JAC Recruitment Ratios and Metrics

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 12, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	160,657	111,484	103,695	98,082	84,120	77,594
Market Cap Growth	50.29%	7.51%	5.72%	16.60%	8.41%	-2.29%
Enterprise Value	141,785	96,939	90,231	85,897	73,682	65,633
Last Close Price	1014.00	681.89	605.83	547.17	454.40	398.71
PE Ratio	20.68	19.87	17.35	19.50	21.67	42.31
Forward PE	17.21	16.39	16.66	17.96	19.28	25.09
PS Ratio	3.57	2.85	3.01	3.22	3.39	3.59
PB Ratio	7.57	6.16	6.02	6.29	6.29	5.42
P/TBV Ratio	7.84	6.46	6.57	6.98	7.16	6.17
P/FCF Ratio	-	14.06	14.95	17.51	16.63	17.44
P/OCF Ratio	-	13.73	14.63	16.59	16.52	17.12
PEG Ratio	-	1.31	1.31	1.31	1.31	1.31
EV/Sales Ratio	3.15	2.48	2.62	2.82	2.97	3.04
EV/EBITDA Ratio	10.77	9.94	10.17	11.28	11.63	11.37
EV/EBIT Ratio	12.17	10.64	10.98	12.18	12.66	12.74
EV/FCF Ratio	-	12.22	13.01	15.34	14.57	14.75
Debt / EBITDA Ratio	-	-	-	0.00	0.00	0.00
Debt / FCF Ratio	-	-	-	0	0	0.00
Net Debt / Equity Ratio	-0.89	-1.05	-0.97	-0.95	-0.97	-0.95
Net Debt / EBITDA Ratio	-1.43	-1.95	-1.89	-1.95	-2.04	-2.35
Net Debt / FCF Ratio	-	-2.40	-2.42	-2.66	-2.56	-3.05
Asset Turnover	1.81	1.58	1.51	1.48	1.32	1.12
Inventory Turnover	2186.00	-	-	341.57	462.00	611.60
Quick Ratio	4.09	2.81	3.09	2.78	2.71	3.56
Current Ratio	4.23	2.89	3.20	2.89	2.81	3.65
Return on Equity (ROE)	40.31%	31.78%	36.45%	34.74%	28.04%	12.16%
Return on Assets (ROA)	29.31%	22.98%	22.52%	21.49%	19.38%	16.63%
Return on Invested Capital (ROIC)	604.52%	-	1036.16%	886.78%	663.20%	101.37%
Return on Capital Employed (ROCE)	54.30%	49.80%	47.00%	44.30%	43.10%	35.50%
Earnings Yield	4.84%	5.03%	5.76%	5.13%	4.61%	2.36%
FCF Yield	-	7.12%	6.69%	5.71%	6.01%	5.73%
Dividend Yield	3.56%	3.81%	3.71%	3.65%	4.02%	5.02%
Payout Ratio	-	64.71%	54.78%	59.38%	84.98%	180.59%
Buyback Yield / Dilution	0.76%	0.29%	1.07%	0.15%	1.47%	-0.40%
Total Shareholder Return	4.32%	4.10%	4.78%	3.80%	5.49%	4.62%

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