WingArc1st Ratios and Metrics

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 16, 2026	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Market Capitalization	93,913	95,150	119,651	102,771	60,156	42,454
Market Cap Growth	-25.11%	-20.48%	16.42%	70.84%	41.70%	-
Enterprise Value	87,722	90,795	115,058	101,384	62,455	49,852
Last Close Price	2708.00	2744.00	3344.52	2793.49	1602.92	1111.09
PE Ratio	14.52	14.64	20.18	18.99	13.67	9.76
Forward PE	12.52	13.37	18.21	18.13	14.42	11.14
PS Ratio	3.03	3.08	4.17	3.99	2.69	2.14
PB Ratio	2.00	2.02	2.86	2.63	1.74	1.39
P/TBV Ratio	36.25	36.73	-	-	-	-
P/FCF Ratio	13.39	13.56	15.33	13.98	8.88	6.70
P/OCF Ratio	13.05	13.22	14.60	13.11	8.76	6.59
EV/Sales Ratio	2.83	2.93	4.01	3.94	2.80	2.51
EV/EBITDA Ratio	8.09	8.41	11.47	11.31	8.32	6.56
EV/EBIT Ratio	9.71	10.10	13.92	13.79	10.37	8.23
EV/FCF Ratio	12.50	12.94	14.74	13.79	9.22	7.87
Debt / Equity Ratio	0.15	0.15	0.21	0.25	0.35	0.46
Debt / EBITDA Ratio	0.66	0.66	0.85	1.11	1.63	1.87
Debt / FCF Ratio	1.01	1.01	1.10	1.35	1.80	2.24
Net Debt / Equity Ratio	-0.13	-0.13	-0.15	-0.08	0.03	0.17
Net Debt / EBITDA Ratio	-0.58	-0.58	-0.61	-0.34	0.14	0.68
Net Debt / FCF Ratio	-0.89	-0.89	-0.79	-0.41	0.15	0.82
Asset Turnover	0.44	0.44	0.43	0.40	0.37	0.35
Quick Ratio	1.13	1.13	1.16	1.10	0.99	0.92
Current Ratio	1.18	1.18	1.20	1.14	1.04	0.96
Return on Equity (ROE)	-	-	14.59%	14.60%	13.39%	15.46%
Return on Assets (ROA)	-	-	7.69%	7.15%	6.20%	6.60%
Return on Invested Capital (ROIC)	15.71%	16.76%	16.49%	15.11%	12.56%	12.32%
Return on Capital Employed (ROCE)	15.40%	15.40%	15.40%	14.00%	12.10%	12.80%
Earnings Yield	6.92%	6.83%	4.96%	5.27%	7.32%	10.25%
FCF Yield	7.47%	7.37%	6.52%	7.15%	11.27%	14.92%
Dividend Yield	3.94%	3.79%	3.11%	2.82%	2.69%	3.83%
Payout Ratio	60.84%	60.84%	50.89%	35.11%	33.58%	32.81%
Buyback Yield / Dilution	-0.26%	-0.26%	-0.23%	-0.47%	-0.31%	-11.51%
Total Shareholder Return	3.68%	3.53%	2.88%	2.35%	2.38%	-7.67%

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