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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 17, 2026	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Market Capitalization	192,608	207,261	150,552	167,170	121,367	122,554
Market Cap Growth	21.45%	37.67%	-9.94%	37.74%	-0.97%	-1.14%
Enterprise Value	130,757	149,148	101,683	122,541	80,166	85,096
Last Close Price	3615.00	3890.00	2724.85	2941.56	2011.53	1964.57
PE Ratio	15.63	16.65	13.61	14.21	12.20	11.89
Forward PE	15.23	17.05	13.31	15.57	11.40	10.88
PS Ratio	0.31	0.33	0.25	0.28	0.21	0.21
PB Ratio	0.98	1.06	0.82	0.94	0.71	0.75
P/TBV Ratio	1.00	1.08	0.84	0.98	0.74	0.80
P/FCF Ratio	9.87	10.63	18.08	11.77	12.07	13.43
P/OCF Ratio	7.32	7.88	7.77	6.95	7.14	8.62
PEG Ratio	-	1.30	1.30	1.30	1.30	1.30
EV/Sales Ratio	0.21	0.24	0.17	0.21	0.14	0.15
EV/EBITDA Ratio	4.64	5.30	3.85	4.59	3.39	3.49
EV/EBIT Ratio	7.41	8.47	6.39	7.29	5.41	5.47
EV/FCF Ratio	6.70	7.65	12.21	8.63	7.97	9.33
Debt / Equity Ratio	0.15	0.15	0.16	0.15	0.16	0.16
Debt / EBITDA Ratio	1.04	1.04	1.14	0.98	1.16	1.06
Debt / FCF Ratio	1.50	1.50	3.62	1.85	2.74	2.83
Net Debt / Equity Ratio	-0.31	-0.31	-0.27	-0.27	-0.26	-0.25
Net Debt / EBITDA Ratio	-2.20	-2.20	-1.89	-1.82	-1.91	-1.66
Net Debt / FCF Ratio	-3.17	-3.17	-6.00	-3.42	-4.49	-4.43
Asset Turnover	2.15	2.15	2.18	2.19	2.16	2.27
Inventory Turnover	22.89	22.89	23.97	25.06	25.72	28.29
Quick Ratio	1.34	1.34	1.27	1.22	1.25	1.13
Current Ratio	1.76	1.76	1.70	1.63	1.68	1.53
Return on Equity (ROE)	6.55%	6.55%	6.12%	6.73%	5.92%	6.41%
Return on Assets (ROA)	3.77%	3.77%	3.57%	3.88%	3.53%	3.82%
Return on Invested Capital (ROIC)	9.10%	8.98%	8.15%	8.86%	7.61%	7.98%
Return on Capital Employed (ROCE)	7.80%	7.80%	7.40%	8.10%	7.30%	8.00%
Earnings Yield	6.46%	6.00%	7.35%	7.04%	8.20%	8.41%
FCF Yield	10.13%	9.41%	5.53%	8.49%	8.29%	7.44%
Dividend Yield	2.25%	2.11%	2.72%	2.31%	2.88%	2.90%
Payout Ratio	33.39%	33.40%	35.56%	27.80%	32.76%	31.15%
Buyback Yield / Dilution	0.35%	0.35%	1.81%	1.92%	0.74%	0.01%
Total Shareholder Return	2.59%	2.45%	4.53%	4.23%	3.63%	2.91%

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.