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	Jul '26 Jul 13, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023
Market Capitalization	11,679	10,621	9,103	9,397
Market Cap Growth	15.28%	16.67%	-3.13%	-
Enterprise Value	29,804	19,075	10,570	-
Last Close Price	974.00	848.87	695.57	696.89
PE Ratio	7.94	6.36	9.64	6.89
PS Ratio	0.36	0.25	0.32	0.37
PB Ratio	1.14	1.09	1.08	1.19
P/TBV Ratio	1.14	1.09	1.08	1.19
P/FCF Ratio	-	5.17	-	-
P/OCF Ratio	-	5.07	-	-
EV/Sales Ratio	0.92	0.44	0.37	-
EV/EBITDA Ratio	12.88	7.36	7.18	-
EV/EBIT Ratio	12.92	7.39	7.27	-
EV/FCF Ratio	-	9.29	-	-
Debt / Equity Ratio	2.13	0.48	0.60	0.50
Debt / EBITDA Ratio	9.45	1.82	3.46	1.97
Debt / FCF Ratio	-	2.30	-	-
Net Debt / Equity Ratio	1.77	-0.07	0.12	-0.14
Net Debt / EBITDA Ratio	7.83	-0.26	0.66	-0.56
Net Debt / FCF Ratio	-	-0.33	-0.61	2.93
Asset Turnover	0.92	1.78	1.26	-
Inventory Turnover	1.72	3.52	2.53	-
Quick Ratio	0.74	1.09	0.87	1.10
Current Ratio	1.71	2.09	1.79	2.03
Return on Equity (ROE)	15.01%	18.31%	11.52%	-
Return on Assets (ROA)	4.10%	6.64%	4.02%	-
Return on Invested Capital (ROIC)	6.12%	18.90%	12.28%	20.12%
Return on Capital Employed (ROCE)	13.60%	19.40%	13.40%	17.70%
Earnings Yield	12.56%	15.71%	10.37%	14.52%
FCF Yield	-	19.34%	-17.55%	-4.08%
Dividend Yield	4.72%	4.95%	4.46%	5.02%
Payout Ratio	-	22.47%	45.23%	28.37%
Buyback Yield / Dilution	-0.19%	-0.07%	-0.43%	-
Total Shareholder Return	4.51%	4.88%	4.03%	5.02%