KAYAC 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	Mar '26 Mar 4, 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	7,152	8,086	7,313	11,063	13,748	10,207
Market Cap Growth	1.14%	10.57%	-33.89%	-19.54%	34.70%	-20.16%
Enterprise Value	5,629	6,134	6,366	9,066	13,795	10,651
Last Close Price	444.00	502.00	450.55	675.88	846.07	653.38
PE Ratio	10.43	11.84	49.08	21.65	17.56	12.31
PS Ratio	0.36	0.40	0.44	0.63	0.83	0.81
PB Ratio	1.14	1.29	1.21	1.87	2.58	2.84
P/TBV Ratio	1.44	1.63	1.70	2.43	3.70	3.76
P/FCF Ratio	17.53	19.82	-	11.32	9.14	26.65
P/OCF Ratio	7.67	8.68	-	9.85	7.79	20.87
EV/Sales Ratio	0.28	0.31	0.38	0.52	0.84	0.85
EV/EBITDA Ratio	4.86	4.33	9.02	6.60	9.42	7.81
EV/EBIT Ratio	6.92	5.73	17.78	8.87	11.38	9.31
EV/FCF Ratio	13.80	15.04	-	9.28	9.17	27.81
Debt / Equity Ratio	0.51	0.51	0.54	0.36	0.44	0.64
Debt / EBITDA Ratio	2.28	2.28	4.63	1.54	1.60	1.68
Debt / FCF Ratio	7.91	7.91	-	2.17	1.55	5.99
Net Debt / Equity Ratio	-0.32	-0.32	-0.25	-0.49	-0.34	-0.05
Net Debt / EBITDA Ratio	-1.43	-1.43	-2.14	-2.10	-1.23	-0.12
Net Debt / FCF Ratio	-4.96	-4.96	3.95	-2.95	-1.19	-0.43
Asset Turnover	1.52	1.52	1.36	1.54	1.76	1.69
Inventory Turnover	64.42	64.42	70.02	99.90	44.61	29.68
Quick Ratio	1.75	1.75	1.72	1.78	1.67	1.67
Current Ratio	1.86	1.86	1.88	1.91	1.78	1.84
Return on Equity (ROE)	11.41%	11.41%	2.69%	10.05%	18.84%	29.46%
Return on Assets (ROA)	5.07%	5.07%	1.82%	5.64%	8.05%	9.62%
Return on Invested Capital (ROIC)	16.12%	15.54%	4.21%	18.66%	23.20%	24.45%
Return on Capital Employed (ROCE)	13.10%	13.10%	4.40%	14.10%	18.10%	22.90%
Earnings Yield	9.55%	8.45%	2.04%	4.62%	5.70%	8.12%
FCF Yield	5.70%	5.04%	-5.24%	8.83%	10.95%	3.75%
Dividend Yield	0.91%	-	0.87%	0.58%	0.46%	0.60%
Payout Ratio	9.22%	9.22%	42.28%	12.13%	7.54%	7.00%
Buyback Yield / Dilution	0.42%	0.42%	0.48%	-2.82%	-2.54%	-0.15%
Total Shareholder Return	1.33%	0.42%	1.35%	-2.24%	-2.08%	0.45%

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