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	Mar '26 Mar 4, 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	17,172	15,327	13,290	8,523	-	-
Market Cap Growth	-15.70%	15.32%	55.94%	-	-	-
Enterprise Value	17,012	16,086	12,444	8,654	-	-
Last Close Price	632.00	566.00	543.00	388.00	-	-
PS Ratio	4.41	3.94	5.22	4.39	-	-
PB Ratio	4.79	4.28	5.10	8.37	-	-
P/TBV Ratio	13.50	12.05	12.79	9.46	-	-
P/OCF Ratio	-	-	59.87	-	-	-
EV/Sales Ratio	4.37	4.13	4.89	4.46	-	-
EV/EBITDA Ratio	126.95	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	-	-	-
Net Debt / Equity Ratio	-0.08	-0.08	-0.38	-0.40	-0.92	-0.95
Net Debt / EBITDA Ratio	-1.85	-1.85	-3.81	1.46	1.11	-
Net Debt / FCF Ratio	0.40	0.40	62.13	1.07	1.10	-
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	-4.08%	-4.57%	-0.99%	-3.97%	-	-
FCF Yield	-3.96%	-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.