Nippon Aqua Ratios and Metrics

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 23, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	148	149	149	179	184	169
Market Cap Growth	-1.39%	0.36%	-16.69%	-2.81%	8.55%	2.06%
Enterprise Value	161	164	162	190	204	183
Last Close Price	4.52	4.64	4.46	5.06	5.04	4.38
PE Ratio	14.33	14.52	13.19	13.90	16.74	23.29
PS Ratio	0.81	0.82	0.80	0.98	1.01	0.93
PB Ratio	2.33	2.37	2.30	2.99	3.26	2.79
P/TBV Ratio	2.35	2.38	2.32	3.02	3.29	2.83
P/FCF Ratio	26.16	26.51	-	7.48	-	115.58
P/OCF Ratio	17.98	18.22	-	6.93	-	42.68
EV/Sales Ratio	0.87	0.90	0.87	1.05	1.12	1.00
EV/EBITDA Ratio	9.81	10.09	9.36	9.50	11.25	14.79
EV/EBIT Ratio	10.57	10.87	10.23	10.29	12.32	16.95
EV/FCF Ratio	28.49	29.05	-	7.96	-	124.68
Debt / Equity Ratio	0.41	0.41	0.43	0.26	0.77	0.41
Debt / EBITDA Ratio	1.61	1.61	1.61	0.78	2.40	2.03
Debt / FCF Ratio	4.64	4.64	-	0.66	-	17.10
Net Debt / Equity Ratio	0.21	0.21	0.22	0.04	0.43	0.17
Net Debt / EBITDA Ratio	0.80	0.80	0.80	0.13	1.35	0.84
Net Debt / FCF Ratio	2.31	2.31	-3.24	0.11	-6.05	7.07
Asset Turnover	1.35	1.35	1.36	1.34	1.28	1.39
Inventory Turnover	10.14	10.14	10.56	8.04	9.77	17.41
Quick Ratio	1.20	1.20	1.22	1.20	1.00	1.23
Current Ratio	1.42	1.42	1.40	1.42	1.23	1.34
Return on Equity (ROE)	17.10%	17.10%	18.53%	23.21%	19.46%	12.23%
Return on Assets (ROA)	6.95%	6.95%	7.24%	8.50%	7.23%	5.15%
Return on Invested Capital (ROIC)	13.78%	14.02%	16.20%	18.79%	14.76%	10.61%
Return on Capital Employed (ROCE)	23.70%	23.70%	24.20%	30.40%	28.90%	17.40%
Earnings Yield	6.98%	6.89%	7.58%	7.19%	5.97%	4.29%
FCF Yield	3.82%	3.77%	-2.88%	13.38%	-2.19%	0.86%
Dividend Yield	4.20%	4.10%	-	-	-	-
Payout Ratio	57.22%	57.22%	54.65%	37.48%	41.70%	67.79%
Buyback Yield / Dilution	-1.55%	-1.55%	-0.05%	2.72%	0.09%	-0.03%
Total Shareholder Return	2.65%	2.55%	-0.05%	2.72%	0.09%	-0.03%

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