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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 26, 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	516,780	406,251	217,531	241,628	216,202	157,320
Market Cap Growth	155.31%	86.76%	-9.97%	11.76%	37.43%	33.12%
Enterprise Value	488,584	379,235	203,571	248,245	186,488	124,842
Last Close Price	2118.00	1665.00	859.91	910.44	686.22	437.27
PE Ratio	16.61	13.06	9.11	10.53	9.90	7.11
Forward PE	20.28	17.40	11.46	12.55	12.49	10.74
PS Ratio	1.49	1.17	0.69	0.77	0.72	0.56
PB Ratio	1.71	1.35	0.82	0.94	0.93	0.66
P/TBV Ratio	1.81	1.42	0.87	1.00	0.99	0.70
P/FCF Ratio	29.36	23.08	11.64	12.96	145.59	6.26
P/OCF Ratio	13.31	10.46	6.08	6.99	13.04	4.54
PEG Ratio	-	2.02	2.02	2.02	2.02	2.02
EV/Sales Ratio	1.41	1.09	0.64	0.79	0.62	0.44
EV/EBITDA Ratio	10.52	8.49	5.96	6.68	5.35	3.73
EV/EBIT Ratio	15.24	12.54	9.90	9.99	7.87	5.61
EV/FCF Ratio	27.75	21.54	10.89	13.31	125.58	4.97
Debt / Equity Ratio	0.23	0.23	0.27	0.28	0.30	0.28
Debt / EBITDA Ratio	1.53	1.53	2.08	1.94	2.01	2.00
Debt / FCF Ratio	3.89	3.89	3.81	3.86	47.27	2.66
Net Debt / Equity Ratio	-0.12	-0.12	-0.09	-0.04	-0.05	-0.18
Net Debt / EBITDA Ratio	-0.83	-0.83	-0.66	-0.25	-0.35	-1.32
Net Debt / FCF Ratio	-2.11	-2.11	-1.21	-0.50	-8.28	-1.76
Asset Turnover	0.79	0.79	0.76	0.78	0.77	0.74
Inventory Turnover	1.69	1.69	1.60	1.62	1.74	1.86
Quick Ratio	1.99	1.99	1.96	1.90	1.77	2.36
Current Ratio	3.52	3.52	3.51	3.54	3.27	3.90
Return on Equity (ROE)	11.02%	11.02%	9.15%	9.33%	8.92%	9.93%
Return on Assets (ROA)	4.28%	4.28%	3.09%	3.86%	3.77%	3.66%
Return on Invested Capital (ROIC)	10.10%	10.31%	6.78%	8.27%	8.50%	9.82%
Return on Capital Employed (ROCE)	7.90%	7.90%	6.10%	7.30%	7.60%	6.80%
Earnings Yield	6.02%	7.66%	10.98%	9.50%	10.10%	14.07%
FCF Yield	3.41%	4.33%	8.59%	7.72%	0.69%	15.97%
Dividend Yield	2.17%	-	5.23%	4.39%	4.96%	4.12%
Payout Ratio	36.13%	36.13%	43.48%	42.73%	32.41%	16.26%
Buyback Yield / Dilution	-0.04%	-0.04%	0.58%	15.47%	6.45%	0.78%
Total Shareholder Return	2.13%	-0.04%	5.81%	19.87%	11.40%	4.90%

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