TYO:3940 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 14, 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	5,786	6,015	5,556	5,279	5,379	6,394
Market Cap Growth	11.50%	8.26%	5.25%	-1.86%	-15.88%	-23.99%
Enterprise Value	3,086	3,528	3,015	2,766	3,539	4,648
Last Close Price	126.00	131.00	117.77	108.92	106.79	123.46
PE Ratio	14.30	14.93	15.18	14.70	21.09	18.32
PS Ratio	1.74	1.81	1.70	1.79	2.00	2.29
PB Ratio	1.64	1.71	1.71	1.74	1.90	2.42
P/TBV Ratio	1.64	1.71	1.71	1.74	1.90	2.42
P/FCF Ratio	16.07	16.71	13.45	15.17	13.15	42.92
P/OCF Ratio	15.59	16.21	13.23	15.13	12.09	40.22
EV/Sales Ratio	0.93	1.06	0.92	0.94	1.31	1.67
EV/EBITDA Ratio	5.18	5.92	5.74	5.89	9.78	9.70
EV/EBIT Ratio	5.27	6.02	5.86	5.96	10.05	9.79
EV/FCF Ratio	8.57	9.80	7.30	7.95	8.65	31.20
Net Debt / Equity Ratio	-0.77	-0.77	-0.88	-0.88	-0.73	-0.70
Net Debt / EBITDA Ratio	-4.53	-4.53	-5.44	-5.67	-5.71	-3.86
Net Debt / FCF Ratio	-7.50	-7.50	-6.91	-7.66	-5.06	-12.40
Asset Turnover	0.87	0.87	0.92	0.90	0.88	0.99
Inventory Turnover	792.00	792.00	962.00	1082.00	450.89	136.60
Quick Ratio	7.75	7.75	7.97	8.49	8.70	8.08
Current Ratio	7.91	7.91	8.07	8.59	8.78	8.15
Return on Equity (ROE)	11.90%	11.90%	11.64%	12.21%	9.30%	13.84%
Return on Assets (ROA)	9.54%	9.54%	9.02%	8.81%	7.21%	10.52%
Return on Invested Capital (ROIC)	45.93%	65.34%	95.13%	59.14%	30.96%	49.83%
Return on Capital Employed (ROCE)	16.50%	16.50%	15.80%	15.20%	12.30%	17.90%
Earnings Yield	6.97%	6.70%	6.59%	6.80%	4.74%	5.46%
FCF Yield	6.22%	5.99%	7.43%	6.59%	7.60%	2.33%
Payout Ratio	37.22%	37.22%	40.98%	41.78%	58.43%	36.10%
Buyback Yield / Dilution	0.90%	0.90%	-0.15%	0.60%	-99.54%	-0.29%

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