Hard Off Corporation Ratios and Metrics

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 12, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Market Capitalization	28,029	25,250	23,626	17,877	10,729	11,562
Market Cap Growth	8.91%	6.88%	32.15%	66.62%	-7.20%	33.56%
Enterprise Value	31,749	25,725	23,753	17,045	10,438	11,613
Last Close Price	2017.00	1817.00	1630.94	1181.45	675.92	692.24
PE Ratio	12.64	10.91	11.29	10.82	10.31	33.22
Forward PE	-	13.62	13.62	13.62	13.62	13.62
PS Ratio	0.81	0.75	0.79	0.66	0.44	0.54
PB Ratio	1.53	1.37	1.39	1.17	0.78	0.89
P/TBV Ratio	1.61	1.45	1.45	1.22	0.82	0.93
P/FCF Ratio	39.70	27.27	23.99	15.81	9.12	12.45
P/OCF Ratio	15.66	11.79	12.64	10.12	7.23	10.23
EV/Sales Ratio	0.92	0.77	0.79	0.63	0.43	0.55
EV/EBITDA Ratio	7.96	6.30	6.84	5.91	5.08	9.02
EV/EBIT Ratio	10.53	7.99	8.47	7.37	6.82	14.59
EV/FCF Ratio	44.97	27.78	24.11	15.07	8.87	12.50
Debt / Equity Ratio	0.38	0.17	0.14	0.14	0.16	0.19
Debt / EBITDA Ratio	1.77	0.78	0.70	0.75	1.09	1.95
Debt / FCF Ratio	-	3.44	2.46	1.90	1.91	2.70
Net Debt / Equity Ratio	0.19	0.01	-0.04	-0.05	-0.03	0.02
Net Debt / EBITDA Ratio	0.88	0.04	-0.17	-0.26	-0.17	0.24
Net Debt / FCF Ratio	-	0.19	-0.61	-0.67	-0.30	0.33
Asset Turnover	1.31	1.38	1.37	1.37	1.33	1.25
Inventory Turnover	1.18	1.26	1.32	1.35	1.33	1.29
Quick Ratio	0.56	0.73	0.86	0.93	0.89	0.75
Current Ratio	1.76	2.30	2.53	2.63	2.53	2.29
Return on Equity (ROE)	12.82%	13.12%	13.05%	11.45%	7.83%	2.69%
Return on Assets (ROA)	6.89%	8.26%	8.00%	7.32%	5.20%	2.92%
Return on Invested Capital (ROIC)	10.75%	13.23%	13.14%	11.35%	7.47%	2.94%
Return on Capital Employed (ROCE)	14.60%	16.40%	15.40%	14.00%	10.30%	5.60%
Earnings Yield	7.91%	9.16%	8.86%	9.25%	9.70%	3.01%
FCF Yield	2.52%	3.67%	4.17%	6.33%	10.97%	8.04%
Dividend Yield	3.91%	4.29%	4.66%	5.08%	5.18%	5.06%
Payout Ratio	48.83%	45.63%	39.80%	33.58%	46.59%	155.17%
Buyback Yield / Dilution	0.00%	0.01%	-0.11%	-0.01%	-2.07%	-0.84%
Total Shareholder Return	3.71%	4.30%	4.55%	5.06%	3.10%	4.21%

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