ACSL Ltd. Ratios and Metrics

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2021
Period Ending	Dec '25 Dec 18, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Mar '21 Mar 31, 2021
Market Capitalization	14,754	11,855	12,925	22,086	25,844	28,731
Market Cap Growth	-16.26%	-8.28%	-41.48%	-14.54%	-10.05%	-
Enterprise Value	15,927	14,237	14,414	20,917	21,832	26,168
Last Close Price	872.00	794.00	903.00	1784.00	2098.00	2636.00
PS Ratio	8.32	4.47	14.43	13.51	38.69	46.34
PB Ratio	13.58	61.42	5.71	7.52	4.77	8.05
P/TBV Ratio	14.30	144.57	6.29	8.13	4.89	8.23
EV/Sales Ratio	8.98	5.36	16.09	12.79	32.68	42.21
Debt / Equity Ratio	2.64	18.43	0.93	0.34	-	-
Asset Turnover	0.37	0.55	0.18	0.31	-	-
Inventory Turnover	0.88	1.24	0.66	1.81	-	-
Quick Ratio	2.60	0.81	1.02	0.87	9.85	5.19
Current Ratio	5.82	1.82	2.62	1.78	14.55	7.54
Return on Equity (ROE)	-172.48%	-193.08%	-97.87%	-62.06%	-	-
Return on Assets (ROA)	-27.66%	-29.68%	-25.71%	-25.76%	-	-
Return on Capital (ROIC)	-31.61%	-35.28%	-31.16%	-29.44%	-	-
Return on Capital Employed (ROCE)	-53.70%	-94.20%	-59.30%	-74.10%	-29.20%	-31.90%
Earnings Yield	-11.57%	-20.00%	-19.68%	-11.73%	-6.32%	-5.26%
FCF Yield	-	-16.23%	-20.21%	-10.10%	-6.98%	-4.12%
Buyback Yield / Dilution	-13.32%	-14.88%	-4.46%	-4.76%	-8.86%	-

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