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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb '26 Feb 12, 2026	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Market Capitalization	65,201	78,119	71,943	90,863	83,146	74,876
Market Cap Growth	-16.59%	8.58%	-20.82%	9.28%	11.04%	33.82%
Enterprise Value	99,846	92,822	88,067	97,915	88,989	99,676
Last Close Price	1377.00	1568.83	1378.16	1658.17	1469.51	1287.04
PE Ratio	-	20.23	-	8.96	5.24	10.59
Forward PE	16.14	9.65	15.52	6.93	7.86	19.92
PS Ratio	0.34	0.40	0.43	0.47	0.44	0.42
PB Ratio	0.57	0.68	0.65	0.82	0.85	0.91
P/TBV Ratio	1.15	1.25	0.95	1.20	1.30	1.51
P/FCF Ratio	107.06	13.95	-	13.80	6.86	7.98
P/OCF Ratio	9.36	6.35	48.41	7.55	4.43	5.10
PEG Ratio	-	1.32	1.32	1.32	1.32	1.32
EV/Sales Ratio	0.52	0.48	0.53	0.51	0.47	0.55
EV/EBITDA Ratio	7.52	5.95	10.28	4.83	3.44	5.19
EV/EBIT Ratio	31.75	15.27	-	9.07	5.35	9.26
EV/FCF Ratio	163.95	16.57	-	14.87	7.34	10.62
Debt / Equity Ratio	0.64	0.63	0.50	0.52	0.51	0.52
Debt / EBITDA Ratio	5.36	4.67	6.51	2.84	1.93	2.20
Debt / FCF Ratio	120.17	12.99	-	8.74	4.12	4.51
Net Debt / Equity Ratio	0.28	0.19	0.16	0.03	0.08	0.21
Net Debt / EBITDA Ratio	2.33	1.40	2.09	0.16	0.29	0.90
Net Debt / FCF Ratio	52.20	3.89	-6.08	0.49	0.63	1.84
Asset Turnover	0.80	0.84	0.75	0.88	0.93	0.93
Inventory Turnover	4.29	4.53	4.22	5.07	5.52	6.11
Quick Ratio	1.08	1.39	1.51	1.53	1.39	0.75
Current Ratio	1.64	2.01	2.31	2.18	1.97	1.10
Return on Equity (ROE)	0.24%	3.56%	-2.71%	9.65%	17.57%	9.00%
Return on Assets (ROA)	0.91%	1.62%	-0.16%	3.07%	5.09%	3.49%
Return on Invested Capital (ROIC)	0.22%	2.96%	-0.47%	8.01%	13.18%	10.62%
Return on Capital Employed (ROCE)	2.00%	3.30%	-0.30%	6.30%	10.60%	9.30%
Earnings Yield	-0.09%	4.94%	-4.15%	11.16%	19.07%	9.44%
FCF Yield	0.93%	7.17%	-4.09%	7.25%	14.59%	12.53%
Dividend Yield	3.62%	3.19%	3.63%	3.02%	-	2.33%
Payout Ratio	-	62.77%	-	19.65%	9.43%	24.70%
Buyback Yield / Dilution	1.80%	1.43%	1.81%	0.42%	2.43%	-2.68%
Total Shareholder Return	5.42%	4.62%	5.44%	3.43%	2.43%	-0.35%

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