UPR Corporation Ratios and Metrics

Market cap in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 13, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Market Capitalization	8,134	6,059	9,421	18,996	10,172	16,690
Market Cap Growth	36.86%	-35.69%	-50.40%	86.75%	-39.05%	-46.20%
Enterprise Value	13,961	12,153	14,899	24,499	15,024	22,997
Last Close Price	1062.00	791.00	1191.80	2373.46	1263.68	2052.23
PE Ratio	14.53	18.03	15.78	25.57	14.96	29.75
Forward PE	13.81	14.26	11.37	21.30	13.04	21.19
PS Ratio	0.53	0.40	0.61	1.28	0.76	1.29
PB Ratio	0.87	0.65	1.04	2.23	1.30	2.31
P/TBV Ratio	0.98	0.73	1.17	2.47	1.39	2.44
P/FCF Ratio	-	-	20.75	85.95	7.10	-
P/OCF Ratio	-	1.98	2.66	5.61	3.11	5.74
EV/Sales Ratio	0.90	0.79	0.96	1.65	1.13	1.78
EV/EBITDA Ratio	3.74	3.55	4.37	7.10	4.76	7.45
EV/EBIT Ratio	27.38	43.72	26.19	29.52	28.24	43.39
EV/FCF Ratio	-	-	32.82	110.85	10.48	-
Debt / Equity Ratio	0.94	0.99	0.96	0.98	1.02	1.20
Debt / EBITDA Ratio	2.35	2.69	2.55	2.41	2.52	2.80
Debt / FCF Ratio	-	-	19.12	37.58	5.55	-
Net Debt / Equity Ratio	0.60	0.64	0.57	0.60	0.61	0.82
Net Debt / EBITDA Ratio	1.52	1.73	1.52	1.48	1.52	1.92
Net Debt / FCF Ratio	-	-15.79	11.39	23.05	3.35	-22.86
Asset Turnover	0.72	0.71	0.73	0.73	0.70	0.67
Inventory Turnover	27.73	31.38	34.70	27.38	20.57	25.20
Quick Ratio	1.13	1.28	1.32	1.10	1.15	1.26
Current Ratio	1.31	1.45	1.46	1.29	1.32	1.45
Return on Equity (ROE)	6.59%	4.15%	7.17%	9.34%	9.31%	8.04%
Return on Assets (ROA)	1.47%	0.80%	1.68%	2.56%	1.74%	1.72%
Return on Invested Capital (ROIC)	2.29%	1.25%	3.28%	4.30%	2.67%	2.80%
Return on Capital Employed (ROCE)	2.90%	1.60%	3.30%	5.10%	3.50%	3.50%
Earnings Yield	6.88%	5.55%	6.34%	3.91%	6.69%	3.36%
FCF Yield	-	-6.19%	4.82%	1.16%	14.09%	-1.55%
Dividend Yield	3.28%	3.16%	1.26%	0.59%	1.03%	0.63%
Payout Ratio	-	33.93%	17.92%	13.32%	14.56%	17.65%
Buyback Yield / Dilution	-	0.00%	0.00%	0.00%	0.00%	0.00%
Total Shareholder Return	3.28%	3.16%	1.26%	0.59%	1.03%	0.63%

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.