Valuence Holdings Ratios and Metrics

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 30, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Market Capitalization	30,682	13,084	13,938	31,797	27,261	39,773
Market Cap Growth	230.03%	-6.13%	-56.17%	16.64%	-31.46%	88.68%
Enterprise Value	46,140	22,860	23,155	39,594	32,750	41,856
Last Close Price	2329.00	995.00	1059.15	2434.06	2074.89	2911.69
PE Ratio	11.62	19.21	-	30.28	28.13	54.86
Forward PE	9.61	14.67	-	20.07	22.90	33.60
PS Ratio	0.32	0.15	0.17	0.42	0.43	0.76
PB Ratio	3.16	1.71	2.03	3.60	3.47	5.47
P/TBV Ratio	3.89	2.22	2.76	4.72	3.89	5.82
P/FCF Ratio	-	-	-	993.67	-	28.99
P/OCF Ratio	-	-	61.67	23.14	-	19.82
EV/Sales Ratio	0.48	0.27	0.28	0.52	0.52	0.80
EV/EBITDA Ratio	7.99	7.90	30.55	12.41	12.58	21.56
EV/EBIT Ratio	10.81	15.72	-	18.13	17.35	35.81
EV/FCF Ratio	-11.82	-	-	1237.32	-	30.51
Debt / Equity Ratio	2.41	2.41	2.40	1.73	1.59	1.22
Debt / EBITDA Ratio	4.02	6.39	21.72	4.78	4.81	4.56
Debt / FCF Ratio	-	-	-	476.81	-	6.45
Net Debt / Equity Ratio	1.59	1.72	1.39	0.78	0.60	0.08
Net Debt / EBITDA Ratio	2.66	4.56	12.60	2.17	1.81	0.30
Net Debt / FCF Ratio	-3.96	-4.84	-14.43	216.31	-1.89	0.42
Asset Turnover	2.83	2.95	3.00	2.99	3.02	3.08
Inventory Turnover	6.34	7.24	8.38	8.03	9.18	9.74
Quick Ratio	0.54	0.60	0.86	0.70	0.66	0.82
Current Ratio	1.26	1.55	1.72	1.30	1.17	1.30
Return on Equity (ROE)	31.13%	9.38%	-21.79%	12.58%	12.82%	10.35%
Return on Assets (ROA)	7.95%	3.16%	-1.14%	5.36%	5.62%	4.29%
Return on Invested Capital (ROIC)	12.01%	4.75%	-3.08%	8.47%	10.66%	13.71%
Return on Capital Employed (ROCE)	25.90%	8.10%	-3.00%	17.00%	21.10%	13.90%
Earnings Yield	8.64%	5.21%	-12.26%	3.30%	3.55%	1.82%
FCF Yield	-12.72%	-20.83%	-4.75%	0.10%	-9.12%	3.45%
Dividend Yield	0.64%	1.00%	-	1.23%	1.21%	0.86%
Payout Ratio	4.94%	-	-	30.48%	33.95%	45.24%
Buyback Yield / Dilution	-1.33%	-1.28%	-0.14%	1.43%	0.91%	0.22%
Total Shareholder Return	-0.69%	-0.27%	-0.14%	2.67%	2.12%	1.08%

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