BENEFIT JAPAN Ratios and Metrics

Market cap in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 11, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Market Capitalization	11,723	6,797	7,276	7,294	13,307	10,670
Market Cap Growth	87.20%	-6.59%	-0.25%	-45.18%	24.71%	48.22%
Enterprise Value	10,027	5,075	6,067	6,829	13,323	11,439
Last Close Price	1996.00	1156.00	1189.18	1162.14	2107.62	1690.98
PE Ratio	12.40	8.19	9.91	13.03	12.69	11.70
Forward PE	-	10.01	10.01	10.01	10.01	10.01
PS Ratio	0.73	0.53	0.56	0.58	1.15	1.07
PB Ratio	1.39	0.86	1.00	1.09	2.16	2.09
P/TBV Ratio	1.46	0.88	1.03	1.13	2.25	2.22
P/FCF Ratio	-	5.76	7.79	86.84	9.76	20.40
P/OCF Ratio	-	5.62	7.55	23.16	9.44	19.54
EV/Sales Ratio	0.62	0.40	0.46	0.54	1.15	1.15
EV/EBITDA Ratio	6.43	3.69	5.65	5.76	8.22	8.23
EV/EBIT Ratio	7.02	4.16	6.84	6.67	8.84	8.92
EV/FCF Ratio	-	4.30	6.50	81.30	9.78	21.87
Debt / Equity Ratio	0.24	0.25	0.24	0.31	0.35	0.39
Debt / EBITDA Ratio	1.29	1.44	1.64	1.72	1.33	1.45
Debt / FCF Ratio	-	1.68	1.88	24.33	1.58	3.85
Net Debt / Equity Ratio	-0.20	-0.28	-0.19	-0.09	-0.11	0.12
Net Debt / EBITDA Ratio	-1.09	-1.63	-1.28	-0.49	-0.41	0.43
Net Debt / FCF Ratio	-	-1.90	-1.47	-6.88	-0.49	1.14
Asset Turnover	1.28	1.11	1.22	1.24	1.23	1.21
Inventory Turnover	13.66	15.43	12.96	12.24	15.31	21.76
Quick Ratio	2.97	4.10	2.94	3.38	2.36	2.25
Current Ratio	3.21	4.33	3.07	3.63	2.49	2.35
Return on Equity (ROE)	11.78%	10.93%	10.55%	8.73%	18.63%	19.56%
Return on Assets (ROA)	7.12%	6.62%	5.18%	6.32%	10.04%	9.78%
Return on Invested Capital (ROIC)	14.89%	14.26%	10.20%	11.11%	18.72%	16.37%
Return on Capital Employed (ROCE)	14.90%	13.10%	11.30%	13.40%	23.90%	24.30%
Earnings Yield	8.09%	12.21%	10.09%	7.68%	7.88%	8.55%
FCF Yield	-	17.36%	12.84%	1.15%	10.24%	4.90%
Dividend Yield	3.96%	3.72%	1.68%	0.77%	0.43%	0.47%
Payout Ratio	-	14.10%	7.22%	9.46%	4.48%	5.15%
Buyback Yield / Dilution	0.15%	1.01%	0.67%	-0.15%	-0.34%	-0.25%
Total Shareholder Return	4.11%	4.73%	2.36%	0.62%	0.09%	0.22%

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