Link-U Group Ratios and Metrics

Market cap in millions JPY. Fiscal year is August - July.

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 9, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Market Capitalization	14,387	4,790	8,079	13,350	9,540	21,238
Market Cap Growth	154.41%	-40.70%	-39.48%	39.94%	-55.08%	-
Enterprise Value	14,678	4,849	7,457	12,470	8,654	20,156
Last Close Price	1015.00	338.00	570.00	942.00	675.00	1503.00
PE Ratio	156.94	32.59	35.28	65.44	289.08	135.27
PS Ratio	3.10	0.99	2.21	4.27	4.19	13.00
PB Ratio	5.57	1.82	2.91	5.77	4.48	9.73
P/TBV Ratio	12.33	3.91	4.42	6.72	5.41	11.52
P/FCF Ratio	-	31.94	124.29	34.86	216.81	249.86
P/OCF Ratio	-	21.58	70.25	33.29	128.91	83.29
EV/Sales Ratio	3.16	1.00	2.04	3.99	3.80	12.34
EV/EBITDA Ratio	-	9.51	15.63	22.88	41.21	66.74
EV/EBIT Ratio	83.09	19.17	21.07	28.73	73.96	89.58
EV/FCF Ratio	-	32.33	114.72	32.56	196.67	237.13
Debt / Equity Ratio	0.73	0.75	0.29	0.30	-	-
Debt / EBITDA Ratio	-	3.87	1.68	1.26	-	-
Debt / FCF Ratio	-	13.17	12.31	1.79	-	-
Net Debt / Equity Ratio	0.10	0.12	-0.40	-0.46	-0.43	-0.48
Net Debt / EBITDA Ratio	-	0.63	-2.31	-1.97	-4.39	-3.45
Net Debt / FCF Ratio	-	2.14	-16.92	-2.80	-20.98	-12.25
Asset Turnover	0.82	0.93	0.84	0.90	0.83	-
Quick Ratio	1.54	1.36	2.68	2.30	2.14	3.39
Current Ratio	1.73	1.60	3.09	2.62	2.44	3.54
Return on Equity (ROE)	-	8.26%	11.33%	9.19%	0.74%	-
Return on Assets (ROA)	-	3.05%	5.07%	7.80%	2.67%	-
Return on Invested Capital (ROIC)	4.05%	7.95%	18.42%	17.47%	3.32%	14.00%
Return on Capital Employed (ROCE)	3.80%	6.90%	10.00%	14.70%	5.50%	10.30%
Earnings Yield	0.64%	3.07%	2.83%	1.53%	0.35%	0.74%
FCF Yield	-	3.13%	0.80%	2.87%	0.46%	0.40%
Buyback Yield / Dilution	-0.18%	0.06%	0.02%	0.01%	0.02%	-

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