FP Partner Ratios and Metrics

Market cap in millions JPY. Fiscal year is December - November.

Millions JPY. Fiscal year is Dec - Nov.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 13, 2026	Nov '25 Nov 30, 2025	Nov '24 Nov 30, 2024	Nov '23 Nov 30, 2023	Nov '22 Nov 30, 2022	Nov '21 Nov 30, 2021
Market Capitalization	53,418	51,157	64,953	115,763	52,498	-
Market Cap Growth	-4.65%	-21.24%	-43.89%	120.51%	-	-
Enterprise Value	47,016	44,950	57,064	105,562	48,894	-
Last Close Price	2329.00	2227.00	2747.69	4685.46	2098.68	-
PE Ratio	27.19	25.05	16.64	29.29	22.19	-
PS Ratio	1.66	1.59	1.82	3.79	2.05	-
PB Ratio	4.52	4.33	5.49	9.15	6.07	-
P/TBV Ratio	4.84	4.64	5.77	9.55	6.23	-
P/FCF Ratio	56.00	53.63	28.61	36.28	15.88	-
P/OCF Ratio	23.63	22.63	14.80	29.58	14.74	-
EV/Sales Ratio	1.46	1.40	1.60	3.45	1.91	-
EV/EBITDA Ratio	13.42	12.83	9.97	17.86	12.15	-
EV/EBIT Ratio	15.76	15.06	10.71	19.01	12.78	-
EV/FCF Ratio	49.29	47.13	25.14	33.08	14.79	-
Debt / Equity Ratio	0.10	0.10	0.05	0.05	0.08	0.61
Debt / EBITDA Ratio	0.32	0.32	0.10	0.11	0.16	-
Debt / FCF Ratio	1.17	1.17	0.26	0.20	0.20	-
Net Debt / Equity Ratio	-0.54	-0.54	-0.69	-0.89	-0.95	-0.53
Net Debt / EBITDA Ratio	-1.83	-1.83	-1.43	-1.91	-2.04	-
Net Debt / FCF Ratio	-6.71	-6.71	-3.60	-3.55	-2.48	-
Asset Turnover	1.74	1.74	1.89	1.83	2.31	2.97
Inventory Turnover	1488.54	1488.54	1738.37	1512.48	840.00	614.88
Quick Ratio	1.72	1.72	1.82	2.42	2.03	1.06
Current Ratio	1.85	1.85	1.93	2.53	2.14	1.18
Return on Equity (ROE)	17.27%	17.27%	31.89%	37.11%	41.66%	58.58%
Return on Assets (ROA)	10.10%	10.10%	17.68%	20.78%	21.59%	15.39%
Return on Invested Capital (ROIC)	37.55%	43.26%	151.61%	438.73%	276.38%	78.49%
Return on Capital Employed (ROCE)	22.90%	22.90%	42.20%	41.20%	40.20%	39.10%
Earnings Yield	3.82%	3.99%	6.01%	3.42%	4.51%	-
FCF Yield	1.79%	1.86%	3.50%	2.76%	6.30%	-
Dividend Yield	4.04%	4.22%	-	-	-	-
Payout Ratio	105.26%	105.26%	80.07%	-	-	-
Buyback Yield / Dilution	0.56%	0.56%	0.32%	-10.25%	-9.08%	-
Total Shareholder Return	4.60%	4.78%	0.32%	-10.25%	-9.08%	-

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