First-corporation Ratios and Metrics

Market cap in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023
Period Ending	Jan '26 Jan 22, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023
Market Capitalization	12,386	10,621	9,103	9,397
Market Cap Growth	24.31%	16.67%	-3.13%	-
Enterprise Value	25,569	19,075	10,570	-
Last Close Price	1033.00	889.00	728.45	729.83
PE Ratio	9.80	6.36	9.64	6.89
PS Ratio	0.40	0.25	0.32	0.37
PB Ratio	1.25	1.09	1.08	1.19
P/TBV Ratio	1.26	1.09	1.08	1.19
P/FCF Ratio	-	5.17	-	-
P/OCF Ratio	-	5.07	-	-
EV/Sales Ratio	0.82	0.44	0.37	-
EV/EBITDA Ratio	12.77	7.36	7.18	-
EV/EBIT Ratio	12.85	7.39	7.27	-
EV/FCF Ratio	-3.63	9.29	-	-
Debt / Equity Ratio	1.69	0.48	0.60	0.50
Debt / EBITDA Ratio	8.33	1.82	3.46	1.97
Debt / FCF Ratio	-	2.30	-	-
Asset Turnover	1.02	1.78	1.26	-
Inventory Turnover	1.93	3.52	2.53	-
Quick Ratio	0.97	1.09	0.87	1.10
Current Ratio	2.00	2.09	1.79	2.03
Return on Equity (ROE)	13.27%	18.31%	11.52%	-
Return on Assets (ROA)	4.06%	6.64%	4.02%	-
Return on Invested Capital (ROIC)	7.56%	18.90%	12.28%	20.12%
Return on Capital Employed (ROCE)	11.50%	19.40%	13.40%	17.70%
Earnings Yield	10.17%	15.71%	10.37%	14.52%
FCF Yield	-56.91%	19.34%	-17.55%	-4.08%
Dividend Yield	4.32%	4.72%	4.26%	4.80%
Payout Ratio	42.22%	22.47%	45.23%	28.37%
Buyback Yield / Dilution	-0.04%	-0.07%	-0.43%	-
Total Shareholder Return	4.34%	4.65%	3.83%	4.80%

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