Food & Life Companies 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	1,162,243	875,786	325,513	290,834	257,261	598,916
Market Cap Growth	110.40%	169.05%	11.92%	13.05%	-57.05%	94.90%
Enterprise Value	1,329,578	1,044,562	497,315	462,669	414,380	737,748
Last Close Price	10230.00	7737.00	2865.29	2477.06	2172.44	4990.49
PE Ratio	40.72	38.18	22.25	36.82	71.32	45.42
Forward PE	34.18	34.17	21.72	27.47	27.28	40.46
PS Ratio	2.42	2.04	0.90	0.96	0.92	2.49
PB Ratio	9.78	8.68	4.18	4.05	3.95	9.42
P/TBV Ratio	42.39	83.44	-	-	-	-
P/FCF Ratio	22.81	22.31	8.85	10.93	19.17	32.54
P/OCF Ratio	14.76	13.59	5.78	6.87	8.72	18.91
PEG Ratio	1.86	2.66	1.44	-	-	1.41
EV/Sales Ratio	2.77	2.43	1.38	1.53	1.47	3.06
EV/EBITDA Ratio	15.66	14.35	8.86	10.89	11.50	22.30
EV/EBIT Ratio	29.19	28.23	19.58	29.08	31.57	50.83
EV/FCF Ratio	26.09	26.61	13.52	17.39	30.88	40.08
Debt / Equity Ratio	1.90	2.17	2.79	3.09	3.29	2.71
Debt / EBITDA Ratio	2.66	3.00	3.86	5.21	5.95	5.20
Debt / FCF Ratio	4.43	5.57	5.90	8.33	15.96	9.35
Net Debt / Equity Ratio	1.37	1.58	2.16	2.37	2.51	2.25
Net Debt / EBITDA Ratio	1.92	2.20	3.00	4.01	4.54	4.32
Net Debt / FCF Ratio	3.20	4.07	4.57	6.40	12.19	7.76
Asset Turnover	1.19	1.13	1.01	0.88	0.90	0.90
Inventory Turnover	21.18	22.03	29.74	35.80	45.88	57.70
Quick Ratio	0.86	0.87	0.77	0.78	1.15	0.74
Current Ratio	1.10	1.04	0.92	0.88	1.26	0.82
Return on Equity (ROE)	29.88%	27.54%	20.65%	12.07%	5.63%	22.92%
Return on Assets (ROA)	7.08%	6.06%	4.43%	2.91%	2.61%	3.40%
Return on Invested Capital (ROIC)	11.79%	10.64%	7.42%	5.66%	2.89%	4.63%
Return on Capital Employed (ROCE)	13.50%	11.80%	8.90%	5.90%	4.70%	6.10%
Earnings Yield	2.48%	2.62%	4.50%	2.72%	1.40%	2.20%
FCF Yield	4.38%	4.48%	11.30%	9.15%	5.22%	3.07%
Dividend Yield	0.20%	0.45%	0.96%	0.91%	1.04%	0.45%
Payout Ratio	13.72%	14.77%	17.76%	32.89%	72.33%	13.19%
Buyback Yield / Dilution	-0.16%	0.98%	0.63%	-0.12%	0.18%	-0.21%
Total Shareholder Return	0.03%	1.44%	1.58%	0.78%	1.21%	0.24%

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