ValueCommerce 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 2021
Period Ending	Feb '26 Feb 12, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	9,754	14,415	25,473	47,439	58,655	144,446
Market Cap Growth	-61.48%	-43.41%	-46.30%	-19.12%	-59.39%	40.16%
Enterprise Value	-1,272	2,972	14,436	27,252	40,389	130,982
Last Close Price	450.00	665.00	1099.33	1306.27	1555.31	3737.40
PE Ratio	20.02	29.60	8.92	13.95	10.10	44.31
Forward PE	-	24.03	9.39	13.21	9.29	26.98
PS Ratio	0.40	0.60	0.84	1.61	1.64	4.30
PB Ratio	0.80	1.18	1.98	2.11	2.82	8.72
P/TBV Ratio	0.80	1.18	2.13	2.20	2.96	9.36
P/FCF Ratio	5.22	7.71	7.56	13.70	8.70	27.46
P/OCF Ratio	5.07	7.50	7.36	13.56	8.66	26.76
EV/Sales Ratio	-	0.12	0.48	0.93	1.13	3.90
EV/EBITDA Ratio	-	1.34	3.14	4.78	4.63	15.06
EV/EBIT Ratio	-	1.62	3.47	5.21	4.90	16.57
EV/FCF Ratio	-0.68	1.59	4.28	7.87	5.99	24.90
Asset Turnover	1.35	1.35	1.27	1.04	1.37	1.45
Quick Ratio	3.86	3.86	2.62	4.58	3.56	3.01
Current Ratio	3.94	3.94	2.65	4.60	3.57	3.02
Return on Equity (ROE)	3.89%	3.89%	16.17%	15.71%	31.06%	20.87%
Return on Assets (ROA)	6.41%	6.41%	10.85%	11.56%	19.78%	21.29%
Return on Invested Capital (ROIC)	42.36%	69.95%	287.04%	451.26%	677.00%	219.03%
Return on Capital Employed (ROCE)	14.90%	14.90%	32.20%	23.20%	39.50%	47.50%
Earnings Yield	4.99%	3.38%	11.21%	7.17%	9.90%	2.26%
FCF Yield	19.16%	12.97%	13.23%	7.30%	11.50%	3.64%
Dividend Yield	3.45%	7.37%	5.18%	4.06%	3.60%	1.15%
Payout Ratio	251.95%	251.95%	50.47%	51.18%	29.57%	41.47%
Buyback Yield / Dilution	14.07%	14.07%	22.02%	0.01%	-0.03%	-0.01%
Total Shareholder Return	17.45%	21.44%	27.20%	4.07%	3.57%	1.14%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.