FORCIA Ratios and Metrics

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023
Period Ending	May '26 May 18, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023
Market Capitalization	2,157	2,383	-	-
Enterprise Value	930	1,501	-	-
Last Close Price	1751.00	1986.00	-	-
PE Ratio	30.07	18.10	-	-
PS Ratio	0.93	1.03	-	-
PB Ratio	1.09	1.23	-	-
P/TBV Ratio	1.25	1.38	-	-
P/FCF Ratio	-	110.87	-	-
P/OCF Ratio	-	86.42	-	-
EV/Sales Ratio	0.40	0.65	-	-
EV/EBITDA Ratio	5.85	6.53	-	-
EV/EBIT Ratio	7.08	6.97	-	-
EV/FCF Ratio	-	69.85	-	-
Net Debt / Equity Ratio	-0.62	-0.63	-0.67	-0.39
Net Debt / EBITDA Ratio	-7.72	-5.35	-5.22	-3.27
Net Debt / FCF Ratio	-	-57.24	-1.88	1.97
Asset Turnover	-	1.21	1.24	-
Quick Ratio	7.82	6.99	6.59	6.70
Current Ratio	8.03	7.18	6.81	6.99
Return on Equity (ROE)	-	7.81%	7.16%	-
Return on Assets (ROA)	-	7.05%	5.54%	-
Return on Invested Capital (ROIC)	11.12%	24.18%	15.24%	11.27%
Return on Capital Employed (ROCE)	6.70%	11.10%	9.70%	7.80%
Earnings Yield	3.28%	5.53%	-	-
FCF Yield	-	0.90%	-	-
Buyback Yield / Dilution	-21.32%	-3.93%	-	-

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