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 2026	FY 2025	FY 2024	FY 2023
Period Ending	Jul '26 Jul 31, 2026	May '26 May 31, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023
Market Capitalization	11,979	11,343	10,621	9,103	9,397
Market Cap Growth	11.53%	6.80%	16.67%	-3.13%	-
Enterprise Value	21,792	29,468	19,075	10,570	-
Last Close Price	999.00	946.00	847.12	694.14	695.45
PE Ratio	6.36	6.03	6.36	9.64	6.89
PS Ratio	0.33	0.31	0.25	0.32	0.37
PB Ratio	1.07	1.02	1.09	1.08	1.19
P/TBV Ratio	1.08	1.02	1.09	1.08	1.19
P/FCF Ratio	-	-	5.17	-	-
P/OCF Ratio	-	-	5.07	-	-
EV/Sales Ratio	0.60	0.81	0.44	0.37	-
EV/EBITDA Ratio	7.49	10.13	7.36	7.18	-
EV/EBIT Ratio	7.52	10.18	7.39	7.27	-
EV/FCF Ratio	-	-	9.29	-	-
Debt / Equity Ratio	1.12	1.12	0.48	0.60	0.50
Debt / EBITDA Ratio	4.27	4.27	1.82	3.46	1.97
Debt / FCF Ratio	-	-	2.30	-	-
Net Debt / Equity Ratio	0.88	0.88	-0.07	0.12	-0.14
Net Debt / EBITDA Ratio	3.37	3.37	-0.26	0.66	-0.56
Net Debt / FCF Ratio	-0.99	-0.99	-0.33	-0.61	2.93
Asset Turnover	1.27	1.27	1.78	1.26	-
Inventory Turnover	-	-	3.52	2.53	-
Quick Ratio	0.85	0.85	1.09	0.87	1.10
Current Ratio	2.48	2.48	2.09	1.79	2.03
Return on Equity (ROE)	18.01%	18.01%	18.31%	11.52%	-
Return on Assets (ROA)	6.33%	6.33%	6.64%	4.02%	-
Return on Invested Capital (ROIC)	8.21%	13.50%	18.90%	12.28%	20.12%
Return on Capital Employed (ROCE)	14.70%	14.70%	19.40%	13.40%	17.70%
Earnings Yield	15.72%	16.60%	15.71%	10.37%	14.52%
FCF Yield	-82.70%	-87.34%	19.34%	-17.55%	-4.08%
Dividend Yield	5.08%	5.07%	4.96%	4.47%	5.03%
Payout Ratio	28.39%	28.38%	22.47%	45.23%	28.37%
Buyback Yield / Dilution	-0.25%	-0.25%	-0.07%	-0.43%	-
Total Shareholder Return	4.84%	4.83%	4.89%	4.04%	5.03%