Happiness and D Ratios and Metrics

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023
Period Ending	May '26 May 11, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023
Market Capitalization	1,623	1,792	2,123	2,282
Market Cap Growth	-8.55%	-15.62%	-6.97%	-
Enterprise Value	4,525	4,714	5,298	6,414
Last Close Price	516.00	703.00	826.57	883.57
Forward PE	-	7.59	7.59	7.59
PS Ratio	0.19	0.20	0.20	0.18
PB Ratio	3.28	9.10	2.09	1.52
P/TBV Ratio	3.98	14.00	2.32	1.65
P/FCF Ratio	-	16.75	3.27	-
P/OCF Ratio	-	10.54	2.81	-
PEG Ratio	-	0.47	0.47	0.47
EV/Sales Ratio	0.53	0.53	0.49	0.50
EV/EBITDA Ratio	-	-	353.22	-
EV/FCF Ratio	-11.40	44.05	8.16	-
Debt / Equity Ratio	7.59	19.14	3.92	3.62
Debt / EBITDA Ratio	-	-	265.20	-
Debt / FCF Ratio	-	35.24	6.13	-
Net Debt / Equity Ratio	5.87	15.65	2.96	2.33
Net Debt / EBITDA Ratio	-14.37	-11.85	199.80	-389.11
Net Debt / FCF Ratio	-7.31	28.80	4.62	-40.72
Asset Turnover	1.41	1.39	1.34	-
Inventory Turnover	1.44	1.49	1.56	-
Quick Ratio	0.33	0.33	0.52	0.77
Current Ratio	1.19	1.12	1.75	2.17
Return on Equity (ROE)	-98.99%	-133.44%	-36.49%	-
Return on Assets (ROA)	-3.29%	-3.98%	-1.23%	-
Return on Capital Employed (ROCE)	-19.20%	-28.70%	-4.20%	-3.80%
Earnings Yield	-39.38%	-45.10%	-21.62%	-29.27%
FCF Yield	-24.47%	5.97%	30.56%	-3.77%
Dividend Yield	-	1.07%	1.81%	1.70%
Buyback Yield / Dilution	-4.21%	-0.05%	-0.35%	-
Total Shareholder Return	-4.21%	1.01%	1.46%	1.70%

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