KIDS STAR 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	3,768	4,550	3,948	-	-
Market Cap Growth	-3.70%	15.26%	-	-	-
Enterprise Value	1,426	2,181	3,436	-	-
Last Close Price	1450.00	1785.00	1579.00	-	-
PE Ratio	23.92	28.98	37.63	-	-
PS Ratio	3.26	3.93	4.35	-	-
PB Ratio	1.60	1.93	1.81	-	-
P/TBV Ratio	1.83	2.21	2.04	-	-
P/OCF Ratio	-	-	17.18	-	-
EV/Sales Ratio	1.23	1.89	3.78	-	-
EV/EBITDA Ratio	5.72	8.75	20.31	-	-
EV/EBIT Ratio	5.73	8.76	20.33	-	-
Net Debt / Equity Ratio	-0.99	-0.99	-1.00	-1.19	-1.04
Net Debt / EBITDA Ratio	-9.40	-9.40	-12.82	-1.92	-1.71
Asset Turnover	0.43	0.43	0.54	1.14	-
Quick Ratio	5.39	5.39	5.31	1.54	1.45
Current Ratio	5.46	5.46	5.37	1.60	1.50
Return on Equity (ROE)	6.92%	6.92%	8.09%	30.30%	-
Return on Assets (ROA)	5.75%	5.75%	6.25%	14.65%	-
Return on Invested Capital (ROIC)	-	1196.26%	-	-	-
Return on Capital Employed (ROCE)	10.50%	10.50%	7.80%	37.70%	33.60%
Earnings Yield	4.17%	3.45%	2.66%	-	-
Buyback Yield / Dilution	-43.91%	-24.36%	-15.72%	-	-

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