Gala Incorporated Ratios and Metrics

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 12, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Market Capitalization	6,025	6,922	7,160	3,831	7,701	3,991
Market Cap Growth	-7.33%	-3.33%	86.89%	-50.25%	92.95%	-26.54%
Enterprise Value	7,469	6,569	6,417	3,898	7,266	3,822
Last Close Price	215.00	247.00	286.00	201.00	404.00	226.00
PE Ratio	-	-	-	-	35.49	-
PS Ratio	2.37	2.95	3.29	6.39	7.82	9.69
PB Ratio	4.11	3.84	3.56	8.75	25.41	-17.74
P/TBV Ratio	8.44	7.48	6.40	-	25.75	-
P/FCF Ratio	-	-	-	-	20.43	-
P/OCF Ratio	-	-	-	-	20.21	-
EV/Sales Ratio	2.94	2.80	2.95	6.50	7.38	9.28
EV/EBITDA Ratio	-	-	-	-	49.09	-
EV/EBIT Ratio	-	-	-	-	49.76	-
EV/FCF Ratio	-	-	-	-	19.27	-
Debt / Equity Ratio	0.95	0.75	0.17	0.11	-	-
Net Debt / Equity Ratio	0.48	0.30	-0.50	-0.55	-2.72	0.43
Net Debt / EBITDA Ratio	-3.08	-1.88	7.51	0.89	-5.57	0.24
Net Debt / FCF Ratio	-	-0.27	2.38	0.38	-2.19	0.33
Asset Turnover	-	0.61	-	0.56	1.34	0.72
Inventory Turnover	-	269.14	-	-	-	-
Quick Ratio	0.55	0.54	2.05	1.80	2.90	1.21
Current Ratio	0.72	0.77	2.16	2.53	2.97	1.29
Return on Equity (ROE)	-	-38.48%	-	-62.08%	561.54%	-
Return on Assets (ROA)	-	-7.25%	-	-17.47%	12.45%	-43.19%
Return on Invested Capital (ROIC)	-19.65%	-26.78%	-35.47%	-	-	-
Return on Capital Employed (ROCE)	-20.90%	-18.90%	-8.30%	-35.10%	18.70%	-178.40%
Earnings Yield	-14.35%	-13.10%	-1.30%	-4.86%	2.82%	-11.15%
FCF Yield	-	-28.98%	-5.92%	-16.63%	4.90%	-7.32%
Buyback Yield / Dilution	-	-7.63%	-31.32%	-0.22%	-10.57%	-4.29%

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