Sapeet Ratios and Metrics

Market cap in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 28, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022
Market Capitalization	3,687	4,192	-	-	-
Enterprise Value	3,433	3,966	-	-	-
Last Close Price	2338.00	2658.00	-	-	-
PE Ratio	30.07	59.42	-	-	-
PS Ratio	3.17	4.21	-	-	-
PB Ratio	6.67	8.41	-	-	-
P/TBV Ratio	9.36	11.93	-	-	-
P/FCF Ratio	-	112.77	-	-	-
P/OCF Ratio	-	91.34	-	-	-
EV/Sales Ratio	2.95	3.98	-	-	-
EV/EBITDA Ratio	31.54	67.95	-	-	-
EV/EBIT Ratio	32.65	71.89	-	-	-
EV/FCF Ratio	-	106.69	-	-	-
Debt / Equity Ratio	-	-	1.19	-1.79	-2.51
Net Debt / Equity Ratio	-0.46	-0.43	-0.12	-1.17	-0.83
Net Debt / EBITDA Ratio	-2.33	-3.65	2.01	-2.00	-1.00
Net Debt / FCF Ratio	-	-5.74	0.49	-1.61	-1.15
Asset Turnover	1.93	1.90	1.77	1.71	-
Quick Ratio	2.62	3.60	1.11	0.43	0.65
Current Ratio	3.18	3.80	1.16	0.45	0.69
Return on Equity (ROE)	27.01%	21.18%	-	-	-
Return on Assets (ROA)	10.89%	6.57%	-3.32%	-37.56%	-
Return on Capital Employed (ROCE)	19.00%	11.10%	-11.40%	58.40%	84.90%
Earnings Yield	3.57%	1.68%	-	-	-
FCF Yield	-	0.89%	-	-	-
Buyback Yield / Dilution	-28.70%	-36.00%	-10.51%	-	-

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