Scala Ratios and Metrics

Market cap in millions JPY. Fiscal year is July - June.

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 12, 2026	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Market Capitalization	6,513	6,979	11,987	12,960	12,686	13,293
Market Cap Growth	2.51%	-41.78%	-7.50%	2.15%	-4.57%	11.50%
Enterprise Value	6,673	6,886	12,099	13,776	11,713	11,358
Last Close Price	375.00	393.28	648.39	666.51	611.40	608.72
PE Ratio	7.40	7.11	-	-	-	4.34
Forward PE	-	10.77	10.77	10.77	10.77	10.77
PS Ratio	0.83	0.85	1.12	1.02	1.27	1.52
PB Ratio	1.41	1.44	2.62	1.60	1.41	1.27
P/TBV Ratio	1.85	1.87	3.69	2.77	2.48	1.65
P/FCF Ratio	19.33	13.63	54.00	26.18	6.64	22.84
P/OCF Ratio	14.72	11.85	47.76	21.56	6.19	18.46
EV/Sales Ratio	0.85	0.84	1.13	1.09	1.17	1.30
EV/EBITDA Ratio	8.18	7.98	38.90	13.06	16.43	9.45
EV/EBIT Ratio	13.25	12.25	-	52.38	403.88	51.63
EV/FCF Ratio	19.81	13.45	54.50	27.83	6.13	19.52
Debt / Equity Ratio	0.93	0.87	1.35	0.98	1.03	0.82
Debt / EBITDA Ratio	5.27	4.87	19.87	7.48	12.97	7.13
Debt / FCF Ratio	12.76	8.21	27.84	15.94	4.84	14.73
Net Debt / Equity Ratio	0.03	-0.08	-0.14	0.02	-0.04	-0.12
Net Debt / EBITDA Ratio	0.16	-0.44	-2.04	0.14	-0.53	-1.03
Net Debt / FCF Ratio	0.38	-0.75	-2.86	0.30	-0.20	-2.12
Asset Turnover	0.72	0.71	0.69	0.65	0.49	0.39
Inventory Turnover	9.69	11.15	17.89	24.62	24.17	25.62
Quick Ratio	1.53	1.57	1.48	1.63	1.90	2.59
Current Ratio	1.70	1.74	1.65	1.81	2.03	2.65
Return on Equity (ROE)	20.26%	19.63%	-37.30%	1.56%	-3.84%	4.37%
Return on Assets (ROA)	2.88%	3.06%	-1.61%	0.84%	0.09%	0.61%
Return on Invested Capital (ROIC)	10.96%	13.41%	-6.57%	1.78%	0.33%	1.89%
Return on Capital Employed (ROCE)	7.70%	8.20%	-5.60%	2.10%	0.20%	1.40%
Earnings Yield	14.45%	14.07%	-24.08%	-1.68%	-4.12%	23.06%
FCF Yield	5.17%	7.34%	1.85%	3.82%	15.06%	4.38%
Dividend Yield	4.53%	4.20%	5.78%	5.55%	5.89%	5.58%
Payout Ratio	32.90%	47.45%	-	-	-	17.10%
Buyback Yield / Dilution	-0.01%	-0.10%	-0.11%	1.77%	0.37%	-0.75%
Total Shareholder Return	4.53%	4.10%	5.68%	7.32%	6.26%	4.83%

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