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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 4, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	136,701	168,737	111,484	103,695	98,082	84,120
Market Cap Growth	32.59%	51.35%	7.51%	5.72%	16.60%	8.41%
Enterprise Value	113,389	149,865	96,939	90,231	85,897	73,682
Last Close Price	863.00	1065.00	681.89	605.83	547.17	454.40
PE Ratio	16.29	20.09	19.87	17.35	19.50	21.67
Forward PE	14.68	18.08	16.39	16.66	17.96	19.28
PS Ratio	2.97	3.66	2.85	3.01	3.22	3.39
PB Ratio	6.12	7.55	6.16	6.02	6.29	6.29
P/TBV Ratio	6.33	7.82	6.46	6.57	6.98	7.16
P/FCF Ratio	14.56	17.97	14.06	14.95	17.51	16.63
P/OCF Ratio	14.29	17.64	13.73	14.63	16.59	16.52
PEG Ratio	-	1.31	1.31	1.31	1.31	1.31
EV/Sales Ratio	2.46	3.25	2.48	2.62	2.82	2.97
EV/EBITDA Ratio	9.33	12.33	9.94	10.17	11.28	11.63
EV/EBIT Ratio	9.70	12.82	10.64	10.98	12.18	12.66
EV/FCF Ratio	12.08	15.96	12.22	13.01	15.34	14.57
Debt / EBITDA Ratio	-	-	-	-	0.00	0.00
Net Debt / Equity Ratio	-1.04	-1.04	-1.05	-0.97	-0.95	-0.97
Net Debt / EBITDA Ratio	-1.92	-1.92	-1.95	-1.89	-1.95	-2.04
Net Debt / FCF Ratio	-2.48	-2.48	-2.40	-2.42	-2.66	-2.56
Asset Turnover	1.62	1.62	1.58	1.51	1.48	1.32
Inventory Turnover	673.80	673.80	-	-	341.57	462.00
Quick Ratio	3.10	3.10	2.81	3.09	2.78	2.71
Current Ratio	3.21	3.21	2.89	3.20	2.89	2.81
Return on Equity (ROE)	41.55%	41.55%	31.78%	36.45%	34.74%	28.04%
Return on Assets (ROA)	25.67%	25.67%	22.98%	22.52%	21.49%	19.38%
Return on Invested Capital (ROIC)	1223.88%	-	-	1036.16%	886.78%	663.20%
Return on Capital Employed (ROCE)	51.90%	51.90%	49.80%	47.00%	44.30%	43.10%
Earnings Yield	6.14%	4.98%	5.03%	5.76%	5.13%	4.61%
FCF Yield	6.87%	5.56%	7.12%	6.69%	5.71%	6.01%
Dividend Yield	4.34%	3.38%	3.81%	3.71%	3.65%	4.02%
Payout Ratio	49.36%	49.36%	64.71%	54.78%	59.38%	84.98%
Buyback Yield / Dilution	0.48%	0.48%	0.29%	1.07%	0.15%	1.47%
Total Shareholder Return	4.76%	3.86%	4.10%	4.78%	3.80%	5.49%

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