Commerce One Holdings 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 26, 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	4,891	5,307	6,029	5,935	5,561	10,096
Market Cap Growth	-13.66%	-11.97%	1.58%	6.73%	-44.92%	-46.58%
Enterprise Value	3,064	3,668	4,453	4,322	3,986	8,603
Last Close Price	695.00	754.00	823.49	782.61	673.58	1210.09
PE Ratio	16.26	17.57	66.25	14.34	12.61	20.40
Forward PE	-	11.01	11.01	11.01	11.01	19.87
PS Ratio	1.26	1.36	1.63	1.67	1.74	3.44
PB Ratio	1.86	2.02	2.39	2.09	2.13	4.42
P/TBV Ratio	2.12	2.30	2.70	2.36	2.49	5.13
P/FCF Ratio	16.14	17.51	12.61	7.66	35.88	19.68
P/OCF Ratio	15.68	17.01	11.33	7.63	34.11	19.61
EV/Sales Ratio	0.79	0.94	1.21	1.22	1.25	2.93
EV/EBITDA Ratio	5.78	6.92	5.80	5.45	5.72	11.46
EV/EBIT Ratio	8.06	9.65	6.97	6.71	6.87	12.73
EV/FCF Ratio	10.11	12.11	9.32	5.58	25.71	16.77
Debt / Equity Ratio	0.02	0.02	0.02	0.02	0.02	-
Debt / EBITDA Ratio	0.09	0.09	0.07	0.06	0.07	-
Debt / FCF Ratio	0.16	0.16	0.11	0.06	0.30	-
Net Debt / Equity Ratio	-0.70	-0.70	-0.72	-0.59	-0.64	-0.72
Net Debt / EBITDA Ratio	-3.46	-3.46	-2.38	-2.13	-2.40	-2.19
Net Debt / FCF Ratio	-6.06	-6.06	-3.83	-2.17	-10.79	-3.20
Asset Turnover	1.10	1.10	1.00	0.96	0.97	1.03
Inventory Turnover	320.18	320.18	244.92	257.00	278.60	309.00
Quick Ratio	2.39	2.39	2.55	2.21	2.48	2.54
Current Ratio	2.71	2.71	2.79	2.52	2.85	2.67
Return on Equity (ROE)	11.62%	11.62%	3.39%	15.17%	18.00%	24.18%
Return on Assets (ROA)	6.69%	6.69%	10.86%	10.90%	10.96%	14.82%
Return on Invested Capital (ROIC)	26.28%	31.88%	17.80%	36.54%	46.19%	75.04%
Return on Capital Employed (ROCE)	14.00%	14.00%	24.40%	21.70%	21.50%	28.70%
Earnings Yield	6.17%	5.69%	1.51%	6.98%	7.93%	4.90%
FCF Yield	6.19%	5.71%	7.93%	13.06%	2.79%	5.08%
Dividend Yield	3.17%	-	2.43%	2.30%	-	-
Payout Ratio	49.12%	46.69%	164.84%	46.62%	-	-
Buyback Yield / Dilution	1.42%	1.42%	0.63%	3.97%	0.19%	-0.94%
Total Shareholder Return	4.61%	1.42%	3.06%	6.27%	0.19%	-0.94%

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