SM ENTERTAINMENT JAPAN Ratios and Metrics

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 2, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	9,040	12,053	13,212	22,136	14,371	16,921
Market Cap Growth	-25.00%	-8.77%	-40.31%	54.03%	-15.07%	-45.81%
Enterprise Value	5,769	8,520	10,986	20,226	11,402	12,708
Last Close Price	78.00	104.00	111.87	185.77	120.61	142.00
PE Ratio	15.14	32.14	16.79	84.81	-	-
PS Ratio	0.81	1.18	1.36	2.48	2.03	3.01
PB Ratio	1.18	1.52	1.70	3.07	2.15	1.87
P/TBV Ratio	1.23	1.62	1.79	3.26	2.27	2.22
P/FCF Ratio	-	8.52	-	-	-	112.06
P/OCF Ratio	-	8.48	-	-	-	109.17
EV/Sales Ratio	0.51	0.84	1.13	2.27	1.61	2.26
EV/EBITDA Ratio	-	46.05	28.99	100.63	-	-
EV/EBIT Ratio	15.72	48.97	30.10	111.13	-	-
EV/FCF Ratio	-	6.02	-	-	-	84.16
Net Debt / Equity Ratio	-0.47	-0.47	-0.31	-0.33	-0.51	-0.41
Net Debt / EBITDA Ratio	-	-20.02	-6.47	-12.00	10.91	6.18
Net Debt / FCF Ratio	-	-2.62	4.16	2.30	26.68	-24.90
Asset Turnover	0.77	0.71	0.72	0.78	0.64	0.53
Inventory Turnover	341.93	3.54	3.38	3.93	3.29	2.18
Quick Ratio	1.49	1.51	1.39	1.55	2.12	2.89
Current Ratio	2.03	2.08	2.07	2.16	2.86	4.45
Return on Equity (ROE)	7.76%	4.79%	13.42%	3.55%	-3.95%	-6.11%
Return on Assets (ROA)	1.58%	0.75%	1.69%	1.00%	-2.14%	-3.82%
Return on Invested Capital (ROIC)	7.95%	3.07%	7.21%	4.51%	-8.89%	-16.49%
Return on Capital Employed (ROCE)	4.60%	2.10%	4.40%	2.30%	-5.30%	-6.10%
Earnings Yield	6.61%	3.11%	5.96%	1.18%	-2.11%	-1.69%
FCF Yield	-	11.74%	-4.47%	-4.74%	-0.89%	0.89%
Dividend Yield	1.28%	1.92%	0.89%	-	-	-
Payout Ratio	38.81%	30.67%	-	-	-	-
Buyback Yield / Dilution	-	-	-	-	-0.14%	-110.83%
Total Shareholder Return	1.30%	1.92%	0.89%	-	-0.14%	-110.83%