FINDEX Ratios and Metrics

Market cap in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 12, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	22,507	21,972	26,416	12,656	25,765	29,727
Market Cap Growth	-1.92%	-16.82%	108.72%	-50.88%	-13.33%	-14.25%
Enterprise Value	20,920	18,128	23,719	10,194	23,858	27,747
Last Close Price	922.00	833.80	986.56	466.16	932.03	1066.50
PE Ratio	19.78	18.91	24.94	17.53	40.51	69.13
PS Ratio	3.81	3.76	5.09	2.79	5.19	7.42
PB Ratio	4.24	3.92	5.45	3.13	7.34	9.68
P/TBV Ratio	4.52	4.15	5.81	3.34	7.88	10.65
P/FCF Ratio	-	11.77	32.45	20.41	37.89	58.52
P/OCF Ratio	-	11.58	31.37	18.26	34.35	54.85
EV/Sales Ratio	3.54	3.10	4.57	2.25	4.80	6.93
EV/EBITDA Ratio	12.81	9.98	13.53	7.95	19.44	27.31
EV/EBIT Ratio	13.12	11.88	15.86	9.91	25.93	43.63
EV/FCF Ratio	-	9.71	29.14	16.44	35.09	54.62
Debt / Equity Ratio	-	-	-	-	0.01	-
Debt / EBITDA Ratio	-	-	-	-	0.02	-
Debt / FCF Ratio	-	-	-	-	0.03	-
Net Debt / Equity Ratio	-0.30	-0.31	-0.56	-0.60	-0.61	-0.68
Net Debt / EBITDA Ratio	-0.98	-0.95	-1.54	-1.88	-1.75	-2.07
Net Debt / FCF Ratio	-	-0.93	-3.31	-3.89	-3.16	-4.14
Asset Turnover	0.95	0.93	0.95	0.95	1.19	1.10
Inventory Turnover	8.74	7.91	5.69	6.07	8.13	8.51
Quick Ratio	4.02	3.36	5.03	5.35	4.11	5.26
Current Ratio	4.44	4.63	6.48	6.31	4.49	5.90
Return on Equity (ROE)	22.64%	22.22%	23.88%	19.14%	19.32%	14.54%
Return on Assets (ROA)	15.98%	15.12%	17.13%	13.49%	13.77%	10.95%
Return on Invested Capital (ROIC)	32.92%	38.12%	55.09%	47.01%	52.73%	44.63%
Return on Capital Employed (ROCE)	28.50%	25.80%	29.00%	23.80%	24.70%	19.50%
Earnings Yield	5.26%	5.29%	4.01%	5.71%	2.47%	1.45%
FCF Yield	-	8.50%	3.08%	4.90%	2.64%	1.71%
Dividend Yield	1.94%	1.80%	1.32%	2.04%	-	0.75%
Payout Ratio	-	35.46%	25.50%	32.13%	32.39%	47.91%
Buyback Yield / Dilution	1.00%	-0.09%	-0.08%	-0.03%	-0.02%	-0.02%
Total Shareholder Return	2.94%	1.70%	1.24%	2.00%	-0.02%	0.73%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.