Material Group Ratios and Metrics

Market cap in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 12, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022
Market Capitalization	7,611	7,653	7,898	-	-
Market Cap Growth	18.40%	-3.10%	-	-	-
Enterprise Value	8,446	6,821	7,049	-	-
Last Close Price	806.00	801.00	777.54	-	-
PE Ratio	12.53	16.35	11.14	-	-
Forward PE	-	6.07	8.81	-	-
PS Ratio	0.99	1.22	1.50	-	-
PB Ratio	3.47	3.46	3.90	-	-
P/TBV Ratio	21.62	5.65	5.61	-	-
P/FCF Ratio	9.56	11.39	8.16	-	-
P/OCF Ratio	9.30	11.03	8.00	-	-
EV/Sales Ratio	1.10	1.09	1.34	-	-
EV/EBITDA Ratio	6.35	7.16	7.78	-	-
EV/EBIT Ratio	7.33	8.19	8.70	-	-
EV/FCF Ratio	10.61	10.15	7.28	-	-
Debt / Equity Ratio	0.95	0.10	0.14	0.26	0.92
Debt / EBITDA Ratio	1.57	0.24	0.30	-	-
Debt / FCF Ratio	2.62	0.34	0.28	-	-
Net Debt / Equity Ratio	0.36	-0.47	-0.42	-0.17	0.06
Net Debt / EBITDA Ratio	0.59	-1.08	-0.94	-	-
Net Debt / FCF Ratio	0.98	-1.54	-0.88	-	-
Asset Turnover	1.66	1.76	1.79	1.71	-
Inventory Turnover	54.05	77.52	73.26	72.80	-
Quick Ratio	1.15	1.45	1.78	1.60	1.74
Current Ratio	1.27	1.57	1.94	1.83	1.90
Return on Equity (ROE)	29.51%	22.09%	41.03%	36.07%	-
Return on Assets (ROA)	15.62%	14.55%	17.17%	16.39%	-
Return on Invested Capital (ROIC)	22.87%	44.03%	59.59%	45.15%	7.96%
Return on Capital Employed (ROCE)	31.60%	35.70%	36.00%	41.70%	22.90%
Earnings Yield	8.21%	6.12%	8.98%	-	-
FCF Yield	10.46%	8.78%	12.26%	-	-
Dividend Yield	3.24%	3.25%	3.22%	-	-
Payout Ratio	40.00%	51.92%	-	-	-
Buyback Yield / Dilution	2.39%	1.54%	-1.38%	-13.79%	-
Total Shareholder Return	5.60%	4.78%	1.84%	-13.79%	-

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