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	Apr '26 Apr 23, 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	49,589	51,157	64,953	115,763	52,498	-
Market Cap Growth	-15.96%	-21.24%	-43.89%	120.51%	-	-
Enterprise Value	44,771	44,950	57,064	105,562	48,894	-
Last Close Price	2150.00	2227.00	2747.69	4685.46	2098.68	-
PE Ratio	28.92	25.05	16.64	29.29	22.19	-
PS Ratio	1.58	1.59	1.82	3.79	2.05	-
PB Ratio	4.82	4.33	5.49	9.15	6.07	-
P/TBV Ratio	5.19	4.64	5.77	9.55	6.23	-
P/FCF Ratio	-	53.62	28.61	36.28	15.88	-
P/OCF Ratio	-	22.64	14.80	29.58	14.74	-
EV/Sales Ratio	1.43	1.40	1.60	3.45	1.91	-
EV/EBITDA Ratio	14.28	12.83	9.97	17.86	12.15	-
EV/EBIT Ratio	17.31	15.06	10.71	19.01	12.78	-
EV/FCF Ratio	-	47.12	25.14	33.08	14.79	-
Debt / Equity Ratio	0.10	0.09	0.05	0.05	0.08	0.61
Debt / EBITDA Ratio	0.34	0.32	0.10	0.11	0.16	-
Debt / FCF Ratio	-	1.17	0.26	0.20	0.20	-
Net Debt / Equity Ratio	-0.47	-0.54	-0.69	-0.89	-0.95	-0.53
Net Debt / EBITDA Ratio	-1.54	-1.83	-1.43	-1.91	-2.04	-
Net Debt / FCF Ratio	-	-6.71	-3.60	-3.55	-2.48	-
Asset Turnover	1.84	1.74	1.89	1.83	2.31	2.97
Inventory Turnover	418.95	1587.41	1738.37	1512.48	840.00	614.88
Quick Ratio	1.40	1.72	1.82	2.42	2.03	1.06
Current Ratio	1.58	1.85	1.93	2.53	2.14	1.18
Return on Equity (ROE)	16.40%	17.27%	31.89%	37.11%	41.66%	58.58%
Return on Assets (ROA)	9.50%	10.11%	17.68%	20.78%	21.59%	15.39%
Return on Invested Capital (ROIC)	31.22%	43.29%	151.61%	438.73%	276.38%	78.49%
Return on Capital Employed (ROCE)	22.60%	22.90%	42.20%	41.20%	40.20%	39.10%
Earnings Yield	3.57%	3.99%	6.01%	3.42%	4.51%	-
FCF Yield	-	1.86%	3.50%	2.76%	6.30%	-
Payout Ratio	-	105.24%	80.07%	-	-	-
Buyback Yield / Dilution	0.31%	0.58%	0.32%	-10.25%	-9.08%	-

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