Citizen Watch 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 3, 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	437,970	217,531	241,628	216,202	157,320	118,178
Market Cap Growth	96.28%	-9.97%	11.76%	37.43%	33.12%	-1.56%
Enterprise Value	410,954	203,571	248,245	186,488	124,842	109,441
Last Close Price	1795.00	871.43	922.64	695.41	443.13	310.43
PE Ratio	18.33	9.11	10.53	9.90	7.11	-
Forward PE	19.77	11.46	12.55	12.49	10.74	-
PS Ratio	1.32	0.69	0.77	0.72	0.56	0.57
PB Ratio	1.52	0.82	0.94	0.93	0.66	0.56
P/TBV Ratio	1.61	0.87	1.00	0.99	0.70	0.59
P/FCF Ratio	-	11.64	12.96	145.59	6.26	-
P/OCF Ratio	-	6.08	6.99	13.04	4.54	15.78
PEG Ratio	-	2.02	2.02	2.02	2.02	2.02
EV/Sales Ratio	1.24	0.64	0.79	0.62	0.44	0.53
EV/EBITDA Ratio	9.89	5.96	6.68	5.35	3.73	59.80
EV/EBIT Ratio	15.23	9.90	9.99	7.87	5.61	-
EV/FCF Ratio	-	10.89	13.31	125.58	4.97	-
Debt / Equity Ratio	0.22	0.27	0.28	0.30	0.28	0.36
Debt / EBITDA Ratio	1.61	2.05	1.92	2.01	2.00	41.25
Debt / FCF Ratio	-	3.74	3.83	47.27	2.66	-
Net Debt / Equity Ratio	-0.12	-0.09	-0.04	-0.05	-0.18	-0.12
Net Debt / EBITDA Ratio	-0.89	-0.69	-0.27	-0.35	-1.32	-14.38
Net Debt / FCF Ratio	-	-1.27	-0.53	-8.28	-1.76	15.03
Asset Turnover	0.75	0.76	0.78	0.77	0.74	0.56
Inventory Turnover	1.59	1.60	1.62	1.74	1.86	1.47
Quick Ratio	2.11	1.96	1.90	1.77	2.36	2.48
Current Ratio	3.72	3.51	3.54	3.27	3.90	4.09
Return on Equity (ROE)	8.53%	9.15%	9.33%	8.92%	9.93%	-11.47%
Return on Assets (ROA)	3.58%	3.09%	3.86%	3.77%	3.66%	-1.65%
Return on Invested Capital (ROIC)	8.39%	6.81%	8.28%	8.50%	9.82%	-4.94%
Return on Capital Employed (ROCE)	6.80%	6.10%	7.30%	7.60%	6.80%	-3.20%
Earnings Yield	5.46%	10.98%	9.50%	10.10%	14.07%	-21.30%
FCF Yield	-	8.59%	7.72%	0.69%	15.97%	-1.48%
Dividend Yield	2.49%	5.16%	4.33%	4.89%	4.06%	1.61%
Payout Ratio	-	43.48%	42.73%	32.41%	16.26%	-
Buyback Yield / Dilution	-0.03%	0.58%	15.47%	6.45%	0.78%	0.46%
Total Shareholder Return	2.46%	5.74%	19.81%	11.34%	4.85%	2.07%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.