Japan Process Development Ratios and Metrics

Market cap in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul '26 Jul 14, 2026	May '26 May 31, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022
Market Capitalization	19,253	16,713	13,850	10,311	8,935	7,281
Market Cap Growth	43.84%	20.67%	34.32%	15.39%	22.72%	-5.23%
Enterprise Value	12,062	10,606	7,325	5,755	4,510	2,959
Last Close Price	1986.00	1724.00	1371.58	977.67	817.16	648.17
PE Ratio	16.91	14.69	9.37	14.13	13.10	13.69
PS Ratio	1.59	1.38	1.32	1.09	1.00	0.92
PB Ratio	1.66	1.44	1.25	0.99	0.89	0.75
P/TBV Ratio	1.66	1.44	1.25	0.99	0.89	0.76
P/FCF Ratio	110.65	96.05	28.79	10.63	29.30	13.10
P/OCF Ratio	100.80	87.50	27.81	9.82	28.64	12.73
EV/Sales Ratio	1.00	0.88	0.70	0.61	0.51	0.37
EV/EBITDA Ratio	7.82	6.87	6.17	5.65	4.72	3.60
EV/EBIT Ratio	7.99	7.03	6.40	6.02	4.97	3.82
EV/FCF Ratio	69.32	60.96	15.23	5.93	14.79	5.32
Net Debt / Equity Ratio	-0.62	-0.62	-0.61	-0.51	-0.49	-0.52
Net Debt / EBITDA Ratio	-4.66	-4.66	-5.74	-5.28	-5.13	-6.15
Net Debt / FCF Ratio	-41.33	-41.33	-14.16	-5.55	-16.09	-9.09
Asset Turnover	0.83	0.83	0.77	0.75	0.74	0.68
Inventory Turnover	102.83	102.83	119.53	93.38	78.25	49.87
Quick Ratio	4.27	4.27	3.39	3.92	3.93	4.01
Current Ratio	4.41	4.41	3.55	4.05	4.14	4.27
Return on Equity (ROE)	10.02%	10.02%	13.72%	7.11%	6.91%	5.50%
Return on Assets (ROA)	6.49%	6.49%	5.25%	4.76%	4.72%	4.12%
Return on Invested Capital (ROIC)	23.32%	25.91%	17.47%	13.54%	13.68%	10.78%
Return on Capital Employed (ROCE)	12.90%	12.90%	10.30%	9.10%	9.00%	8.00%
Earnings Yield	5.91%	6.81%	10.67%	7.08%	7.63%	7.31%
FCF Yield	0.90%	1.04%	3.47%	9.41%	3.41%	7.64%
Dividend Yield	4.30%	-	3.94%	3.89%	4.28%	4.32%
Payout Ratio	58.44%	58.44%	30.04%	47.53%	50.88%	50.38%
Buyback Yield / Dilution	-0.13%	-0.13%	-0.09%	-0.14%	-0.79%	0.95%
Total Shareholder Return	4.19%	-0.13%	3.85%	3.75%	3.49%	5.27%