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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan 22, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Market Capitalization	59,191	51,623	35,696	35,214	23,858	18,359
Market Cap Growth	32.33%	44.62%	1.37%	47.60%	29.95%	13.45%
Enterprise Value	47,336	72,010	47,000	37,826	35,312	21,015
Last Close Price	1178.00	1186.00	782.04	721.19	476.13	383.61
PE Ratio	9.63	9.70	11.26	8.18	5.68	6.84
Forward PE	-	12.91	12.91	12.91	12.91	12.91
PS Ratio	0.75	0.66	0.76	0.81	0.46	0.70
PB Ratio	2.08	1.81	1.42	1.46	1.12	1.18
P/TBV Ratio	2.12	1.85	1.46	1.51	1.17	1.26
P/FCF Ratio	4.19	3.65	-	26.96	4.86	10.67
P/OCF Ratio	4.19	3.65	-	25.80	4.73	10.48
PEG Ratio	-	1.00	1.00	1.00	1.00	1.00
EV/Sales Ratio	0.60	0.92	1.00	0.87	0.68	0.80
EV/EBITDA Ratio	5.76	8.81	9.31	5.90	5.89	5.16
EV/EBIT Ratio	6.10	9.33	10.20	6.22	6.16	5.24
EV/FCF Ratio	3.35	5.10	-	28.96	7.19	12.22
Debt / Equity Ratio	0.53	0.53	0.75	0.57	0.56	0.63
Debt / EBITDA Ratio	1.86	1.86	3.73	2.16	1.98	2.41
Debt / FCF Ratio	1.07	1.07	-	10.62	2.41	5.71
Asset Turnover	1.66	1.66	1.06	1.11	1.62	1.00
Inventory Turnover	3.26	3.26	1.93	2.37	3.76	2.11
Quick Ratio	4.50	4.50	2.95	4.46	4.57	3.80
Current Ratio	7.33	7.33	6.95	7.90	7.70	6.52
Return on Equity (ROE)	19.91%	19.91%	12.88%	18.92%	22.73%	18.20%
Return on Assets (ROA)	10.22%	10.22%	6.49%	9.72%	11.15%	9.49%
Return on Invested Capital (ROIC)	17.23%	25.54%	15.19%	28.85%	33.15%	26.76%
Return on Capital Employed (ROCE)	18.70%	18.70%	11.40%	16.60%	17.90%	16.90%
Earnings Yield	8.99%	10.31%	8.88%	12.22%	17.60%	14.63%
FCF Yield	23.88%	27.38%	-16.77%	3.71%	20.58%	9.37%
Dividend Yield	5.51%	5.14%	-	5.41%	8.82%	7.30%
Payout Ratio	38.38%	38.38%	56.91%	43.98%	26.91%	27.44%
Buyback Yield / Dilution	0.61%	0.61%	0.43%	-7.88%	-6.73%	1.68%
Total Shareholder Return	6.12%	5.75%	0.43%	-2.47%	2.09%	8.98%

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