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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 16, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	20,015	22,165	21,972	26,416	12,656	25,765
Market Cap Growth	9.19%	0.88%	-16.82%	108.72%	-50.88%	-13.33%
Enterprise Value	18,363	20,578	18,128	23,719	10,194	23,858
Last Close Price	820.00	908.00	833.80	986.56	466.16	932.03
PE Ratio	16.39	17.65	18.91	24.94	17.53	40.51
PS Ratio	3.28	3.63	3.76	5.09	2.79	5.19
PB Ratio	3.66	4.06	3.92	5.45	3.13	7.34
P/TBV Ratio	3.89	4.31	4.15	5.81	3.34	7.88
P/FCF Ratio	12.39	13.73	11.77	32.45	20.41	37.89
P/OCF Ratio	12.12	13.42	11.58	31.37	18.26	34.35
EV/Sales Ratio	3.01	3.37	3.10	4.57	2.25	4.80
EV/EBITDA Ratio	8.76	9.81	9.98	13.53	7.95	19.44
EV/EBIT Ratio	10.26	11.50	11.88	15.86	9.91	25.93
EV/FCF Ratio	11.37	12.74	9.71	29.14	16.44	35.09
Debt / Equity Ratio	-	-	-	-	-	0.01
Debt / EBITDA Ratio	-	-	-	-	-	0.02
Debt / FCF Ratio	-	-	-	-	-	0.03
Net Debt / Equity Ratio	-0.31	-0.31	-0.31	-0.56	-0.60	-0.61
Net Debt / EBITDA Ratio	-0.80	-0.80	-0.95	-1.54	-1.88	-1.75
Net Debt / FCF Ratio	-1.04	-1.04	-0.93	-3.31	-3.89	-3.16
Asset Turnover	0.91	0.91	0.93	0.95	0.95	1.19
Inventory Turnover	9.88	9.88	7.91	5.69	6.07	8.13
Quick Ratio	2.57	2.57	3.36	5.03	5.35	4.11
Current Ratio	3.65	3.65	4.63	6.48	6.31	4.49
Return on Equity (ROE)	23.07%	23.07%	22.22%	23.88%	19.14%	19.32%
Return on Assets (ROA)	16.59%	16.59%	15.12%	17.13%	13.49%	13.77%
Return on Invested Capital (ROIC)	34.28%	33.49%	38.12%	55.09%	47.01%	52.73%
Return on Capital Employed (ROCE)	31.00%	31.00%	25.80%	29.00%	23.80%	24.70%
Earnings Yield	6.28%	5.67%	5.29%	4.01%	5.71%	2.47%
FCF Yield	8.07%	7.29%	8.50%	3.08%	4.90%	2.64%
Dividend Yield	3.29%	2.42%	1.80%	1.32%	2.04%	-
Payout Ratio	32.48%	32.48%	35.46%	25.50%	32.13%	32.39%
Buyback Yield / Dilution	2.17%	2.17%	-0.09%	-0.08%	-0.03%	-0.02%
Total Shareholder Return	5.46%	4.59%	1.70%	1.24%	2.00%	-0.02%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.