Kotobuki Spirits Ratios and Metrics

Market cap in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 22, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	314,889	282,690	377,258	298,277	291,587	202,898
Market Cap Growth	-2.09%	-25.07%	26.48%	2.29%	43.71%	-9.32%
Enterprise Value	282,694	257,288	354,222	280,567	280,006	196,136
Last Close Price	2039.00	1830.50	2386.72	1859.29	1791.27	1236.95
PE Ratio	25.07	22.51	31.12	27.54	41.55	105.95
Forward PE	22.25	20.64	25.03	24.56	41.37	60.17
PS Ratio	4.00	3.59	5.21	4.66	5.81	6.30
PB Ratio	6.57	5.90	9.41	8.47	11.00	9.97
P/TBV Ratio	6.59	5.92	9.44	8.49	11.04	10.04
P/FCF Ratio	27.55	24.73	37.43	33.24	34.20	52.55
P/OCF Ratio	22.82	20.48	28.57	27.50	32.10	47.26
EV/Sales Ratio	3.59	3.27	4.90	4.38	5.58	6.09
EV/EBITDA Ratio	13.93	12.68	18.57	16.56	25.26	74.86
EV/EBIT Ratio	15.20	13.84	20.11	17.78	28.14	140.10
EV/FCF Ratio	24.73	22.51	35.14	31.27	32.84	50.80
Debt / Equity Ratio	-	-	0.01	0.01	0.02	0.04
Debt / EBITDA Ratio	-	-	0.02	0.02	0.04	0.28
Debt / FCF Ratio	-	-	0.03	0.03	0.05	0.19
Net Debt / Equity Ratio	-0.67	-0.67	-0.64	-0.66	-0.63	-0.45
Net Debt / EBITDA Ratio	-1.59	-1.59	-1.35	-1.38	-1.51	-3.51
Net Debt / FCF Ratio	-2.82	-2.82	-2.56	-2.61	-1.96	-2.38
Asset Turnover	1.41	1.41	1.47	1.53	1.56	1.23
Inventory Turnover	7.59	7.59	7.60	8.66	9.35	8.33
Quick Ratio	4.01	4.01	3.44	3.48	2.87	2.96
Current Ratio	4.43	4.43	3.87	3.90	3.18	3.42
Return on Equity (ROE)	28.53%	28.53%	32.19%	35.09%	29.95%	9.65%
Return on Assets (ROA)	20.73%	20.73%	22.35%	23.63%	19.31%	3.33%
Return on Invested Capital (ROIC)	71.28%	82.94%	92.60%	100.91%	64.83%	7.71%
Return on Capital Employed (ROCE)	37.20%	37.20%	41.70%	41.90%	34.50%	6.10%
Earnings Yield	3.99%	4.44%	3.21%	3.63%	2.41%	0.94%
FCF Yield	3.63%	4.04%	2.67%	3.01%	2.92%	1.90%
Dividend Yield	1.75%	-	1.34%	1.51%	0.78%	0.48%
Payout Ratio	43.04%	39.33%	35.94%	20.11%	13.29%	48.72%
Buyback Yield / Dilution	0.66%	0.66%	0.11%	0.00%	0.00%	0.00%
Total Shareholder Return	2.40%	0.66%	1.45%	1.51%	0.78%	0.49%

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