ARCS Company Ratios and Metrics

Market cap in millions JPY. Fiscal year is March - February.

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 5, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022	Feb '21 Feb 28, 2021
Market Capitalization	195,806	150,552	167,170	121,367	122,554	123,971
Market Cap Growth	33.46%	-9.94%	37.74%	-0.97%	-1.14%	27.02%
Enterprise Value	137,693	101,683	122,541	80,166	85,096	89,212
Last Close Price	3675.00	2726.23	2943.05	2012.54	1965.56	1932.44
PE Ratio	15.84	13.61	14.21	12.20	11.89	9.56
Forward PE	16.11	13.31	15.57	11.40	10.88	11.77
PS Ratio	0.31	0.25	0.28	0.21	0.21	0.22
PB Ratio	1.04	0.82	0.94	0.71	0.75	0.79
P/TBV Ratio	1.06	0.84	0.98	0.74	0.80	0.85
P/FCF Ratio	11.80	18.08	11.77	12.07	13.43	5.07
P/OCF Ratio	8.16	7.77	6.95	7.14	8.62	4.27
PEG Ratio	-	1.30	1.30	1.30	1.30	1.30
EV/Sales Ratio	0.22	0.17	0.21	0.14	0.15	0.16
EV/EBITDA Ratio	4.87	3.85	4.59	3.39	3.49	3.43
EV/EBIT Ratio	7.74	6.39	7.29	5.41	5.47	5.03
EV/FCF Ratio	8.30	12.21	8.63	7.97	9.33	3.65
Debt / Equity Ratio	0.13	0.16	0.15	0.16	0.16	0.14
Debt / EBITDA Ratio	-	1.14	0.98	1.16	1.06	0.87
Debt / FCF Ratio	1.50	3.62	1.85	2.74	2.83	0.92
Net Debt / Equity Ratio	-0.31	-0.27	-0.27	-0.26	-0.25	-0.26
Net Debt / EBITDA Ratio	-2.06	-1.89	-1.82	-1.91	-1.66	-1.58
Net Debt / FCF Ratio	-3.50	-6.00	-3.42	-4.49	-4.43	-1.69
Asset Turnover	2.19	2.18	2.19	2.16	2.27	2.30
Inventory Turnover	21.70	23.97	25.06	25.72	28.29	27.97
Quick Ratio	1.24	1.27	1.22	1.25	1.13	1.08
Current Ratio	1.59	1.70	1.63	1.68	1.53	1.45
Return on Equity (ROE)	6.80%	6.12%	6.73%	5.92%	6.41%	8.59%
Return on Assets (ROA)	3.90%	3.57%	3.88%	3.53%	3.82%	4.58%
Return on Invested Capital (ROIC)	14.05%	8.15%	8.86%	7.61%	7.98%	10.03%
Return on Capital Employed (ROCE)	8.30%	7.40%	8.10%	7.30%	8.00%	9.40%
Earnings Yield	6.39%	7.35%	7.04%	8.20%	8.41%	10.46%
FCF Yield	8.47%	5.53%	8.49%	8.29%	7.44%	19.74%
Dividend Yield	2.00%	2.71%	2.31%	2.88%	2.90%	2.85%
Payout Ratio	-	35.56%	27.80%	32.76%	31.15%	21.75%
Buyback Yield / Dilution	0.75%	1.81%	1.92%	0.74%	0.01%	0.08%
Total Shareholder Return	2.75%	4.52%	4.23%	3.63%	2.91%	2.93%

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.