Nippon Fine Chemical 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	53,952	52,695	45,020	57,577	59,673	52,670
Market Cap Growth	13.22%	17.05%	-21.81%	-3.51%	13.30%	47.96%
Enterprise Value	39,765	39,176	33,862	48,291	51,484	41,210
Last Close Price	2488.00	2430.00	1925.75	2384.27	2372.73	1959.10
PE Ratio	12.29	11.90	11.63	17.31	14.63	15.17
PS Ratio	1.60	1.56	1.26	1.72	1.62	1.58
PB Ratio	1.03	1.01	0.92	1.21	1.29	1.18
P/TBV Ratio	1.06	1.04	0.95	1.25	1.33	1.21
P/FCF Ratio	13.49	13.18	24.96	10.61	-	-
P/OCF Ratio	7.92	7.73	11.02	9.17	41.47	23.05
EV/Sales Ratio	1.18	1.16	0.95	1.44	1.40	1.23
EV/EBITDA Ratio	5.83	5.75	5.45	8.77	8.57	6.92
EV/EBIT Ratio	7.57	7.46	7.00	11.86	10.18	8.44
EV/FCF Ratio	9.94	9.80	18.77	8.90	-	-
Debt / Equity Ratio	-	-	0.02	-	-	-
Debt / EBITDA Ratio	-	-	0.18	-	-	-
Debt / FCF Ratio	-	-	0.61	-	-	-
Net Debt / Equity Ratio	-0.29	-0.29	-0.27	-0.27	-0.19	-0.29
Net Debt / EBITDA Ratio	-2.23	-2.23	-2.13	-2.33	-1.49	-2.16
Net Debt / FCF Ratio	-3.80	-3.80	-7.32	-2.37	7.66	24.36
Asset Turnover	0.54	0.54	0.60	0.58	0.66	0.62
Inventory Turnover	2.52	2.52	2.60	2.27	2.66	3.10
Quick Ratio	2.48	2.48	3.04	2.33	2.34	2.83
Current Ratio	3.43	3.43	4.34	3.39	3.89	3.97
Return on Equity (ROE)	8.88%	8.88%	8.21%	7.30%	9.19%	8.15%
Return on Assets (ROA)	5.24%	5.24%	5.07%	4.38%	5.67%	5.65%
Return on Invested Capital (ROIC)	10.03%	10.08%	9.95%	7.96%	10.84%	11.52%
Return on Capital Employed (ROCE)	9.40%	9.40%	9.20%	8.10%	10.30%	10.30%
Earnings Yield	8.21%	8.40%	8.60%	5.78%	6.84%	6.59%
FCF Yield	7.41%	7.59%	4.01%	9.43%	-1.96%	-1.00%
Dividend Yield	4.17%	4.03%	3.84%	2.94%	2.40%	2.76%
Payout Ratio	41.81%	41.81%	41.86%	43.91%	33.02%	29.75%
Buyback Yield / Dilution	2.73%	2.73%	1.03%	2.82%	1.44%	0.07%
Total Shareholder Return	6.91%	6.77%	4.87%	5.75%	3.84%	2.83%

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