First-corporation Ratios and Metrics

Market cap in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 9, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023
Market Capitalization	12,650	10,621	9,103	9,397
Market Cap Growth	22.13%	16.67%	-3.13%	-
Enterprise Value	25,833	19,075	10,570	-
Last Close Price	1055.00	889.00	728.45	729.83
PE Ratio	10.01	6.36	9.64	6.89
PS Ratio	0.41	0.25	0.32	0.37
PB Ratio	1.28	1.09	1.08	1.19
P/TBV Ratio	1.28	1.09	1.08	1.19
P/FCF Ratio	-	5.17	-	-
P/OCF Ratio	-	5.07	-	-
EV/Sales Ratio	0.83	0.44	0.37	-
EV/EBITDA Ratio	12.90	7.36	7.18	-
EV/EBIT Ratio	12.98	7.39	7.27	-
EV/FCF Ratio	-3.66	9.29	-	-
Debt / Equity Ratio	1.69	0.48	0.60	0.50
Debt / EBITDA Ratio	8.33	1.82	3.46	1.97
Debt / FCF Ratio	-	2.30	-	-
Net Debt / Equity Ratio	1.34	-0.07	0.12	-0.14
Net Debt / EBITDA Ratio	6.58	-0.26	0.66	-0.56
Net Debt / FCF Ratio	-1.87	-0.33	-0.61	2.93
Asset Turnover	1.02	1.78	1.26	-
Inventory Turnover	1.93	3.52	2.53	-
Quick Ratio	0.97	1.09	0.87	1.10
Current Ratio	2.00	2.09	1.79	2.03
Return on Equity (ROE)	13.27%	18.31%	11.52%	-
Return on Assets (ROA)	4.06%	6.64%	4.02%	-
Return on Invested Capital (ROIC)	7.56%	18.90%	12.28%	20.12%
Return on Capital Employed (ROCE)	11.50%	19.40%	13.40%	17.70%
Earnings Yield	9.96%	15.71%	10.37%	14.52%
FCF Yield	-55.72%	19.34%	-17.55%	-4.08%
Dividend Yield	4.12%	4.72%	4.26%	4.80%
Payout Ratio	42.22%	22.47%	45.23%	28.37%
Buyback Yield / Dilution	-0.06%	-0.07%	-0.43%	-
Total Shareholder Return	4.06%	4.65%	3.83%	4.80%

Source: S&P Capital IQ. Standard template. Financial Sources.