ACSL 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 2023	FY 2022	FY 2021	2020
Period Ending	Apr '26 Apr 27, 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	2020
Market Capitalization	44,647	16,144	11,855	12,925	22,086	25,844	Upgrade
Market Cap Growth	185.06%	36.18%	-8.28%	-41.48%	-14.54%	-10.05%	Upgrade
Enterprise Value	45,492	17,317	14,237	14,414	20,917	21,832	Upgrade
Last Close Price	2316.00	901.00	794.00	903.00	1784.00	2098.00	Upgrade
PS Ratio	17.19	6.21	4.47	14.43	13.51	38.69	Upgrade
PB Ratio	25.44	9.20	61.42	5.71	7.52	4.77	Upgrade
P/TBV Ratio	26.03	9.41	144.57	6.29	8.13	4.89	Upgrade
EV/Sales Ratio	17.51	6.67	5.36	16.09	12.79	32.68	Upgrade
Debt / Equity Ratio	1.63	1.63	18.43	0.93	0.34	-	Upgrade
Net Debt / Equity Ratio	0.48	0.48	12.00	0.27	-0.12	-0.51	Upgrade
Net Debt / EBITDA Ratio	-0.48	-0.48	-1.07	-0.31	0.17	-	Upgrade
Net Debt / FCF Ratio	-0.67	-0.67	-1.20	-0.23	0.16	1.53	Upgrade
Asset Turnover	0.51	0.51	0.55	0.18	0.31	-	Upgrade
Inventory Turnover	1.19	1.19	1.24	0.66	1.81	-	Upgrade
Quick Ratio	3.19	3.19	0.81	1.02	0.87	9.85	Upgrade
Current Ratio	5.12	5.12	1.82	2.62	1.78	14.55	Upgrade
Return on Equity (ROE)	-139.94%	-139.94%	-193.08%	-97.87%	-62.06%	-	Upgrade
Return on Assets (ROA)	-22.50%	-22.50%	-29.68%	-25.71%	-25.76%	-	Upgrade
Return on Capital Employed (ROCE)	-39.80%	-39.80%	-94.20%	-59.30%	-74.10%	-29.20%	Upgrade
Earnings Yield	-3.05%	-8.44%	-20.00%	-19.68%	-11.73%	-6.32%	Upgrade
FCF Yield	-2.80%	-7.75%	-16.23%	-20.21%	-10.10%	-6.98%	Upgrade
Buyback Yield / Dilution	-8.59%	-8.59%	-14.88%	-4.46%	-4.76%	-8.86%	Upgrade

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