L is B corp. Ratios and Metrics

Market cap in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2022	FY 2021
Period Ending	Mar '26 Mar 9, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	4,279	5,130	3,346	-	-
Market Cap Growth	13.76%	53.29%	-	-	-
Enterprise Value	3,739	3,960	1,916	-	-
Last Close Price	835.00	1001.00	653.00	-	-
PE Ratio	31.01	37.17	257.42	-	-
PS Ratio	2.01	2.41	2.10	-	-
PB Ratio	2.32	2.78	1.96	-	-
P/TBV Ratio	3.26	3.91	2.08	-	-
P/FCF Ratio	25.02	30.00	-	-	-
P/OCF Ratio	24.04	28.82	123.94	-	-
EV/Sales Ratio	1.75	1.86	1.20	-	-
EV/EBITDA Ratio	17.15	18.17	26.24	-	-
EV/EBIT Ratio	22.13	23.43	39.91	-	-
EV/FCF Ratio	21.87	23.16	-	-	-
Debt / Equity Ratio	0.67	0.67	0.44	0.92	0.36
Debt / EBITDA Ratio	5.68	5.68	10.38	-	-
Debt / FCF Ratio	7.25	7.25	-	-	-
Net Debt / Equity Ratio	-0.29	-0.29	-0.69	-0.92	-0.83
Net Debt / EBITDA Ratio	-2.48	-2.48	-16.12	2.07	2.44
Net Debt / FCF Ratio	-3.16	-3.16	147.13	3.38	1.57
Asset Turnover	0.70	0.70	-	0.75	-
Inventory Turnover	264.00	264.00	-	659.85	-
Quick Ratio	4.41	4.41	4.05	6.41	13.35
Current Ratio	4.53	4.53	4.11	6.47	13.57
Return on Equity (ROE)	7.76%	7.76%	-	-42.29%	-
Return on Assets (ROA)	3.44%	3.44%	-	-12.72%	-
Return on Invested Capital (ROIC)	16.61%	17.37%	12.03%	-270.77%	-207.58%
Return on Capital Employed (ROCE)	5.80%	5.80%	2.20%	-24.30%	-25.60%
Earnings Yield	3.22%	2.69%	0.39%	-	-
FCF Yield	4.00%	3.33%	-0.24%	-	-
Buyback Yield / Dilution	-4.87%	-4.87%	-17.60%	-6.57%	-

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