Kappa Create Ratios and Metrics

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 4, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Market Capitalization	77,779	70,618	79,936	71,341	66,753	73,061
Market Cap Growth	11.39%	-11.66%	12.05%	6.87%	-8.63%	11.02%
Enterprise Value	78,382	70,714	80,030	71,113	67,507	74,416
Last Close Price	1576.00	1431.00	1614.87	1437.06	1344.64	1471.85
PE Ratio	113.87	68.90	57.26	-	90.70	-
Forward PE	-	100.29	100.29	100.29	100.29	100.29
PS Ratio	1.06	0.97	1.11	1.01	0.99	1.13
PB Ratio	7.07	6.49	7.91	8.20	5.69	6.66
P/TBV Ratio	7.14	6.57	8.08	8.44	5.86	6.85
P/FCF Ratio	-	32.51	71.37	52.92	39.22	-
P/OCF Ratio	-	18.42	22.49	28.29	25.90	-
EV/Sales Ratio	1.07	0.97	1.11	1.01	1.00	1.15
EV/EBITDA Ratio	-	19.08	20.51	70.55	-	207.29
EV/EBIT Ratio	80.31	49.28	47.24	-	-	-
EV/FCF Ratio	-	32.56	71.46	52.76	39.66	-
Debt / Equity Ratio	0.73	0.67	0.74	0.77	0.75	0.82
Debt / EBITDA Ratio	-	1.96	1.91	6.68	-	25.09
Debt / FCF Ratio	-	3.34	6.66	5.00	5.17	-
Net Debt / Equity Ratio	0.05	-0.06	-0.05	-0.09	-0.05	0.10
Net Debt / EBITDA Ratio	-	-0.19	-0.12	-0.78	4.66	3.01
Net Debt / FCF Ratio	-	-0.32	-0.43	-0.58	-0.36	-0.99
Asset Turnover	2.26	2.39	2.44	2.33	2.11	2.13
Inventory Turnover	28.28	42.83	44.41	46.50	51.27	49.71
Quick Ratio	0.91	0.99	1.03	1.00	1.31	0.78
Current Ratio	1.10	1.15	1.18	1.15	1.55	0.95
Return on Equity (ROE)	6.04%	9.51%	14.88%	-29.98%	6.98%	-9.69%
Return on Assets (ROA)	2.17%	2.93%	3.58%	-2.28%	-4.15%	-3.23%
Return on Invested Capital (ROIC)	6.31%	12.45%	17.12%	-11.59%	-17.30%	-13.64%
Return on Capital Employed (ROCE)	5.00%	7.40%	8.90%	-6.10%	-9.50%	-9.00%
Earnings Yield	0.88%	1.46%	1.75%	-4.26%	1.10%	-1.57%
FCF Yield	-	3.08%	1.40%	1.89%	2.55%	-1.49%
Dividend Yield	0.32%	0.35%	0.31%	-	-	-
Payout Ratio	-	23.74%	-	-	-	-
Buyback Yield / Dilution	-0.00%	-0.01%	-0.00%	-0.01%	-0.01%	-0.40%
Total Shareholder Return	0.31%	0.34%	0.31%	-0.01%	-0.01%	-0.40%

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