SPK Corporation 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 27, 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	25,060	25,464	20,957	20,777	17,383	13,406
Market Cap Growth	20.33%	21.50%	0.87%	19.53%	29.66%	3.33%
Enterprise Value	23,947	24,409	21,335	18,853	14,316	10,058
Last Close Price	1241.00	1261.00	1008.52	976.30	796.80	597.48
PE Ratio	4.65	9.46	8.39	8.69	8.44	8.25
PS Ratio	0.33	0.34	0.31	0.33	0.32	0.28
PB Ratio	0.85	0.87	0.77	0.85	0.78	0.66
P/TBV Ratio	0.92	0.94	0.85	0.88	0.81	0.69
P/FCF Ratio	10.76	10.94	42.34	25.94	53.00	88.20
P/OCF Ratio	9.80	9.96	17.58	11.32	20.74	25.01
EV/Sales Ratio	0.32	0.32	0.31	0.30	0.26	0.21
EV/EBITDA Ratio	5.30	5.40	5.28	5.06	4.53	4.28
EV/EBIT Ratio	6.67	6.80	6.44	6.00	5.26	4.94
EV/FCF Ratio	10.29	10.49	43.10	23.54	43.65	66.17
Debt / Equity Ratio	0.28	0.28	0.28	0.18	0.15	0.11
Debt / EBITDA Ratio	1.84	1.84	1.88	1.16	1.06	0.97
Debt / FCF Ratio	3.58	3.58	15.33	5.41	10.23	15.05
Net Debt / Equity Ratio	-0.04	-0.04	-0.01	-0.11	-0.15	-0.19
Net Debt / EBITDA Ratio	-0.28	-0.28	-0.07	-0.71	-1.03	-1.64
Net Debt / FCF Ratio	-0.55	-0.55	-0.57	-3.29	-9.93	-25.38
Asset Turnover	1.64	1.64	1.66	1.73	1.70	1.65
Inventory Turnover	5.12	5.12	5.28	5.57	5.98	6.79
Quick Ratio	1.58	1.58	1.93	1.84	1.90	2.15
Current Ratio	2.50	2.50	2.99	2.85	2.84	3.04
Return on Equity (ROE)	9.60%	9.60%	9.70%	10.25%	9.71%	8.31%
Return on Assets (ROA)	4.88%	4.88%	5.00%	5.39%	5.28%	4.39%
Return on Invested Capital (ROIC)	8.87%	9.08%	9.33%	11.04%	10.70%	9.29%
Return on Capital Employed (ROCE)	10.90%	10.90%	10.10%	11.30%	11.10%	9.20%
Earnings Yield	10.74%	10.57%	11.92%	11.51%	11.85%	12.12%
FCF Yield	9.29%	9.14%	2.36%	3.85%	1.89%	1.13%
Dividend Yield	3.32%	-	2.97%	2.56%	2.76%	3.35%
Payout Ratio	24.37%	24.37%	22.15%	19.69%	20.45%	24.06%
Buyback Yield / Dilution	49.89%	49.89%	-0.30%	-	-	-
Total Shareholder Return	53.21%	49.89%	2.68%	2.56%	2.76%	3.35%

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