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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 22, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	69,044	77,236	70,618	79,936	71,341	66,753
Market Cap Growth	-5.85%	9.37%	-11.66%	12.05%	6.87%	-8.63%
Enterprise Value	69,659	77,839	70,714	80,030	71,113	67,507
Last Close Price	1399.00	1565.00	1431.00	1614.87	1437.06	1344.64
PE Ratio	-	-	68.90	57.26	-	90.70
Forward PE	-	100.29	100.29	100.29	100.29	100.29
PS Ratio	0.94	1.06	0.97	1.11	1.01	0.99
PB Ratio	6.74	7.54	6.49	7.91	8.20	5.69
P/TBV Ratio	6.80	7.64	6.57	8.08	8.44	5.86
P/FCF Ratio	103.67	115.97	32.51	71.37	52.92	39.22
P/OCF Ratio	27.32	30.56	18.42	22.49	28.29	25.90
EV/Sales Ratio	0.95	1.06	0.97	1.11	1.01	1.00
EV/EBITDA Ratio	25.64	27.21	19.08	20.51	70.55	-
EV/EBIT Ratio	179.07	146.04	49.28	47.24	-	-
EV/FCF Ratio	104.59	116.88	32.56	71.46	52.76	39.66
Debt / Equity Ratio	0.65	0.65	0.67	0.74	0.77	0.75
Debt / EBITDA Ratio	2.31	2.31	1.96	1.91	6.68	-
Debt / FCF Ratio	9.93	9.93	3.34	6.66	5.00	5.17
Net Debt / Equity Ratio	0.06	0.06	-0.06	-0.05	-0.09	-0.05
Net Debt / EBITDA Ratio	0.20	0.20	-0.19	-0.12	-0.78	4.66
Net Debt / FCF Ratio	0.87	0.87	-0.32	-0.43	-0.58	-0.36
Asset Turnover	2.44	2.44	2.39	2.44	2.33	2.11
Inventory Turnover	41.27	41.27	42.83	44.41	46.50	51.27
Quick Ratio	0.84	0.84	0.99	1.03	1.00	1.31
Current Ratio	1.05	1.05	1.15	1.18	1.15	1.55
Return on Equity (ROE)	-3.81%	-3.81%	9.51%	14.88%	-29.98%	6.98%
Return on Assets (ROA)	1.11%	1.11%	2.93%	3.58%	-2.28%	-4.15%
Return on Invested Capital (ROIC)	4.76%	5.07%	12.45%	17.12%	-11.59%	-17.30%
Return on Capital Employed (ROCE)	3.00%	3.00%	7.40%	8.90%	-6.10%	-9.50%
Earnings Yield	-0.57%	-0.51%	1.46%	1.75%	-4.26%	1.10%
FCF Yield	0.96%	0.86%	3.08%	1.40%	1.89%	2.55%
Dividend Yield	-	-	0.35%	0.31%	-	-
Payout Ratio	-	-	23.74%	-	-	-
Buyback Yield / Dilution	-0.01%	-0.01%	-0.01%	-0.00%	-0.01%	-0.01%
Total Shareholder Return	-0.01%	-0.01%	0.34%	0.31%	-0.01%	-0.01%

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