B-R 31 Ice Cream 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 2011
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 '11 Dec 31, 2011
Market Capitalization	38,640	38,688	38,736	38,881	39,411	26,798
Market Cap Growth	0%	-0.12%	-0.37%	-1.34%	47.07%	11.91%
Enterprise Value	33,481	32,442	31,703	32,995	33,665	22,885
Last Close Price	4010.00	4015.00	3941.89	3908.14	3923.21	2330.31
PE Ratio	21.83	21.86	25.10	32.37	31.99	17.48
PS Ratio	1.13	1.13	1.26	1.57	1.79	1.34
PB Ratio	2.58	2.58	2.84	3.14	3.46	2.66
P/TBV Ratio	2.70	2.71	3.00	3.32	3.66	2.71
P/FCF Ratio	165.13	165.33	59.96	25.80	37.86	41.45
P/OCF Ratio	8.67	8.68	10.94	14.28	20.14	13.01
EV/Sales Ratio	0.98	0.95	1.03	1.33	1.53	1.14
EV/EBITDA Ratio	7.96	7.72	8.44	10.02	10.64	5.85
EV/EBIT Ratio	12.10	11.72	13.41	18.04	19.70	7.85
EV/FCF Ratio	143.08	138.64	49.08	21.89	32.34	35.39
Debt / Equity Ratio	0.14	0.14	0.18	0.06	0.09	-
Debt / EBITDA Ratio	0.48	0.48	0.66	0.23	0.31	-
Debt / FCF Ratio	8.69	8.69	3.81	0.49	0.94	-
Net Debt / Equity Ratio	-0.34	-0.34	-0.41	-0.45	-0.42	-0.32
Net Debt / EBITDA Ratio	-1.23	-1.23	-1.48	-1.71	-1.52	-0.83
Net Debt / FCF Ratio	-22.05	-22.05	-8.62	-3.74	-4.63	-5.01
Asset Turnover	1.18	1.18	1.29	1.20	-	1.42
Inventory Turnover	5.58	5.58	5.93	5.78	-	10.57
Quick Ratio	1.01	1.01	1.28	1.31	1.34	2.02
Current Ratio	1.34	1.34	1.67	1.76	1.71	2.48
Return on Equity (ROE)	12.37%	12.37%	11.87%	10.11%	-	15.76%
Return on Assets (ROA)	5.95%	5.95%	6.20%	5.53%	-	12.86%
Return on Invested Capital (ROIC)	19.06%	19.86%	21.48%	17.95%	17.58%	26.61%
Return on Capital Employed (ROCE)	14.50%	14.50%	13.40%	12.60%	12.40%	25.40%
Earnings Yield	4.58%	4.58%	3.98%	3.09%	3.13%	5.72%
FCF Yield	0.61%	0.60%	1.67%	3.88%	2.64%	2.41%
Dividend Yield	1.25%	-	1.27%	1.02%	0.77%	3.43%
Payout Ratio	43.55%	29.89%	24.89%	28.06%	23.38%	53.40%
Buyback Yield / Dilution	-	-	-	0.00%	0.00%	0.00%
Total Shareholder Return	1.25%	-	1.27%	1.02%	0.77%	3.43%

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