Will Smart Co.,LTD. 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 2024	FY 2023	FY 2022	2021 - 2017
Period Ending	Mar '26 Mar 10, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	2021 - 2017
Market Capitalization	1,095	1,302	1,103	-	-	-	Upgrade
Market Cap Growth	-24.27%	18.05%	-	-	-	-	Upgrade
Enterprise Value	1,325	1,456	1,144	-	-	-	Upgrade
Last Close Price	747.00	888.00	755.00	-	-	-	Upgrade
Forward PE	-	11.69	11.69	-	-	-	Upgrade
PS Ratio	1.36	1.62	1.18	-	-	-	Upgrade
PB Ratio	365.12	434.04	2.70	-	-	-	Upgrade
P/TBV Ratio	365.12	434.04	3.79	-	-	-	Upgrade
EV/Sales Ratio	1.65	1.81	1.22	-	-	-	Upgrade
Debt / Equity Ratio	111.33	111.33	0.38	1.00	0.46	0.23	Upgrade
Debt / EBITDA Ratio	-	-	-	5.13	-	-	Upgrade
Debt / FCF Ratio	-	-	-	-	1.07	-	Upgrade
Net Debt / Equity Ratio	76.67	76.67	0.12	0.53	0.24	0.02	Upgrade
Net Debt / EBITDA Ratio	-0.99	-0.99	-53.77	2.73	-0.64	-	Upgrade
Net Debt / FCF Ratio	-1.80	-1.80	-0.19	-29.23	0.55	-	Upgrade
Asset Turnover	1.47	1.47	-	1.57	0.98	-	Upgrade
Inventory Turnover	41.00	41.00	-	43.06	49.59	-	Upgrade
Quick Ratio	0.80	0.80	1.81	1.21	1.00	1.99	Upgrade
Current Ratio	0.95	0.95	2.04	1.26	1.20	2.05	Upgrade
Return on Equity (ROE)	-201.46%	-201.46%	-	9.08%	-60.71%	-	Upgrade
Return on Assets (ROA)	-32.40%	-32.40%	-	3.27%	-13.57%	-	Upgrade
Return on Invested Capital (ROIC)	-82.15%	-82.15%	-13.89%	6.67%	-34.99%	-3.09%	Upgrade
Return on Capital Employed (ROCE)	-2830.00%	-2830.00%	-15.40%	11.20%	-60.50%	-3.00%	Upgrade
Earnings Yield	-37.89%	-31.87%	-6.16%	-	-	-	Upgrade
FCF Yield	-11.69%	-9.83%	-22.73%	-	-	-	Upgrade
Buyback Yield / Dilution	-9.19%	-5.05%	-12.29%	2.53%	5.04%	-	Upgrade

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