ELEMENTS Ratios and Metrics

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

Millions JPY. Fiscal year is Dec - Nov.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2020
Period Ending	Mar '26 Mar 9, 2026	Nov '25 Nov 30, 2025	Nov '24 Nov 30, 2024	Nov '23 Nov 30, 2023	Nov '22 Nov 30, 2022	Nov '21 Nov 30, 2021	2020
Market Capitalization	17,199	15,327	13,290	8,523	-	-	Upgrade
Market Cap Growth	-22.39%	15.32%	55.94%	-	-	-	Upgrade
Enterprise Value	17,039	16,086	12,444	8,654	-	-	Upgrade
Last Close Price	633.00	566.00	543.00	388.00	-	-	Upgrade
PS Ratio	4.42	3.94	5.22	4.39	-	-	Upgrade
PB Ratio	4.80	4.28	5.10	8.37	-	-	Upgrade
P/TBV Ratio	13.52	12.05	12.79	9.46	-	-	Upgrade
P/OCF Ratio	-	-	59.87	-	-	-	Upgrade
EV/Sales Ratio	4.37	4.13	4.89	4.46	-	-	Upgrade
EV/EBITDA Ratio	127.16	109.43	47.68	-	-	-	Upgrade
EV/EBIT Ratio	-	-	311.11	-	-	-	Upgrade
Debt / Equity Ratio	0.84	0.84	0.67	2.34	2.09	0.87	Upgrade
Debt / EBITDA Ratio	20.43	20.43	6.71	-	-	-	Upgrade
Net Debt / Equity Ratio	-0.08	-0.08	-0.38	-0.40	-0.92	-0.95	Upgrade
Net Debt / EBITDA Ratio	-1.85	-1.85	-3.81	1.46	1.11	-	Upgrade
Net Debt / FCF Ratio	0.40	0.40	62.13	1.07	1.10	-	Upgrade
Asset Turnover	0.64	0.64	0.60	0.65	0.67	0.50	Upgrade
Inventory Turnover	-	-	-	-	80.43	68.13	Upgrade
Quick Ratio	2.17	2.17	4.42	3.60	2.55	2.97	Upgrade
Current Ratio	2.44	2.44	4.54	3.65	2.62	3.03	Upgrade
Return on Equity (ROE)	-27.27%	-27.27%	-4.58%	-43.62%	-68.99%	-44.01%	Upgrade
Return on Assets (ROA)	-2.21%	-2.21%	0.58%	-6.21%	-14.60%	-16.09%	Upgrade
Return on Capital Employed (ROCE)	-4.00%	-4.00%	1.00%	-10.80%	-39.30%	-39.80%	Upgrade
Earnings Yield	-4.07%	-4.57%	-0.99%	-3.97%	-	-	Upgrade
FCF Yield	-3.95%	-4.44%	-0.12%	-4.51%	-	-	Upgrade
Buyback Yield / Dilution	-6.09%	-6.09%	-11.37%	-48.14%	-7.12%	-0.48%	Upgrade

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