Recomm Ratios and Metrics

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 22, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Market Capitalization	5,974	10,732	5,848	6,985	6,904	7,099
Market Cap Growth	8.17%	83.52%	-16.28%	1.18%	-2.75%	-34.89%
Enterprise Value	10,106	13,433	6,652	6,944	6,957	6,873
Last Close Price	74.00	133.00	71.42	83.47	80.96	81.87
PE Ratio	94.24	54.76	70.46	22.25	19.67	-
PS Ratio	0.44	0.82	0.50	0.73	0.77	1.07
PB Ratio	1.00	1.99	1.11	1.41	1.49	1.70
P/TBV Ratio	2.67	4.34	2.37	2.13	2.40	3.11
P/FCF Ratio	-	41.28	7.43	-	35.04	19.03
P/OCF Ratio	-	22.74	6.95	-	25.95	18.16
EV/Sales Ratio	0.75	1.03	0.57	0.73	0.78	1.04
EV/EBITDA Ratio	17.01	19.14	27.04	13.56	12.36	15.84
EV/EBIT Ratio	34.14	31.46	95.03	18.97	17.14	25.93
EV/FCF Ratio	-26.53	51.67	8.45	-	35.31	18.43
Debt / Equity Ratio	1.08	0.90	0.91	0.71	0.54	0.51
Debt / EBITDA Ratio	11.54	6.92	19.61	6.86	4.41	4.91
Debt / FCF Ratio	-	18.67	6.13	-	12.59	5.71
Net Debt / Equity Ratio	0.61	0.37	0.33	0.17	-0.08	-0.23
Net Debt / EBITDA Ratio	6.54	2.84	7.19	1.60	-0.63	-2.24
Net Debt / FCF Ratio	-9.58	7.65	2.25	-5.61	-1.80	-2.61
Asset Turnover	0.97	1.03	1.00	0.95	1.02	0.73
Inventory Turnover	3.56	4.18	3.83	3.93	6.09	5.62
Quick Ratio	0.91	1.02	1.15	1.22	1.49	1.60
Current Ratio	1.46	1.52	1.67	1.85	2.00	1.97
Return on Equity (ROE)	2.32%	5.51%	2.77%	7.59%	6.35%	0.10%
Return on Assets (ROA)	1.17%	2.11%	0.37%	2.28%	2.90%	1.82%
Return on Invested Capital (ROIC)	2.11%	3.90%	0.51%	5.42%	6.64%	0.24%
Return on Capital Employed (ROCE)	3.00%	5.80%	0.90%	5.60%	6.90%	5.00%
Earnings Yield	1.07%	1.83%	1.42%	4.50%	5.08%	-4.45%
FCF Yield	-6.38%	2.42%	13.46%	-2.09%	2.85%	5.25%
Dividend Yield	1.60%	0.75%	1.54%	1.92%	1.23%	-
Payout Ratio	360.94%	67.35%	151.81%	26.11%	-	-
Buyback Yield / Dilution	0.09%	0.40%	-	0.21%	0.23%	-8.61%
Total Shareholder Return	1.65%	1.15%	1.54%	2.12%	1.46%	-8.61%

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