Punch Industry Ratios and Metrics

Market cap in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 20, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Market Capitalization	13,768	11,170	11,205	10,923	10,925	13,264
Market Cap Growth	17.47%	-0.31%	2.59%	-0.02%	-17.64%	48.73%
Enterprise Value	10,716	8,619	9,572	9,167	10,095	14,957
Last Close Price	500.00	390.31	420.57	394.03	419.68	495.91
PE Ratio	15.65	12.87	-	7.86	5.36	27.81
Forward PE	-	42.46	42.46	42.46	42.46	42.46
PS Ratio	0.33	0.27	0.29	0.26	0.28	0.41
PB Ratio	0.64	0.51	0.60	0.57	0.67	1.07
P/TBV Ratio	0.65	0.52	0.62	0.60	0.68	1.08
P/FCF Ratio	-	8.92	27.33	7.68	5.62	5.44
P/OCF Ratio	-	4.92	8.78	4.27	3.72	4.51
EV/Sales Ratio	0.26	0.21	0.25	0.21	0.26	0.46
EV/EBITDA Ratio	3.18	2.96	3.90	2.55	2.52	5.79
EV/EBIT Ratio	5.02	5.11	7.71	3.76	3.32	9.27
EV/FCF Ratio	-	6.88	23.35	6.45	5.20	6.13
Debt / Equity Ratio	0.14	0.14	0.19	0.14	0.21	0.37
Debt / EBITDA Ratio	-	1.06	1.45	0.76	0.85	1.77
Debt / FCF Ratio	-	2.48	8.67	1.91	1.75	1.88
Net Debt / Equity Ratio	-0.14	-0.15	-0.13	-0.13	-0.09	0.04
Net Debt / EBITDA Ratio	-0.91	-1.16	-1.01	-0.70	-0.35	0.19
Net Debt / FCF Ratio	-	-2.71	-6.04	-1.76	-0.73	0.20
Asset Turnover	1.30	1.30	1.28	1.45	1.47	1.29
Inventory Turnover	6.94	6.61	6.04	6.34	6.38	5.71
Quick Ratio	2.04	2.11	2.23	1.80	1.60	1.45
Current Ratio	2.55	2.71	2.88	2.40	2.13	1.91
Return on Equity (ROE)	4.20%	4.28%	-3.03%	7.90%	14.22%	3.95%
Return on Assets (ROA)	4.12%	3.37%	2.58%	5.14%	7.11%	4.01%
Return on Invested Capital (ROIC)	11.53%	5.66%	7.56%	10.44%	15.71%	5.57%
Return on Capital Employed (ROCE)	9.10%	6.90%	5.60%	11.50%	16.20%	10.60%
Earnings Yield	6.38%	7.77%	-5.15%	12.73%	18.67%	3.60%
FCF Yield	-	11.21%	3.66%	13.02%	17.79%	18.39%
Dividend Yield	3.85%	5.01%	4.61%	4.95%	3.10%	0.40%
Payout Ratio	58.03%	54.15%	-	24.89%	6.42%	9.01%
Buyback Yield / Dilution	-9.87%	-5.62%	-5.80%	4.46%	-10.29%	-0.68%
Total Shareholder Return	-6.02%	-0.61%	-1.19%	9.40%	-7.19%	-0.27%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.