Espec Ratios and Metrics

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 22, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	82,111	64,103	52,005	66,589	44,429	44,026
Market Cap Growth	66.13%	23.27%	-21.90%	49.88%	0.92%	4.13%
Enterprise Value	68,026	50,428	39,314	55,511	29,862	28,889
Last Close Price	3825.00	2973.00	2299.04	2836.59	1842.32	1718.70
PE Ratio	14.15	10.90	8.66	13.40	13.34	23.11
Forward PE	13.33	10.55	8.59	14.17	12.55	19.35
PS Ratio	1.17	0.92	0.77	1.07	0.84	1.05
PB Ratio	1.34	1.04	0.92	1.26	0.94	0.97
P/TBV Ratio	1.38	1.08	0.95	1.32	0.97	1.00
P/FCF Ratio	22.52	17.58	22.98	133.71	46.92	32.91
P/OCF Ratio	16.25	12.69	11.70	24.32	23.19	21.82
EV/Sales Ratio	0.97	0.72	0.58	0.89	0.56	0.69
EV/EBITDA Ratio	7.31	5.42	4.14	6.69	5.12	8.58
EV/EBIT Ratio	9.59	7.11	5.22	8.43	6.84	14.67
EV/FCF Ratio	18.66	13.83	17.37	111.47	31.53	21.59
Debt / Equity Ratio	0.01	0.01	0.00	0.10	0.01	0.01
Debt / EBITDA Ratio	0.07	0.07	0.01	0.63	0.05	0.10
Debt / FCF Ratio	0.17	0.17	0.06	10.50	0.31	0.26
Net Debt / Equity Ratio	-0.23	-0.23	-0.22	-0.22	-0.30	-0.35
Net Debt / EBITDA Ratio	-1.51	-1.51	-1.33	-1.39	-2.40	-4.69
Net Debt / FCF Ratio	-3.86	-3.86	-5.59	-23.22	-14.79	-11.81
Asset Turnover	0.88	0.88	0.87	0.85	0.82	0.69
Inventory Turnover	3.74	3.74	3.38	3.23	3.50	4.01
Quick Ratio	2.47	2.47	2.37	1.72	1.96	2.39
Current Ratio	3.31	3.31	3.28	2.44	2.78	3.18
Return on Equity (ROE)	9.96%	9.96%	10.97%	9.97%	7.19%	4.21%
Return on Assets (ROA)	5.58%	5.58%	6.11%	5.66%	4.23%	2.04%
Return on Invested Capital (ROIC)	11.10%	11.30%	13.05%	12.76%	9.91%	4.78%
Return on Capital Employed (ROCE)	10.80%	10.80%	12.50%	11.80%	8.80%	4.10%
Earnings Yield	7.16%	9.17%	11.54%	7.46%	7.50%	4.33%
FCF Yield	4.44%	5.69%	4.35%	0.75%	2.13%	3.04%
Dividend Yield	3.21%	-	4.13%	2.64%	3.53%	3.49%
Payout Ratio	39.39%	39.39%	31.15%	30.97%	44.56%	70.66%
Buyback Yield / Dilution	0.40%	0.40%	-	1.46%	1.32%	1.80%
Total Shareholder Return	3.70%	0.40%	4.13%	4.11%	4.85%	5.29%

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