Nippon Aqua Co., Ltd. (FRA:N3A)

Nippon Aqua Ratios and Metrics

Market cap in millions EUR. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 2, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	153	149	179	184	169	166
Market Cap Growth	0.53%	-16.69%	-2.81%	8.55%	2.06%	0.01%
Enterprise Value	168	162	190	204	183	177
Last Close Price	4.78	4.64	5.26	5.25	4.56	4.29
PE Ratio	13.43	13.19	13.90	16.74	23.29	15.62
PS Ratio	0.79	0.80	0.98	1.01	0.93	0.96
PB Ratio	2.50	2.30	2.99	3.26	2.79	2.75
P/TBV Ratio	2.52	2.32	3.02	3.29	2.83	2.79
P/FCF Ratio	-	-	7.48	-	115.58	499.15
P/OCF Ratio	-	-	6.93	-	42.68	30.21
EV/Sales Ratio	0.90	0.87	1.05	1.12	1.00	1.02
EV/EBITDA Ratio	9.99	9.36	9.50	11.25	14.79	10.71
EV/EBIT Ratio	10.85	10.23	10.29	12.32	16.95	11.76
EV/FCF Ratio	-	-	7.96	-	124.68	530.99
Debt / Equity Ratio	0.46	0.43	0.26	0.77	0.41	0.32
Debt / EBITDA Ratio	1.62	1.61	0.78	2.40	2.03	1.19
Debt / FCF Ratio	-	-	0.66	-	17.10	59.00
Asset Turnover	1.55	1.36	1.34	1.28	1.39	1.39
Inventory Turnover	11.10	10.56	8.04	9.77	17.41	11.31
Quick Ratio	1.21	1.22	1.20	1.00	1.23	1.24
Current Ratio	1.44	1.40	1.42	1.23	1.34	1.40
Return on Equity (ROE)	19.83%	18.53%	23.21%	19.46%	12.23%	18.54%
Return on Assets (ROA)	8.02%	7.24%	8.50%	7.23%	5.15%	7.55%
Return on Capital (ROIC)	12.03%	12.01%	13.95%	11.50%	8.27%	12.35%
Return on Capital Employed (ROCE)	26.00%	24.20%	30.40%	28.90%	17.40%	24.20%
Earnings Yield	7.44%	7.58%	7.19%	5.97%	4.29%	6.40%
FCF Yield	-	-2.88%	13.38%	-2.19%	0.86%	0.20%
Payout Ratio	-	54.65%	37.48%	41.70%	67.79%	40.91%
Buyback Yield / Dilution	-1.20%	-0.05%	2.72%	0.09%	-0.03%	-0.01%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.