Tier IV Ratios and Metrics

Market cap in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '26 Jul 23, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Debt / Equity Ratio	0.15	0.15	0.07	0	0	0
Net Debt / Equity Ratio	-0.53	-0.53	-0.84	-0.81	-0.86	-0.90
Asset Turnover	0.33	0.33	-	0.07	0.05	0.06
Inventory Turnover	5.48	5.48	-	6.15	12.65	7.44
Quick Ratio	2.92	2.92	5.21	11.01	20.82	18.10
Current Ratio	3.61	3.61	5.76	11.71	21.26	18.78
Return on Equity (ROE)	-30.85%	-30.85%	-	-22.27%	-27.71%	-28.59%
Return on Assets (ROA)	-33.53%	-33.53%	-	-17.88%	-16.65%	-17.39%
Return on Capital Employed (ROCE)	-79.50%	-79.50%	-39.90%	-32.90%	-21.50%	-34.00%