Besterra Ratios and Metrics

Market cap in millions JPY. Fiscal year is February - January.

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 15, 2026	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Market Capitalization	9,366	10,422	8,542	9,065	8,117	10,918
Market Cap Growth	7.20%	22.00%	-5.77%	11.68%	-25.66%	-20.43%
Enterprise Value	8,502	10,129	10,225	10,911	8,849	11,080
Last Close Price	1057.00	1176.00	932.96	970.58	852.92	1159.58
PE Ratio	13.01	14.23	20.89	39.24	-	7.44
PS Ratio	0.84	0.94	0.78	0.97	1.49	1.83
PB Ratio	1.74	1.93	1.76	2.21	1.85	2.51
P/TBV Ratio	1.76	1.96	1.81	2.39	1.90	2.65
P/FCF Ratio	5.72	6.36	-	-	-	21.88
P/OCF Ratio	5.70	6.34	-	-	-	20.33
EV/Sales Ratio	0.76	0.91	0.94	1.16	1.62	1.86
EV/EBITDA Ratio	10.31	12.28	21.13	33.99	-	17.20
EV/EBIT Ratio	11.34	13.51	27.34	44.17	-	18.22
EV/FCF Ratio	5.19	6.18	-	-	-	22.20
Debt / Equity Ratio	0.11	0.11	0.77	1.05	0.56	0.55
Debt / EBITDA Ratio	0.69	0.69	7.75	13.37	-	3.71
Debt / FCF Ratio	0.35	0.35	-	-	-	4.79
Net Debt / Equity Ratio	-0.16	-0.16	0.44	0.70	0.25	0.06
Net Debt / EBITDA Ratio	-1.05	-1.05	4.45	8.88	-7.85	0.42
Net Debt / FCF Ratio	-0.53	-0.53	-3.38	-1.98	-2.96	0.54
Asset Turnover	1.15	1.15	0.99	0.97	0.63	0.79
Inventory Turnover	-	-	120.08	73.26	33.84	34.92
Quick Ratio	2.05	2.05	1.27	1.22	1.75	1.99
Current Ratio	2.15	2.15	1.35	1.26	1.91	2.09
Return on Equity (ROE)	14.29%	14.29%	9.14%	5.45%	-1.47%	42.23%
Return on Assets (ROA)	4.84%	4.84%	2.13%	1.60%	-1.55%	5.05%
Return on Invested Capital (ROIC)	11.32%	9.50%	3.31%	2.26%	-4.28%	10.07%
Return on Capital Employed (ROCE)	13.20%	13.20%	6.50%	4.20%	-3.30%	8.90%
Earnings Yield	7.82%	7.03%	4.79%	2.55%	-0.79%	13.44%
FCF Yield	17.49%	15.72%	-7.46%	-15.84%	-4.53%	4.57%
Dividend Yield	3.83%	3.40%	2.14%	2.06%	2.34%	1.38%
Payout Ratio	30.70%	30.70%	43.28%	76.62%	-	9.00%
Buyback Yield / Dilution	-1.79%	-1.79%	-	-0.88%	-2.71%	-3.96%
Total Shareholder Return	1.95%	1.61%	2.14%	1.18%	-0.36%	-2.58%

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