Step Co.,Ltd. Ratios and Metrics

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 23, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Market Capitalization	36,204	39,272	30,840	28,287	29,344	31,823
Market Cap Growth	-0.44%	27.34%	9.02%	-3.60%	-7.79%	20.95%
Enterprise Value	28,156	30,765	21,999	19,329	21,808	26,120
Last Close Price	2336.00	2459.19	1834.31	1582.33	1558.33	1646.54
PE Ratio	13.60	14.60	12.29	11.76	11.45	12.88
PS Ratio	2.28	2.48	2.04	1.96	2.15	2.44
PB Ratio	1.31	1.43	1.18	1.09	1.18	1.39
P/TBV Ratio	1.32	1.44	1.18	1.09	1.19	1.39
P/FCF Ratio	-	12.63	9.84	11.67	10.84	9.33
P/OCF Ratio	-	11.61	9.12	9.93	9.59	8.55
EV/Sales Ratio	1.77	1.94	1.46	1.34	1.60	2.00
EV/EBITDA Ratio	6.73	7.32	5.56	5.35	5.36	6.67
EV/EBIT Ratio	7.67	8.35	6.41	6.24	6.10	7.62
EV/FCF Ratio	-	9.90	7.02	7.97	8.06	7.66
Debt / Equity Ratio	0.00	0.01	0.01	0.01	0.02	0.07
Debt / EBITDA Ratio	0.03	0.03	0.07	0.09	0.10	0.40
Debt / FCF Ratio	-	0.05	0.09	0.13	0.15	0.46
Net Debt / Equity Ratio	-0.29	-0.28	-0.36	-0.36	-0.36	-0.31
Net Debt / EBITDA Ratio	-1.92	-1.83	-2.37	-2.60	-2.20	-1.80
Net Debt / FCF Ratio	-	-2.48	-2.99	-3.88	-3.30	-2.07
Asset Turnover	0.52	0.53	0.52	0.51	0.50	0.49
Inventory Turnover	198.04	299.77	287.76	285.86	320.42	359.96
Quick Ratio	3.16	3.35	4.11	4.87	4.62	2.53
Current Ratio	3.52	3.62	4.32	5.05	4.76	2.61
Return on Equity (ROE)	9.97%	10.03%	9.62%	9.48%	10.75%	11.25%
Return on Assets (ROA)	7.57%	7.70%	7.41%	6.89%	8.22%	8.11%
Return on Invested Capital (ROIC)	13.02%	14.01%	14.50%	14.13%	15.52%	14.55%
Return on Capital Employed (ROCE)	12.90%	13.10%	12.80%	11.60%	14.00%	14.70%
Earnings Yield	7.47%	6.85%	8.13%	8.50%	8.73%	7.76%
FCF Yield	-	7.92%	10.17%	8.57%	9.22%	10.72%
Dividend Yield	3.68%	3.46%	4.20%	4.55%	2.95%	2.73%
Payout Ratio	-	47.13%	55.04%	32.42%	30.86%	26.73%
Buyback Yield / Dilution	1.67%	2.07%	2.33%	-0.00%	-0.01%	0.00%
Total Shareholder Return	5.35%	5.53%	6.53%	4.55%	2.94%	2.74%

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