Delivery Consulting Ratios and Metrics

Market cap in millions JPY. Fiscal year is August - July.

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 23, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Market Capitalization	2,264	2,539	2,726	2,200	4,140	5,137
Market Cap Growth	28.19%	-6.84%	23.91%	-46.86%	-19.41%	-
Enterprise Value	1,289	1,800	1,967	1,514	3,406	4,801
Last Close Price	468.00	529.00	570.00	470.00	887.00	1133.00
PE Ratio	17.65	72.55	17.59	78.57	17.18	27.92
PS Ratio	0.78	0.93	1.01	1.00	1.94	2.87
PB Ratio	1.86	2.28	2.56	2.36	4.58	9.17
P/TBV Ratio	1.87	2.31	2.59	2.36	4.58	9.19
P/FCF Ratio	11.61	-	11.31	-	19.26	16.79
P/OCF Ratio	10.29	-	10.61	-	18.00	16.47
EV/Sales Ratio	0.44	0.66	0.73	0.69	1.60	2.68
EV/EBITDA Ratio	5.78	25.00	8.44	22.26	9.41	16.61
EV/EBIT Ratio	6.35	34.62	9.28	29.11	9.68	17.27
EV/FCF Ratio	6.61	-	8.16	-	15.84	15.69
Debt / Equity Ratio	0.02	0.03	0.05	0.09	0.14	0.35
Debt / EBITDA Ratio	0.09	0.40	0.22	1.16	0.35	0.67
Debt / FCF Ratio	0.10	-	0.21	-	0.59	0.63
Net Debt / Equity Ratio	-0.80	-0.75	-0.85	-0.76	-0.97	-1.15
Net Debt / EBITDA Ratio	-4.37	-11.54	-3.89	-10.40	-2.43	-2.22
Net Debt / FCF Ratio	-5.00	11.23	-3.76	3.95	-4.09	-2.10
Asset Turnover	1.91	1.84	1.93	1.62	1.70	2.01
Inventory Turnover	440.00	481.43	373.20	267.17	221.08	96.39
Quick Ratio	3.10	3.53	3.22	3.19	3.01	2.38
Current Ratio	3.37	3.82	3.49	3.63	3.13	2.47
Return on Equity (ROE)	12.96%	3.21%	15.51%	3.05%	32.95%	50.34%
Return on Assets (ROA)	8.33%	2.19%	9.45%	2.41%	17.53%	19.52%
Return on Invested Capital (ROIC)	57.69%	13.76%	81.46%	23.77%	-	-
Return on Capital Employed (ROCE)	16.30%	4.60%	19.00%	5.20%	35.80%	39.80%
Earnings Yield	6.54%	1.38%	5.69%	1.27%	5.82%	3.58%
FCF Yield	8.61%	-2.91%	8.84%	-8.14%	5.19%	5.96%
Buyback Yield / Dilution	-10.01%	0.98%	-0.17%	1.14%	1.01%	-49.84%

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