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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 15, 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	33,653	16,144	11,855	12,925	22,086	25,844
Market Cap Growth	98.94%	36.18%	-8.28%	-41.48%	-14.54%	-10.05%
Enterprise Value	34,498	17,317	14,237	14,414	20,917	21,832
Last Close Price	1809.00	901.00	794.00	903.00	1784.00	2098.00
PS Ratio	12.95	6.21	4.47	14.43	13.51	38.69
PB Ratio	19.18	9.20	61.42	5.71	7.52	4.77
P/TBV Ratio	19.62	9.41	144.57	6.29	8.13	4.89
EV/Sales Ratio	13.28	6.67	5.36	16.09	12.79	32.68
Debt / Equity Ratio	1.63	1.63	18.43	0.93	0.34	-
Net Debt / Equity Ratio	0.48	0.48	12.00	0.27	-0.12	-0.51
Net Debt / EBITDA Ratio	-0.48	-0.48	-1.07	-0.31	0.17	-
Net Debt / FCF Ratio	-0.67	-0.67	-1.20	-0.23	0.16	1.53
Asset Turnover	0.51	0.51	0.55	0.18	0.31	-
Inventory Turnover	1.19	1.19	1.24	0.66	1.81	-
Quick Ratio	3.19	3.19	0.81	1.02	0.87	9.85
Current Ratio	5.12	5.12	1.82	2.62	1.78	14.55
Return on Equity (ROE)	-139.94%	-139.94%	-193.08%	-97.87%	-62.06%	-
Return on Assets (ROA)	-22.50%	-22.50%	-29.68%	-25.71%	-25.76%	-
Return on Capital Employed (ROCE)	-39.80%	-39.80%	-94.20%	-59.30%	-74.10%	-29.20%
Earnings Yield	-4.05%	-8.44%	-20.00%	-19.68%	-11.73%	-6.32%
FCF Yield	-3.72%	-7.75%	-16.23%	-20.21%	-10.10%	-6.98%
Buyback Yield / Dilution	-8.59%	-8.59%	-14.88%	-4.46%	-4.76%	-8.86%

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