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 2025	FY 2024	FY 2023	FY 2023	FY 2023
Period Ending	May '26 May 26, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Dec '23 Dec 31, 2023
Market Capitalization	5,773	5,717	6,922	7,160	10,265	7,160
Market Cap Growth	-5.50%	-17.41%	-3.33%	-30.24%	43.36%	-30.24%
Enterprise Value	7,030	7,161	6,569	6,417	8,813	6,417
Last Close Price	206.00	204.00	247.00	286.00	410.00	286.00
PE Ratio	-	-	-	-	31.11	-
PS Ratio	2.18	2.21	2.95	3.29	3.20	3.29
PB Ratio	6.01	5.61	3.84	3.56	4.60	3.56
P/TBV Ratio	14.25	12.85	7.48	6.40	5.91	6.40
P/FCF Ratio	-	-	-	-	20.78	-
P/OCF Ratio	-	-	-	-	18.80	-
EV/Sales Ratio	2.65	2.77	2.80	2.95	2.75	2.95
EV/EBITDA Ratio	-	-	-	-	16.14	-
EV/EBIT Ratio	-	-	-	-	20.12	-
EV/FCF Ratio	-	-	-	-	17.84	-
Debt / Equity Ratio	1.53	1.43	0.75	0.17	0.02	0.17
Debt / EBITDA Ratio	76.60	-	-	-	0.07	-
Debt / FCF Ratio	-	-	-	-	0.08	-
Net Debt / Equity Ratio	0.73	0.70	0.30	-0.50	-0.80	-0.50
Net Debt / EBITDA Ratio	36.73	-8.68	-1.88	7.51	-3.29	7.51
Net Debt / FCF Ratio	-	-4.14	-0.27	2.38	-3.64	2.38
Asset Turnover	0.71	0.65	0.61	-	1.58	-
Inventory Turnover	261.62	263.75	269.14	-	1077.00	-
Quick Ratio	0.56	0.57	0.54	2.05	6.75	2.05
Current Ratio	0.60	0.62	0.77	2.16	7.01	2.16
Return on Equity (ROE)	-55.01%	-58.28%	-38.48%	-	39.30%	-
Return on Assets (ROA)	-1.93%	-3.47%	-7.25%	-	13.45%	-
Return on Invested Capital (ROIC)	-6.82%	-10.90%	-26.78%	-29.60%	60.88%	-29.60%
Return on Capital Employed (ROCE)	-7.40%	-13.70%	-18.90%	-8.30%	16.20%	-8.30%
Earnings Yield	-7.92%	-9.30%	-13.10%	-1.30%	3.21%	-1.30%
FCF Yield	-	-3.01%	-28.98%	-5.92%	4.81%	-5.92%
Buyback Yield / Dilution	-1.37%	-4.02%	-7.63%	5.19%	-5.47%	5.19%

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