Belluna Co., Ltd. (TYO:9997)

Accolade Ratios and Metrics

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

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 4, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Market Capitalization	91,416	91,031	59,953	67,877	70,194	125,481
Market Cap Growth	15.19%	51.84%	-11.67%	-3.30%	-44.06%	169.90%
Enterprise Value	197,306	188,979	149,864	138,456	121,010	169,311
Last Close Price	950.00	946.00	598.37	656.82	659.79	1151.12
PE Ratio	10.71	10.35	10.27	9.15	6.88	11.37
Forward PE	-	7.63	7.63	6.75	7.53	10.99
PS Ratio	0.43	0.43	0.29	0.32	0.32	0.61
PB Ratio	0.65	0.64	0.44	0.54	0.59	1.11
P/TBV Ratio	0.71	0.70	0.48	0.59	0.65	1.23
P/FCF Ratio	-	-	-	-	-	9.69
P/OCF Ratio	-	9.40	4.70	8.24	9.81	6.04
EV/Sales Ratio	0.94	0.90	0.72	0.65	0.55	0.82
EV/EBITDA Ratio	10.44	10.39	9.55	8.79	6.66	8.59
EV/EBIT Ratio	15.82	15.93	15.35	12.37	8.76	10.78
EV/FCF Ratio	-	-	-	-	-	13.08
Debt / Equity Ratio	0.98	0.92	0.88	0.88	0.71	0.65
Debt / EBITDA Ratio	7.28	7.16	7.61	7.07	4.64	3.72
Debt / FCF Ratio	-	-	-	-	-	5.67
Asset Turnover	0.68	0.69	0.71	0.79	0.89	0.89
Inventory Turnover	2.12	2.27	2.20	2.25	2.43	2.41
Quick Ratio	1.40	1.30	1.32	1.10	1.02	1.21
Current Ratio	2.36	2.13	2.19	1.90	1.82	2.08
Return on Equity (ROE)	6.18%	6.36%	4.35%	6.08%	8.84%	10.21%
Return on Assets (ROA)	2.52%	2.42%	2.08%	2.59%	3.49%	4.24%
Return on Capital (ROIC)	2.94%	2.81%	2.47%	3.17%	4.43%	5.34%
Return on Capital Employed (ROCE)	4.80%	4.70%	4.00%	5.10%	7.30%	8.50%
Earnings Yield	9.34%	9.66%	9.74%	10.93%	14.54%	8.79%
FCF Yield	-	-5.87%	-4.81%	-29.37%	-12.32%	10.32%
Dividend Yield	3.15%	3.07%	3.43%	3.04%	2.88%	1.43%
Payout Ratio	-	27.12%	33.53%	25.41%	17.05%	14.01%
Buyback Yield / Dilution	0.42%	0.30%	-0.01%	-0.01%	-0.01%	0.04%
Total Shareholder Return	3.57%	3.36%	3.42%	3.04%	2.87%	1.47%

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