Northsand Ratios and Metrics

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

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2016 - 2019
Period Ending	Dec '25 Dec 15, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022	Jan '21 Jan 31, 2021	Jan '20 Jan 31, 2020	2016 - 2019
Debt / Equity Ratio	0.88	0.88	3.23	1.40	2.48	2.66	Upgrade
Debt / EBITDA Ratio	0.80	0.80	2.25	2.45	3.31	10.11	Upgrade
Asset Turnover	-	-	2.61	2.01	2.20	2.33	Upgrade
Inventory Turnover	-	-	19965.58	5478.75	1826.14	570.17	Upgrade
Quick Ratio	1.26	1.26	1.29	1.59	1.55	1.14	Upgrade
Current Ratio	1.41	1.41	1.46	1.71	1.67	1.40	Upgrade
Return on Equity (ROE)	-	-	9.27%	75.32%	49.53%	0.91%	Upgrade
Return on Assets (ROA)	-	-	11.41%	11.92%	8.53%	1.11%	Upgrade
Return on Capital (ROIC)	-	-	18.67%	17.73%	12.42%	1.59%	Upgrade
Return on Capital Employed (ROCE)	66.80%	66.80%	38.50%	23.40%	19.70%	2.80%	Upgrade

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