SUNNY SIDE UP GROUP Ratios and Metrics

Market cap in millions JPY. Fiscal year is July - June.

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 12, 2026	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Market Capitalization	13,747	8,102	9,862	10,037	10,077	11,192
Market Cap Growth	74.50%	-17.85%	-1.74%	-0.40%	-9.96%	0.27%
Enterprise Value	12,106	5,242	7,186	8,840	8,608	10,886
Last Close Price	939.00	535.94	626.87	618.66	601.40	654.72
PE Ratio	10.77	8.55	12.41	11.38	17.34	37.56
PS Ratio	0.64	0.41	0.55	0.53	0.62	0.73
PB Ratio	2.91	1.72	2.38	2.69	3.58	4.79
P/TBV Ratio	3.06	1.82	2.56	2.95	4.09	5.73
P/FCF Ratio	-	3.95	18.54	12.99	8.86	65.07
P/OCF Ratio	-	3.71	15.06	11.86	8.50	33.01
EV/Sales Ratio	0.57	0.27	0.40	0.47	0.53	0.71
EV/EBITDA Ratio	5.51	2.99	4.51	6.22	9.53	16.35
EV/EBIT Ratio	5.95	3.28	4.92	6.82	11.21	20.97
EV/FCF Ratio	-	2.55	13.51	11.44	7.57	63.29
Debt / Equity Ratio	0.13	0.17	0.24	0.33	0.61	0.82
Debt / EBITDA Ratio	-	0.45	0.62	0.86	1.91	2.87
Debt / FCF Ratio	-	0.38	1.86	1.57	1.51	11.12
Net Debt / Equity Ratio	-0.36	-0.82	-0.53	-0.50	-0.53	-0.29
Net Debt / EBITDA Ratio	-0.77	-2.21	-1.38	-1.32	-1.67	-1.04
Net Debt / FCF Ratio	-	-1.88	-4.13	-2.42	-1.33	-4.01
Asset Turnover	2.72	2.08	2.10	2.35	2.20	2.43
Inventory Turnover	28.23	34.13	29.92	32.83	38.63	44.48
Quick Ratio	1.75	1.58	1.72	1.40	1.42	1.42
Current Ratio	2.23	1.77	1.95	1.62	1.59	1.66
Return on Equity (ROE)	29.85%	21.58%	20.55%	26.92%	23.08%	13.70%
Return on Assets (ROA)	16.22%	10.58%	10.69%	10.04%	6.53%	5.14%
Return on Invested Capital (ROIC)	105.13%	67.63%	43.07%	61.25%	27.25%	14.47%
Return on Capital Employed (ROCE)	36.70%	28.80%	28.60%	28.80%	19.80%	13.80%
Earnings Yield	9.45%	11.70%	8.06%	8.79%	5.77%	2.66%
FCF Yield	-	25.34%	5.39%	7.70%	11.28%	1.54%
Dividend Yield	2.57%	4.11%	3.19%	2.43%	1.83%	0.92%
Payout Ratio	-	34.60%	37.36%	20.41%	15.49%	10.07%
Buyback Yield / Dilution	1.43%	0.12%	-0.11%	0.94%	0.00%	-0.04%
Total Shareholder Return	4.00%	4.22%	3.08%	3.37%	1.83%	0.88%

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