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	May '26 May 13, 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	18,550	22,165	21,972	26,416	12,656	25,765
Market Cap Growth	5.33%	0.88%	-16.82%	108.72%	-50.88%	-13.33%
Enterprise Value	16,898	20,578	18,128	23,719	10,194	23,858
Last Close Price	760.00	908.00	833.80	986.56	466.16	932.03
PE Ratio	15.19	17.65	18.91	24.94	17.53	40.51
PS Ratio	3.04	3.63	3.76	5.09	2.79	5.19
PB Ratio	3.39	4.06	3.92	5.45	3.13	7.34
P/TBV Ratio	3.61	4.31	4.15	5.81	3.34	7.88
P/FCF Ratio	11.49	13.73	11.77	32.45	20.41	37.89
P/OCF Ratio	11.23	13.42	11.58	31.37	18.26	34.35
EV/Sales Ratio	2.77	3.37	3.10	4.57	2.25	4.80
EV/EBITDA Ratio	8.06	9.81	9.98	13.53	7.95	19.44
EV/EBIT Ratio	9.44	11.50	11.88	15.86	9.91	25.93
EV/FCF Ratio	10.46	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	6.77%	5.67%	5.29%	4.01%	5.71%	2.47%
FCF Yield	8.71%	7.29%	8.50%	3.08%	4.90%	2.64%
Dividend Yield	3.47%	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	5.60%	4.59%	1.70%	1.24%	2.00%	-0.02%

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