Will Smart Co.,LTD. 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 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 1, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	977	1,302	1,103	-	-	-
Market Cap Growth	-22.81%	18.05%	-	-	-	-
Enterprise Value	1,207	1,456	1,144	-	-	-
Last Close Price	666.00	888.00	755.00	-	-	-
Forward PE	-	11.69	11.69	-	-	-
PS Ratio	1.21	1.62	1.18	-	-	-
PB Ratio	325.53	434.04	2.70	-	-	-
P/TBV Ratio	325.53	434.04	3.79	-	-	-
EV/Sales Ratio	1.50	1.81	1.22	-	-	-
Debt / Equity Ratio	111.33	111.33	0.38	1.00	0.46	0.23
Debt / EBITDA Ratio	-	-	-	5.13	-	-
Debt / FCF Ratio	-	-	-	-	1.07	-
Net Debt / Equity Ratio	76.67	76.67	0.12	0.53	0.24	0.02
Net Debt / EBITDA Ratio	-0.99	-0.99	-53.77	2.73	-0.64	-
Net Debt / FCF Ratio	-1.80	-1.80	-0.19	-29.23	0.55	-
Asset Turnover	1.47	1.47	-	1.57	0.98	-
Inventory Turnover	41.00	41.00	-	43.06	49.59	-
Quick Ratio	0.80	0.80	1.81	1.21	1.00	1.99
Current Ratio	0.95	0.95	2.04	1.26	1.20	2.05
Return on Equity (ROE)	-201.46%	-201.46%	-	9.08%	-60.71%	-
Return on Assets (ROA)	-32.40%	-32.40%	-	3.27%	-13.57%	-
Return on Invested Capital (ROIC)	-82.15%	-82.15%	-13.89%	6.67%	-34.99%	-3.09%
Return on Capital Employed (ROCE)	-2830.00%	-2830.00%	-15.40%	11.20%	-60.50%	-3.00%
Earnings Yield	-42.49%	-31.87%	-6.16%	-	-	-
FCF Yield	-13.11%	-9.83%	-22.73%	-	-	-
Buyback Yield / Dilution	-9.19%	-5.05%	-12.29%	2.53%	5.04%	-

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