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	Apr '26 Apr 30, 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	25,843	28,377	17,084	12,465	12,194	13,402
Market Cap Growth	47.81%	66.11%	37.05%	2.23%	-9.01%	7.27%
Enterprise Value	23,238	22,466	11,315	8,963	5,625	9,031
Last Close Price	3620.00	3975.00	2319.47	1623.69	1529.73	1637.21
PE Ratio	10.85	11.92	7.19	6.27	5.67	6.43
Forward PE	-	6.53	6.53	6.53	6.53	6.53
PS Ratio	1.05	1.15	0.70	0.55	0.53	0.65
PB Ratio	0.84	0.92	0.60	0.47	0.49	0.66
P/TBV Ratio	0.84	0.93	0.60	0.47	0.50	0.66
P/FCF Ratio	78.31	85.99	6.11	-	6.56	58.02
P/OCF Ratio	21.61	23.73	4.27	-	2.89	8.16
EV/Sales Ratio	0.94	0.91	0.47	0.40	0.24	0.44
EV/EBITDA Ratio	5.91	5.71	2.80	2.53	1.45	2.72
EV/EBIT Ratio	7.31	7.05	3.48	3.21	1.78	3.54
EV/FCF Ratio	70.42	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	9.21%	8.39%	13.91%	15.96%	17.62%	15.54%
FCF Yield	1.28%	1.16%	16.38%	-14.74%	15.25%	1.72%
Dividend Yield	3.26%	2.97%	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	3.26%	2.97%	4.31%	3.70%	2.94%	2.14%

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