EUCALIA 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	Apr '26 Apr 2, 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	30,477	33,038	32,774	-	-	-
Market Cap Growth	-12.98%	0.80%	-	-	-	-
Enterprise Value	51,771	54,811	54,226	-	-	-
Last Close Price	853.00	927.00	930.00	-	-	-
PE Ratio	11.11	11.90	16.18	-	-	-
Forward PE	16.78	13.01	-	-	-	-
PS Ratio	1.23	1.34	1.65	-	-	-
PB Ratio	1.40	1.52	1.73	-	-	-
P/TBV Ratio	1.73	1.88	1.97	-	-	-
P/OCF Ratio	-	-	25.21	-	-	-
EV/Sales Ratio	2.09	2.22	2.73	-	-	-
EV/EBITDA Ratio	14.67	15.51	14.00	-	-	-
EV/EBIT Ratio	21.94	23.16	19.20	-	-	-
Debt / Equity Ratio	1.35	1.35	1.44	2.28	1.97	1.76
Debt / EBITDA Ratio	8.29	8.29	7.03	-	-	-
Net Debt / Equity Ratio	0.92	0.92	0.85	1.71	1.38	1.28
Net Debt / EBITDA Ratio	5.67	5.67	4.14	-	-	-
Net Debt / FCF Ratio	-7.16	-7.16	-302.77	-	-	-
Asset Turnover	0.40	0.40	0.36	0.39	-	0.12
Inventory Turnover	6.43	6.43	7.70	8.28	-	43.09
Quick Ratio	1.77	1.77	1.58	1.17	1.39	1.09
Current Ratio	2.17	2.17	2.04	2.06	2.10	2.30
Return on Equity (ROE)	14.14%	14.14%	13.95%	10.44%	-	7.40%
Return on Assets (ROA)	2.36%	2.36%	3.18%	2.54%	-	1.25%
Return on Invested Capital (ROIC)	5.31%	5.74%	5.81%	4.43%	3.12%	2.54%
Return on Capital Employed (ROCE)	4.50%	4.50%	5.80%	4.50%	2.40%	2.40%
Earnings Yield	9.11%	8.40%	6.18%	-	-	-
FCF Yield	-9.18%	-8.47%	-0.16%	-	-	-
Buyback Yield / Dilution	-12.72%	-12.72%	-7.38%	-	-	-

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