Elan Corporation Ratios and Metrics

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 14, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	42,822	43,726	44,622	67,475	56,713	67,110
Market Cap Growth	-1.77%	-2.01%	-33.87%	18.98%	-15.49%	-26.12%
Enterprise Value	38,294	39,523	40,987	62,189	51,050	62,197
Last Close Price	708.00	723.00	723.08	1074.44	892.40	1043.43
PE Ratio	14.68	15.80	18.95	26.79	27.23	35.23
Forward PE	13.03	14.11	16.36	23.06	22.93	31.92
PS Ratio	0.75	0.79	0.94	1.63	1.56	2.12
PB Ratio	2.87	2.98	3.57	6.24	6.31	8.97
P/TBV Ratio	3.47	3.49	3.85	6.30	6.37	9.10
P/FCF Ratio	-	13.76	12.31	41.21	44.90	32.74
P/OCF Ratio	-	10.16	9.92	37.89	35.86	31.87
EV/Sales Ratio	0.67	0.71	0.86	1.50	1.41	1.97
EV/EBITDA Ratio	6.54	7.09	9.12	16.14	14.44	21.32
EV/EBIT Ratio	8.72	9.36	11.46	16.97	15.05	22.23
EV/FCF Ratio	-	12.43	11.31	37.98	40.42	30.34
Debt / Equity Ratio	0.05	0.06	0.01	-	-	-
Debt / EBITDA Ratio	0.12	0.15	0.02	-	-	-
Debt / FCF Ratio	-	0.26	0.02	-	-	-
Net Debt / Equity Ratio	-0.33	-0.41	-0.54	-0.51	-0.67	-0.75
Net Debt / EBITDA Ratio	-0.83	-1.08	-1.51	-1.42	-1.71	-1.93
Net Debt / FCF Ratio	-	-1.89	-1.87	-3.35	-4.78	-2.75
Asset Turnover	2.36	2.32	2.34	2.36	2.42	2.47
Inventory Turnover	23.62	16.57	17.56	19.61	22.59	22.90
Quick Ratio	1.42	1.38	1.61	1.67	1.81	1.71
Current Ratio	1.59	1.68	1.89	1.92	2.01	1.89
Return on Equity (ROE)	21.58%	20.82%	20.20%	25.44%	25.29%	27.88%
Return on Assets (ROA)	11.62%	11.02%	11.02%	13.07%	14.12%	13.64%
Return on Invested Capital (ROIC)	32.26%	39.69%	42.70%	60.58%	96.84%	106.93%
Return on Capital Employed (ROCE)	29.10%	27.70%	28.20%	33.60%	37.40%	37.20%
Earnings Yield	6.81%	6.33%	5.28%	3.73%	3.67%	2.84%
FCF Yield	-	7.27%	8.12%	2.43%	2.23%	3.06%
Dividend Yield	2.23%	2.08%	1.80%	1.21%	1.23%	0.86%
Payout Ratio	-	28.44%	33.47%	26.43%	26.64%	21.79%
Buyback Yield / Dilution	-0.03%	-0.02%	-0.00%	-0.00%	0.09%	0.14%
Total Shareholder Return	2.27%	2.05%	1.80%	1.21%	1.32%	1.00%

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