Japan M&A Solution Ratios and Metrics

Market cap in millions JPY. Fiscal year is November - October.

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 6, 2026	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021
Market Capitalization	1,489	1,527	1,494	2,879	-	-
Market Cap Growth	-24.00%	2.18%	-48.09%	-	-	-
Enterprise Value	885	995	893	2,542	-	-
Last Close Price	980.00	1005.00	994.00	2089.00	-	-
PE Ratio	-	-	-	23.03	-	-
PS Ratio	2.28	2.34	2.48	3.83	-	-
PB Ratio	2.55	2.62	2.13	4.82	-	-
P/TBV Ratio	2.55	2.62	2.13	4.82	-	-
P/FCF Ratio	297.78	305.38	-	14.54	-	-
P/OCF Ratio	212.70	218.13	-	14.39	-	-
EV/Sales Ratio	1.35	1.52	1.48	3.38	-	-
EV/EBITDA Ratio	-	-	-	14.28	-	-
EV/EBIT Ratio	-	-	-	14.44	-	-
EV/FCF Ratio	176.98	198.98	-	12.84	-	-
Net Debt / Equity Ratio	-1.04	-1.04	-0.92	-1.10	-0.88	-1.16
Net Debt / EBITDA Ratio	11.19	11.19	49.92	-3.68	-	-
Net Debt / FCF Ratio	-120.80	-120.80	5.45	-3.31	-	-
Asset Turnover	0.91	0.91	0.79	1.41	1.44	-
Quick Ratio	7.28	7.28	10.06	4.32	3.40	3.14
Current Ratio	7.40	7.40	10.27	4.36	3.49	3.18
Return on Equity (ROE)	-13.23%	-13.23%	-1.69%	29.48%	18.78%	-
Return on Assets (ROA)	-4.87%	-4.87%	-1.23%	20.60%	12.90%	-
Return on Invested Capital (ROIC)	-189.83%	-350.00%	-	-	-	-
Return on Capital Employed (ROCE)	-9.60%	-9.60%	-2.10%	29.40%	24.70%	18.80%
Earnings Yield	-5.71%	-5.57%	-0.74%	4.34%	-	-
FCF Yield	0.34%	0.33%	-7.96%	6.88%	-	-
Buyback Yield / Dilution	-1.37%	-1.37%	-14.28%	-8.25%	-0.89%	-

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