Life create 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 2023	FY 2022
Period Ending	Feb '26 Feb 13, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Market Capitalization	500	500	500	-	-
Enterprise Value	1,079	1,179	1,079	-	-
Last Close Price	1250.00	1250.00	1250.00	-	-
PE Ratio	8.06	8.07	11.11	-	-
PS Ratio	0.21	0.21	0.25	-	-
PB Ratio	1.99	1.99	2.66	-	-
P/TBV Ratio	2.02	2.02	2.69	-	-
EV/Sales Ratio	0.45	0.49	0.53	-	-
EV/EBITDA Ratio	8.24	9.00	32.70	-	-
EV/EBIT Ratio	10.38	11.34	77.07	-	-
Debt / Equity Ratio	5.90	5.90	6.72	6.44	7.05
Debt / EBITDA Ratio	11.30	11.30	38.30	-	-
Net Debt / Equity Ratio	3.26	3.26	3.35	4.48	4.72
Net Debt / EBITDA Ratio	6.24	6.24	19.09	-	-
Net Debt / FCF Ratio	-5.17	-5.17	-10.00	-	-
Asset Turnover	1.38	1.38	1.46	2.04	-
Inventory Turnover	2.35	2.35	2.50	3.43	-
Quick Ratio	1.16	1.16	1.57	0.81	0.82
Current Ratio	2.25	2.25	2.82	1.98	1.80
Return on Equity (ROE)	28.25%	28.25%	27.19%	55.36%	-
Return on Assets (ROA)	3.71%	3.71%	0.63%	4.69%	-
Return on Invested Capital (ROIC)	6.78%	7.68%	1.46%	8.16%	2.87%
Return on Capital Employed (ROCE)	8.30%	8.30%	1.20%	10.00%	6.50%
Earnings Yield	12.40%	12.40%	9.00%	-	-
FCF Yield	-31.60%	-31.60%	-12.60%	-	-

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