IDEA Consultants,Inc. Ratios and Metrics

Market cap in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 12, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	32,946	28,377	17,084	12,465	12,194	13,402
Market Cap Growth	101.70%	66.11%	37.05%	2.23%	-9.01%	7.27%
Enterprise Value	30,341	22,466	11,315	8,963	5,625	9,031
Last Close Price	4615.00	3975.00	2319.47	1623.69	1529.73	1637.21
PE Ratio	13.84	11.92	7.19	6.27	5.67	6.43
Forward PE	-	6.53	6.53	6.53	6.53	6.53
PS Ratio	1.34	1.15	0.70	0.55	0.53	0.65
PB Ratio	1.07	0.92	0.60	0.47	0.49	0.66
P/TBV Ratio	1.08	0.93	0.60	0.47	0.50	0.66
P/FCF Ratio	99.84	85.99	6.11	-	6.56	58.02
P/OCF Ratio	27.55	23.73	4.27	-	2.89	8.16
EV/Sales Ratio	1.23	0.91	0.47	0.40	0.24	0.44
EV/EBITDA Ratio	7.72	5.71	2.80	2.53	1.45	2.72
EV/EBIT Ratio	9.54	7.05	3.48	3.21	1.78	3.54
EV/FCF Ratio	91.94	68.08	4.04	-	3.03	39.09
Debt / Equity Ratio	0.01	0.01	0.02	0.05	0.04	0.01
Debt / EBITDA Ratio	0.08	0.08	0.13	0.40	0.24	0.04
Debt / FCF Ratio	0.97	0.97	0.19	-	0.50	0.58
Net Debt / Equity Ratio	-0.08	-0.08	-0.11	-0.03	-0.12	-0.06
Net Debt / EBITDA Ratio	-0.66	-0.66	-0.81	-0.24	-0.78	-0.35
Net Debt / FCF Ratio	-7.89	-7.89	-1.16	0.47	-1.63	-4.96
Asset Turnover	0.65	0.65	0.68	0.66	0.75	0.76
Inventory Turnover	369.73	369.73	412.39	425.75	3.89	1.88
Quick Ratio	3.89	3.89	3.05	3.13	2.67	0.66
Current Ratio	3.96	3.96	3.10	3.21	2.72	2.57
Return on Equity (ROE)	8.01%	8.01%	8.60%	7.77%	9.54%	10.75%
Return on Assets (ROA)	5.29%	5.29%	5.65%	5.10%	6.42%	5.87%
Return on Invested Capital (ROIC)	8.59%	8.33%	8.87%	7.85%	10.11%	13.85%
Return on Capital Employed (ROCE)	9.50%	9.50%	10.20%	9.30%	11.20%	10.90%
Earnings Yield	7.23%	8.39%	13.91%	15.96%	17.62%	15.54%
FCF Yield	1.00%	1.16%	16.38%	-14.74%	15.25%	1.72%
Dividend Yield	2.63%	-	4.31%	3.69%	2.94%	2.14%
Payout Ratio	29.90%	29.90%	19.49%	16.09%	11.59%	10.23%
Buyback Yield / Dilution	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Total Shareholder Return	2.63%	0.00%	4.31%	3.70%	2.94%	2.14%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.