Nippon Gear Ratios and Metrics

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2010	FY 2009	FY 2008	FY 2007	FY 2006
Period Ending	Feb '26 Feb 12, 2026	Mar '10 Mar 31, 2010	Mar '09 Mar 31, 2009	Mar '08 Mar 31, 2008	Mar '07 Mar 31, 2007	Mar '06 Mar 31, 2006
Market Capitalization	12,572	5,726	3,056	4,835	5,340	-
Market Cap Growth	76.65%	87.41%	-36.80%	-9.46%	-	-
Enterprise Value	-	6,816	4,185	6,423	6,978	-
Last Close Price	885.00	326.39	172.44	266.59	290.69	298.96
PE Ratio	32.31	17.82	7.17	7.36	12.90	-
PS Ratio	1.22	0.58	0.27	0.45	0.53	-
PB Ratio	2.31	1.12	0.63	1.06	1.27	-
P/TBV Ratio	2.38	1.15	0.65	1.08	1.29	-
P/FCF Ratio	12.42	26.33	7.05	20.41	17.36	-
P/OCF Ratio	11.48	12.72	3.69	7.89	8.72	-
EV/Sales Ratio	-	0.69	0.37	0.60	0.69	-
EV/EBITDA Ratio	-	7.47	3.29	5.75	6.61	-
EV/EBIT Ratio	-	11.92	4.82	8.40	8.02	-
EV/FCF Ratio	-	31.34	9.65	27.11	22.68	-
Debt / Equity Ratio	0.31	0.36	0.40	0.47	0.52	0.69
Debt / EBITDA Ratio	1.35	2.01	1.53	1.90	2.05	3.41
Debt / FCF Ratio	1.67	8.44	4.50	8.95	7.04	14.05
Asset Turnover	1.02	0.98	1.12	1.08	1.01	-
Inventory Turnover	3.32	3.08	3.40	3.63	3.59	-
Quick Ratio	1.52	0.99	0.77	1.01	1.07	1.09
Current Ratio	2.38	2.26	1.73	1.67	1.67	1.64
Return on Equity (ROE)	7.38%	6.45%	9.07%	15.02%	10.20%	-
Return on Assets (ROA)	5.66%	3.56%	5.34%	4.79%	5.39%	-
Return on Invested Capital (ROIC)	9.25%	5.43%	8.31%	12.87%	9.67%	10.89%
Return on Capital Employed (ROCE)	12.10%	8.30%	13.50%	12.40%	14.00%	9.80%
Earnings Yield	3.10%	5.61%	13.94%	13.59%	7.75%	-
FCF Yield	8.05%	3.80%	14.19%	4.90%	5.76%	-
Dividend Yield	0.90%	1.23%	2.90%	1.88%	1.38%	1.00%
Payout Ratio	15.02%	13.63%	18.23%	13.59%	9.99%	5.03%
Buyback Yield / Dilution	0.03%	0.03%	0.06%	0.09%	0.06%	0.23%
Total Shareholder Return	0.93%	1.26%	2.96%	1.97%	1.43%	1.23%

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