  18.24  21.53  20.93  Net Income to Sales 5.85  9.34  9.37  11.92  13.38  Ordinary Income to Sales 7.29  10.60  11.39  12.82  15.29  Operating Income to Sales 10.51  11.76  12.92  16.14  16.99  Total Income to Sales 68.71  70.33  70.52  66.57  64.76  Times Interest earned 3.67  5.84  6.76  10.89  15.33  Financial Expenses/Sales 2.73  2.19  1.98  1.30  1.07  Equity to Total Assets 55.36  57.36  60.45  64.28  68.23  Liability to Equity 80.64  74.35  65.42  55.56  46.56  Borrowings & Bonds to Assets 26.19  25.41  22.65  17.30  14.28  Current Liabilities to Equity 68.42  59.78  51.16  40.23  34.52  Fixed Assets to Equity & L/T Liabilities 83.47  73.64  61.85  66.27  66.51  Fixed Ratio 93.68  84.37  70.67  76.43  74.52  Current Ratio 127.11  150.52  185.22  196.70  208.71  Quick Ratio 91.96  114.07  137.25  142.33  153.96  Debt Coverage Ratio 47.06  51.69  79.65  120.82  134.16  Total C/F to Liabilities 27.71   -  38.50  49.79  -     Business Capital Turn over 1.12  0.92  1.35  1.31  1.18  Total Assets Turn over 0.96  0.77  1.15  1.13  1.04  Trade Receivables Turn over 3.50  2.40  3.51  3.91  3.90  Inventories Turn over 6.54  6.20  8.35  7.87  7.71  Trade Payables Turn over 34.07  30.24  51.16  49.57  41.39  Sales Growth 17.26   -  58.64  25.75  11.70  Total Asset Growth 0.91   -  14.15  39.33  6.43  Equity Growth 8.86   -  20.31  48.16  12.96  (Unit : %) Fiscal Year End 2006. 3.31 2007. 3.31 2007.12.31 2008.12.31 2009.12.31 Cost of Sales 35.03  31.29  29.67  29.48  33.43  Selling & General Adm.Exp. 57.04  58.19  58.57  57.61  50.43  R & D Costs 3.91  4.08  -  5.94  5.94  Depreciation 5.08  4.63  4.33  3.79  3.21  Financial Expenses 2.71  2.73  2.19  1.98  1.30  Operating Income 7.93  10.51  11.76  12.92  16.14  Ordinary Income -  -  -  -  -  Income before Income Taxes 3.15  7.29  10.60  11.39  12.82  Net Profit 1.48  5.85  9.34  9.37  11.92  (Unit : 100Mn. Won, %) Fiscal Year End 2006. 3.31 2007. 3.31 2007.12.31 2008.12.31 2009.12.31 Total Debt 233.8  184.9  195.7  199.1  211.9  Short-Term Debt 147.0  117.8  117.8  160.8  145.8  Current Portion of L/T Debt 19.7  58.5  54.2  4.2  7.3  Long-Term Debt 67.1  8.5  23.6  34.1  58.7  Short-Term Debt to Total Debt 62.87  63.71  60.19  80.75  68.80