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	Apr '26 Apr 20, 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	6,855	6,059	9,421	18,996	10,172	16,690
Market Cap Growth	10.90%	-35.69%	-50.40%	86.75%	-39.05%	-46.20%
Enterprise Value	12,467	12,153	14,899	24,499	15,024	22,997
Last Close Price	895.00	791.00	1191.80	2373.46	1263.68	2052.23
PE Ratio	9.70	18.03	15.78	25.57	14.96	29.75
Forward PE	11.28	14.26	11.37	21.30	13.04	21.19
PS Ratio	0.44	0.40	0.61	1.28	0.76	1.29
PB Ratio	0.71	0.65	1.04	2.23	1.30	2.31
P/TBV Ratio	0.80	0.73	1.17	2.47	1.39	2.44
P/FCF Ratio	7.20	-	20.75	85.95	7.10	-
P/OCF Ratio	1.90	1.98	2.66	5.61	3.11	5.74
EV/Sales Ratio	0.81	0.79	0.96	1.65	1.13	1.78
EV/EBITDA Ratio	3.45	3.55	4.37	7.10	4.76	7.45
EV/EBIT Ratio	18.02	43.72	26.19	29.52	28.24	43.39
EV/FCF Ratio	13.10	-	32.82	110.85	10.48	-
Debt / Equity Ratio	0.86	0.99	0.96	0.98	1.02	1.20
Debt / EBITDA Ratio	2.31	2.69	2.55	2.41	2.52	2.80
Debt / FCF Ratio	8.77	-	19.12	37.58	5.55	-
Net Debt / Equity Ratio	0.56	0.64	0.57	0.60	0.61	0.82
Net Debt / EBITDA Ratio	1.50	1.73	1.52	1.48	1.52	1.92
Net Debt / FCF Ratio	5.70	-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	26.64	31.38	34.70	27.38	20.57	25.20
Quick Ratio	1.10	1.28	1.32	1.10	1.15	1.26
Current Ratio	1.28	1.45	1.46	1.29	1.32	1.45
Return on Equity (ROE)	7.99%	4.15%	7.17%	9.34%	9.31%	8.04%
Return on Assets (ROA)	2.01%	0.80%	1.68%	2.56%	1.74%	1.72%
Return on Invested Capital (ROIC)	3.16%	1.25%	3.28%	4.30%	2.67%	2.80%
Return on Capital Employed (ROCE)	4.00%	1.60%	3.30%	5.10%	3.50%	3.50%
Earnings Yield	10.31%	5.55%	6.34%	3.91%	6.69%	3.36%
FCF Yield	13.89%	-6.19%	4.82%	1.16%	14.09%	-1.55%
Dividend Yield	3.86%	3.16%	1.26%	0.59%	1.03%	0.63%
Payout Ratio	27.02%	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	3.86%	3.16%	1.26%	0.59%	1.03%	0.63%

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.