kubell 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 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 9, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	11,944	16,109	26,515	21,953	25,044	37,250
Market Cap Growth	-53.12%	-39.25%	20.78%	-12.34%	-32.77%	-
Enterprise Value	9,420	14,044	25,291	21,714	23,022	36,461
Last Close Price	284.00	383.00	641.00	543.00	629.00	952.00
PE Ratio	56.24	74.91	-	-	-	-
PS Ratio	1.25	1.69	3.13	3.39	5.45	11.05
PB Ratio	5.97	8.06	16.59	9.06	8.77	11.03
P/TBV Ratio	13.15	17.74	52.61	98.00	15.24	15.58
P/FCF Ratio	13.32	17.96	18.09	46.91	-	-
P/OCF Ratio	12.73	17.18	17.96	46.81	-	-
EV/Sales Ratio	0.99	1.47	2.99	3.35	5.01	10.81
EV/EBITDA Ratio	9.02	13.50	45.49	-	-	-
EV/EBIT Ratio	19.27	28.95	260.73	-	-	-
EV/FCF Ratio	10.50	15.66	17.25	46.40	-	-
Debt / Equity Ratio	0.47	0.47	0.73	0.57	0.30	0.14
Debt / EBITDA Ratio	0.90	0.90	2.09	-	-	-
Debt / FCF Ratio	1.04	1.04	0.79	2.94	-	-
Net Debt / Equity Ratio	-1.26	-1.26	-1.09	-0.30	-0.69	-0.81
Net Debt / EBITDA Ratio	-2.43	-2.43	-3.15	4.01	3.71	4.78
Net Debt / FCF Ratio	-2.81	-2.81	-1.19	-1.55	6.73	5.71
Asset Turnover	1.49	1.49	1.37	1.11	0.87	-
Inventory Turnover	661.97	661.97	583.78	389.00	232.83	-
Quick Ratio	1.02	1.02	0.85	1.00	1.82	2.58
Current Ratio	1.26	1.26	1.05	1.26	2.26	2.97
Return on Equity (ROE)	11.95%	11.95%	-58.31%	-25.96%	-22.97%	-
Return on Assets (ROA)	4.74%	4.74%	0.98%	-7.26%	-8.44%	-
Return on Invested Capital (ROIC)	-	-	12.56%	-52.75%	-93.86%	-107.60%
Return on Capital Employed (ROCE)	16.90%	16.90%	4.20%	-18.20%	-19.50%	-18.30%
Earnings Yield	1.80%	1.33%	-4.42%	-2.82%	-2.71%	-2.00%
FCF Yield	7.51%	5.57%	5.53%	2.13%	-1.18%	-1.29%
Buyback Yield / Dilution	-3.79%	-3.79%	-2.09%	-1.29%	-6.67%	-

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