ELEMENTS Ratios and Metrics

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

Millions JPY. Fiscal year is Dec - Nov.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 12, 2026	Nov '25 Nov 30, 2025	Nov '24 Nov 30, 2024	Nov '23 Nov 30, 2023	Nov '22 Nov 30, 2022	Nov '21 Nov 30, 2021
Market Capitalization	17,993	15,327	13,290	8,523	-	-
Market Cap Growth	33.28%	15.32%	55.94%	-	-	-
Enterprise Value	17,833	16,086	12,444	8,654	-	-
Last Close Price	663.00	566.00	543.00	388.00	-	-
PS Ratio	4.62	3.94	5.22	4.39	-	-
PB Ratio	5.02	4.28	5.10	8.37	-	-
P/TBV Ratio	14.15	12.05	12.79	9.46	-	-
P/OCF Ratio	-	-	59.87	-	-	-
EV/Sales Ratio	4.58	4.13	4.89	4.46	-	-
EV/EBITDA Ratio	133.09	109.43	47.68	-	-	-
EV/EBIT Ratio	-	-	311.11	-	-	-
Debt / Equity Ratio	0.84	0.84	0.67	2.34	2.09	0.87
Debt / EBITDA Ratio	20.43	20.43	6.71	-	-	-
Asset Turnover	0.64	0.64	0.60	0.65	0.67	0.50
Inventory Turnover	-	-	-	-	80.43	68.13
Quick Ratio	2.17	2.17	4.42	3.60	2.55	2.97
Current Ratio	2.44	2.44	4.54	3.65	2.62	3.03
Return on Equity (ROE)	-27.27%	-27.27%	-4.58%	-43.62%	-68.99%	-44.01%
Return on Assets (ROA)	-2.21%	-2.21%	0.58%	-6.21%	-14.60%	-16.09%
Return on Capital Employed (ROCE)	-4.00%	-4.00%	1.00%	-10.80%	-39.30%	-39.80%
Earnings Yield	-3.89%	-4.57%	-0.99%	-3.97%	-	-
FCF Yield	-3.78%	-4.44%	-0.12%	-4.51%	-	-
Buyback Yield / Dilution	-6.09%	-6.09%	-11.37%	-48.14%	-7.12%	-0.48%

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