Plus Alpha Consulting Ratios and Metrics

Market cap in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	May '26 May 27, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '21 Sep 30, 2021	Sep '20 Sep 30, 2020
Market Capitalization	109,707	101,763	92,600	117,513	115,104	-
Market Cap Growth	60.18%	9.89%	-21.20%	2.09%	-	-
Enterprise Value	94,248	92,196	82,880	110,766	111,044	-
Last Close Price	2588.00	2496.00	2157.51	2751.42	2795.64	-
PE Ratio	27.56	31.24	29.94	44.85	80.56	-
Forward PE	18.93	21.15	22.98	-	-	-
PS Ratio	6.01	5.96	6.66	10.52	18.81	-
PB Ratio	6.82	6.87	7.65	12.44	23.46	-
P/TBV Ratio	7.16	7.30	9.37	14.78	23.46	-
P/FCF Ratio	20.22	19.96	29.19	35.84	76.78	-
P/OCF Ratio	19.99	19.74	27.91	35.53	74.35	-
EV/Sales Ratio	5.17	5.40	5.96	9.92	18.15	-
EV/EBITDA Ratio	12.32	13.46	17.10	27.54	52.09	-
EV/EBIT Ratio	12.95	14.45	18.25	29.85	52.70	-
EV/FCF Ratio	17.37	18.09	26.13	33.78	74.07	-
Net Debt / Equity Ratio	-0.96	-0.99	-0.84	-0.88	-0.94	-0.91
Net Debt / EBITDA Ratio	-2.02	-2.14	-2.10	-2.06	-2.16	-2.24
Net Debt / FCF Ratio	-2.85	-2.88	-3.21	-2.52	-3.08	-3.27
Asset Turnover	1.09	1.01	1.02	-	1.15	-
Inventory Turnover	402.92	190.28	-	-	245.96	-
Quick Ratio	4.90	4.50	3.97	3.86	4.38	4.25
Current Ratio	5.01	4.61	4.07	3.94	4.48	4.34
Return on Equity (ROE)	29.79%	24.20%	28.72%	-	33.68%	-
Return on Assets (ROA)	27.27%	23.52%	20.80%	-	24.83%	-
Return on Invested Capital (ROIC)	523.73%	391.29%	205.72%	366.13%	465.70%	312.11%
Return on Capital Employed (ROCE)	44.90%	42.60%	36.90%	38.90%	42.90%	40.00%
Earnings Yield	3.58%	3.20%	3.34%	2.23%	1.24%	-
FCF Yield	4.95%	5.01%	3.43%	2.79%	1.30%	-
Dividend Yield	1.45%	1.16%	0.74%	0.47%	0.26%	-
Payout Ratio	53.25%	20.75%	17.81%	13.74%	14.35%	12.67%
Buyback Yield / Dilution	1.64%	2.65%	-2.32%	1.93%	-6.66%	-
Total Shareholder Return	3.09%	3.81%	-1.58%	2.41%	-6.40%	-

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