Nissha Ratios and Metrics

Market cap in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 5, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	61,224	59,188	78,119	71,943	90,863	83,146
Market Cap Growth	-20.27%	-24.23%	8.58%	-20.82%	9.28%	11.04%
Enterprise Value	98,363	93,833	92,822	88,067	97,915	88,989
Last Close Price	1293.00	1250.00	1568.83	1378.16	1658.17	1469.51
PE Ratio	61.25	59.13	20.23	-	8.96	5.24
Forward PE	17.15	14.20	9.65	15.52	6.93	7.86
PS Ratio	0.31	0.30	0.40	0.43	0.47	0.44
PB Ratio	0.52	0.50	0.68	0.65	0.82	0.85
P/TBV Ratio	1.04	1.00	1.25	0.95	1.20	1.30
P/FCF Ratio	15.18	14.68	13.95	-	13.80	6.86
P/OCF Ratio	5.92	5.73	6.35	48.41	7.55	4.43
PEG Ratio	-	1.32	1.32	1.32	1.32	1.32
EV/Sales Ratio	0.50	0.48	0.48	0.53	0.51	0.47
EV/EBITDA Ratio	6.83	6.36	5.95	10.28	4.83	3.44
EV/EBIT Ratio	24.34	21.33	15.27	-	9.07	5.35
EV/FCF Ratio	24.40	23.27	16.57	-	14.87	7.34
Debt / Equity Ratio	0.63	0.63	0.63	0.50	0.52	0.51
Debt / EBITDA Ratio	5.00	5.00	4.67	6.51	2.84	1.93
Debt / FCF Ratio	18.30	18.30	12.99	-	8.74	4.12
Net Debt / Equity Ratio	0.29	0.29	0.19	0.16	0.03	0.08
Net Debt / EBITDA Ratio	2.34	2.34	1.40	2.09	0.16	0.29
Net Debt / FCF Ratio	8.58	8.58	3.89	-6.08	0.49	0.63
Asset Turnover	0.78	0.78	0.84	0.75	0.88	0.93
Inventory Turnover	4.47	4.47	4.53	4.22	5.07	5.52
Quick Ratio	0.97	0.97	1.39	1.51	1.53	1.39
Current Ratio	1.43	1.43	2.01	2.31	2.18	1.97
Return on Equity (ROE)	1.18%	1.18%	3.56%	-2.71%	9.65%	17.57%
Return on Assets (ROA)	1.10%	1.10%	1.62%	-0.16%	3.07%	5.09%
Return on Invested Capital (ROIC)	1.15%	1.18%	2.96%	-0.47%	8.01%	13.18%
Return on Capital Employed (ROCE)	2.60%	2.60%	3.30%	-0.30%	6.30%	10.60%
Earnings Yield	1.63%	1.69%	4.94%	-4.15%	11.16%	19.07%
FCF Yield	6.59%	6.81%	7.17%	-4.09%	7.25%	14.59%
Dividend Yield	4.02%	-	3.19%	3.63%	3.02%	-
Payout Ratio	237.36%	237.36%	62.77%	-	19.65%	9.43%
Buyback Yield / Dilution	1.61%	1.61%	1.43%	1.81%	0.42%	2.43%
Total Shareholder Return	5.63%	1.61%	4.62%	5.44%	3.43%	2.43%

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