Dear Life Co.,Ltd. (TYO:3245)

Dear Life Ratios and Metrics

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

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Aug 25, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Market Capitalization	58,891	35,696	35,214	23,858	18,359	16,183
Market Cap Growth	25.50%	1.37%	47.60%	29.95%	13.45%	-15.53%
Enterprise Value	79,278	47,000	37,826	35,312	21,015	23,238
Last Close Price	1353.00	822.00	758.04	500.45	403.21	328.03
PE Ratio	13.23	11.26	8.18	5.68	6.84	8.74
Forward PE	-	12.91	12.91	12.91	12.91	12.91
PS Ratio	0.90	0.76	0.81	0.46	0.70	0.59
PB Ratio	2.33	1.42	1.46	1.12	1.18	1.17
P/TBV Ratio	2.39	1.46	1.51	1.17	1.26	1.17
P/FCF Ratio	-	-	26.96	4.86	10.67	2.55
P/OCF Ratio	-	-	25.80	4.73	10.48	2.55
PEG Ratio	-	1.00	1.00	1.00	1.00	1.00
EV/Sales Ratio	1.21	1.00	0.87	0.68	0.80	0.84
EV/EBITDA Ratio	-	9.31	5.90	5.89	5.16	8.77
EV/EBIT Ratio	12.31	10.20	6.22	6.16	5.24	8.95
EV/FCF Ratio	-	-	28.96	7.19	12.22	3.66
Debt / Equity Ratio	1.43	0.75	0.57	0.56	0.63	0.64
Debt / EBITDA Ratio	-	3.73	2.16	1.98	2.41	3.33
Debt / FCF Ratio	-	-	10.62	2.41	5.71	1.39
Asset Turnover	1.14	1.06	1.11	1.62	1.00	1.10
Inventory Turnover	1.48	1.93	2.37	3.76	2.11	2.00
Quick Ratio	2.39	2.95	4.46	4.57	3.80	4.23
Current Ratio	8.89	6.95	7.90	7.70	6.52	7.48
Return on Equity (ROE)	18.52%	12.88%	18.92%	22.73%	18.20%	13.78%
Return on Assets (ROA)	6.93%	6.49%	9.72%	11.15%	9.49%	6.44%
Return on Capital (ROIC)	7.23%	7.03%	10.68%	12.23%	10.44%	7.00%
Return on Capital Employed (ROCE)	11.30%	11.40%	16.60%	17.90%	16.90%	11.90%
Earnings Yield	7.56%	8.88%	12.22%	17.60%	14.63%	11.44%
FCF Yield	-	-16.77%	3.71%	20.58%	9.37%	39.26%
Dividend Yield	4.54%	-	5.15%	8.39%	6.94%	5.79%
Payout Ratio	-	56.91%	43.98%	26.91%	27.44%	56.83%
Buyback Yield / Dilution	0.51%	0.43%	-7.88%	-6.73%	1.68%	2.42%
Total Shareholder Return	5.05%	0.43%	-2.73%	1.66%	8.63%	8.21%

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