L is B corp. Ratios and Metrics

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	4,105	5,130	3,346	-	-
Market Cap Growth	17.79%	53.29%	-	-	-
Enterprise Value	3,565	3,960	1,916	-	-
Last Close Price	801.00	1001.00	653.00	-	-
PE Ratio	29.75	37.17	257.42	-	-
PS Ratio	1.93	2.41	2.10	-	-
PB Ratio	2.22	2.78	1.96	-	-
P/TBV Ratio	3.13	3.91	2.08	-	-
P/FCF Ratio	24.01	30.00	-	-	-
P/OCF Ratio	23.06	28.82	123.94	-	-
EV/Sales Ratio	1.67	1.86	1.20	-	-
EV/EBITDA Ratio	16.35	18.17	26.24	-	-
EV/EBIT Ratio	21.09	23.43	39.91	-	-
EV/FCF Ratio	20.85	23.16	-	-	-
Debt / Equity Ratio	0.67	0.67	0.44	0.92	0.36
Debt / EBITDA Ratio	5.68	5.68	10.38	-	-
Debt / FCF Ratio	7.25	7.25	-	-	-
Net Debt / Equity Ratio	-0.29	-0.29	-0.69	-0.92	-0.83
Net Debt / EBITDA Ratio	-2.48	-2.48	-16.12	2.07	2.44
Net Debt / FCF Ratio	-3.16	-3.16	147.13	3.38	1.57
Asset Turnover	0.70	0.70	-	0.75	-
Inventory Turnover	264.00	264.00	-	659.85	-
Quick Ratio	4.41	4.41	4.05	6.41	13.35
Current Ratio	4.53	4.53	4.11	6.47	13.57
Return on Equity (ROE)	7.76%	7.76%	-	-42.29%	-
Return on Assets (ROA)	3.44%	3.44%	-	-12.72%	-
Return on Invested Capital (ROIC)	16.61%	17.37%	12.03%	-270.77%	-207.58%
Return on Capital Employed (ROCE)	5.80%	5.80%	2.20%	-24.30%	-25.60%
Earnings Yield	3.36%	2.69%	0.39%	-	-
FCF Yield	4.17%	3.33%	-0.24%	-	-
Buyback Yield / Dilution	-4.87%	-4.87%	-17.60%	-6.57%	-

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