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	Apr '26 Apr 29, 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	10,319	4,790	8,079	13,350	9,540	21,238
Market Cap Growth	95.72%	-40.70%	-39.48%	39.94%	-55.08%	-
Enterprise Value	10,675	4,849	7,457	12,470	8,654	20,156
Last Close Price	728.00	338.00	570.00	942.00	675.00	1503.00
PE Ratio	184.25	32.59	35.28	65.44	289.08	135.27
PS Ratio	2.30	0.99	2.21	4.27	4.19	13.00
PB Ratio	3.95	1.82	2.91	5.77	4.48	9.73
P/TBV Ratio	8.73	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	112.16	21.58	70.25	33.29	128.91	83.29
EV/Sales Ratio	2.37	1.00	2.04	3.99	3.80	12.34
EV/EBITDA Ratio	34.21	9.51	15.63	22.88	41.21	66.74
EV/EBIT Ratio	260.36	19.17	21.07	28.73	73.96	89.58
EV/FCF Ratio	-98.84	32.33	114.72	32.56	196.67	237.13
Debt / Equity Ratio	0.67	0.75	0.29	0.30	-	-
Debt / EBITDA Ratio	5.71	3.87	1.68	1.26	-	-
Debt / FCF Ratio	-	13.17	12.31	1.79	-	-
Net Debt / Equity Ratio	0.12	0.12	-0.40	-0.46	-0.43	-0.48
Net Debt / EBITDA Ratio	1.03	0.63	-2.31	-1.97	-4.39	-3.45
Net Debt / FCF Ratio	-2.90	2.14	-16.92	-2.80	-20.98	-12.25
Asset Turnover	0.78	0.93	0.84	0.90	0.83	-
Quick Ratio	1.65	1.36	2.68	2.30	2.14	3.39
Current Ratio	1.80	1.60	3.09	2.62	2.44	3.54
Return on Equity (ROE)	2.22%	8.26%	11.33%	9.19%	0.74%	-
Return on Assets (ROA)	0.36%	3.05%	5.07%	7.80%	2.67%	-
Return on Invested Capital (ROIC)	1.15%	7.95%	18.42%	17.47%	3.32%	14.00%
Return on Capital Employed (ROCE)	0.80%	6.90%	10.00%	14.70%	5.50%	10.30%
Earnings Yield	0.54%	3.07%	2.83%	1.53%	0.35%	0.74%
FCF Yield	-1.05%	3.13%	0.80%	2.87%	0.46%	0.40%
Buyback Yield / Dilution	0.00%	0.06%	0.02%	0.01%	0.02%	-

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