Business Engineering Ratios and Metrics

Market cap in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 12, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Market Capitalization	79,091	43,706	44,964	35,999	23,250	20,522
Market Cap Growth	86.85%	-2.80%	24.90%	54.84%	13.29%	46.91%
Enterprise Value	68,316	35,552	37,360	29,782	19,370	17,214
Last Close Price	1326.00	721.00	723.39	565.51	356.36	312.01
PE Ratio	17.51	13.13	17.13	15.46	14.15	14.89
PS Ratio	3.28	2.10	2.31	1.95	1.31	1.15
PB Ratio	5.30	3.27	4.11	3.88	3.11	3.21
P/TBV Ratio	6.16	3.79	4.82	4.53	3.78	4.03
P/FCF Ratio	-	12.80	12.84	11.09	10.46	8.19
P/OCF Ratio	-	12.41	12.66	10.98	10.17	8.08
EV/Sales Ratio	2.83	1.71	1.92	1.61	1.09	0.96
EV/EBITDA Ratio	9.67	6.46	8.14	7.55	6.24	6.25
EV/EBIT Ratio	11.11	7.60	9.61	9.18	8.03	8.47
EV/FCF Ratio	-	10.41	10.67	9.18	8.71	6.87
Debt / Equity Ratio	-	0.01	0.01	0.01	0.01	0.07
Debt / EBITDA Ratio	-	0.02	0.02	0.03	0.03	0.17
Debt / FCF Ratio	-	0.03	0.03	0.03	0.05	0.19
Net Debt / Equity Ratio	-0.72	-0.69	-0.76	-0.74	-0.65	-0.56
Net Debt / EBITDA Ratio	-1.52	-1.68	-1.80	-1.74	-1.56	-1.31
Net Debt / FCF Ratio	-	-2.71	-2.37	-2.12	-2.18	-1.44
Asset Turnover	1.30	1.22	1.34	1.49	1.62	1.87
Inventory Turnover	692.37	805.86	2116.36	2558.22	64.55	37.87
Quick Ratio	2.89	2.71	2.51	2.48	2.10	1.80
Current Ratio	3.04	2.85	2.65	2.63	2.21	2.00
Return on Equity (ROE)	-	27.37%	25.94%	27.77%	23.69%	24.11%
Return on Assets (ROA)	-	17.11%	16.68%	16.30%	13.73%	13.33%
Return on Invested Capital (ROIC)	155.44%	97.81%	103.41%	92.05%	59.91%	47.98%
Return on Capital Employed (ROCE)	41.10%	34.80%	35.40%	35.00%	32.30%	30.90%
Earnings Yield	5.73%	7.62%	5.84%	6.47%	7.07%	6.71%
FCF Yield	-	7.81%	7.79%	9.02%	9.56%	12.21%
Dividend Yield	3.68%	2.77%	2.16%	2.26%	2.36%	2.24%
Payout Ratio	-	31.65%	34.21%	23.37%	30.25%	20.54%
Buyback Yield / Dilution	0.38%	0.08%	0.13%	-0.36%	-1.06%	-0.66%
Total Shareholder Return	4.06%	2.86%	2.29%	1.91%	1.30%	1.58%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.