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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 22, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	14,131	10,697	6,797	7,276	7,294	13,307
Market Cap Growth	111.86%	57.37%	-6.59%	-0.25%	-45.18%	24.71%
Enterprise Value	12,697	9,001	5,075	6,067	6,829	13,323
Last Close Price	2397.00	1821.00	1105.38	1137.11	1111.25	2015.32
PE Ratio	14.23	10.75	8.19	9.91	13.03	12.69
Forward PE	-	10.01	10.01	10.01	10.01	10.01
PS Ratio	0.77	0.58	0.53	0.56	0.58	1.15
PB Ratio	1.62	1.22	0.86	1.00	1.09	2.16
P/TBV Ratio	1.69	1.28	0.88	1.03	1.13	2.25
P/FCF Ratio	-	-	5.76	7.79	86.84	9.76
P/OCF Ratio	-	-	5.62	7.55	23.16	9.44
EV/Sales Ratio	0.69	0.49	0.40	0.46	0.54	1.15
EV/EBITDA Ratio	7.67	5.44	3.69	5.65	5.76	8.22
EV/EBIT Ratio	8.57	6.07	4.16	6.84	6.67	8.84
EV/FCF Ratio	-32.14	-	4.30	6.50	81.30	9.78
Debt / Equity Ratio	0.24	0.24	0.25	0.24	0.31	0.35
Debt / EBITDA Ratio	1.24	1.24	1.44	1.64	1.72	1.33
Debt / FCF Ratio	-	-	1.68	1.88	24.33	1.58
Net Debt / Equity Ratio	-0.16	-0.16	-0.28	-0.19	-0.09	-0.11
Net Debt / EBITDA Ratio	-0.87	-0.87	-1.63	-1.28	-0.49	-0.41
Net Debt / FCF Ratio	3.63	3.63	-1.90	-1.47	-6.88	-0.49
Asset Turnover	1.40	1.40	1.11	1.22	1.24	1.23
Inventory Turnover	13.17	13.17	15.43	12.96	12.24	15.31
Quick Ratio	2.74	2.74	4.10	2.94	3.38	2.36
Current Ratio	2.97	2.97	4.33	3.07	3.63	2.49
Return on Equity (ROE)	11.93%	11.93%	10.93%	10.55%	8.73%	18.63%
Return on Assets (ROA)	7.07%	7.07%	6.62%	5.18%	6.32%	10.04%
Return on Invested Capital (ROIC)	14.13%	15.24%	14.26%	10.20%	11.11%	18.72%
Return on Capital Employed (ROCE)	14.90%	14.90%	13.10%	11.30%	13.40%	23.90%
Earnings Yield	7.04%	9.30%	12.21%	10.09%	7.68%	7.88%
FCF Yield	-2.80%	-3.69%	17.36%	12.84%	1.15%	10.24%
Dividend Yield	3.63%	-	3.89%	1.76%	0.81%	0.45%
Payout Ratio	25.33%	25.33%	14.10%	7.22%	9.46%	4.48%
Buyback Yield / Dilution	-0.22%	-0.22%	1.01%	0.67%	-0.15%	-0.34%
Total Shareholder Return	3.36%	-0.22%	4.90%	2.43%	0.66%	0.11%

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