Valuation Life Corporation

Stocks

Delayed Japan Exchange 14:30:00 02/11/2026 HKT			5-day change	1st Jan Change
2,514.00 ^JPY	+1.78%		+1.41%	-1.64%

10-16	Life Corporation Announces Dividend for the End of Second Quarter of Fiscal Year Ending February 28, 2027, Payable on November 2, 2026	CI
10-16	Life Corporation Provides Earnings Guidance for the Fiscal Year Ending February 28, 2027	CI

Data adjusted to current consolidation scope

Fiscal Period: February	2022	2023	2024	2025	2026	2027	2028	2029
Market Cap ¹	142,477	129,604	180,686	157,983	235,242	213,698	-	-
Change	-	-9.04%	39.41%	-12.56%	48.9%	-9.16%	-	-
Enterprise Value (EV)	201,775	194,047	225,172	220,677	240,736	213,698	213,698	213,698
Change	-	-3.83%	16.04%	-2%	9.09%	-11.23%	0%	0%
P/E	9.37x	9.72x	10.7x	9.36x	12.5x	11.4x	11.1x	10.6x
PBR	1.29x	1.06x	1.32x	1.14x	1.51x	1.27x	1.18x	1.1x
PEG	-	-0.8x	0.4x	1.15x	1.1x	-14.09x	3.41x	2.12x
Capitalization / Revenue	0.19x	0.17x	0.22x	0.19x	0.27x	0.23x	0.23x	0.22x
EV / Revenue	0x	0x	0x	0x	0x	0.23x	0.23x	0.22x
EV / EBITDA	0x	0x	0x	0x	0x	4.91x	4.67x	4.43x
EV / EBIT	0x	0x	0x	0x	0x	8.07x	7.78x	7.42x
EV / FCF	-0x	0x	0x	-0x	0x	20.2x	11.1x	10.4x
FCF Yield	-19.8%	0.05%	12.4%	-0.22%	25.1%	4.94%	9%	9.66%
Dividend per Share ²	35	35	45	55	65.5	70	73.33	77
Rate of return	2.3%	2.53%	2.34%	3.01%	2.41%	2.83%	2.97%	3.12%
EPS ²	162.2	142.2	180.5	195.1	217.6	215.8	222.8	234
Distribution rate	21.6%	24.6%	24.9%	28.2%	30.1%	32.4%	32.9%	32.9%
Net sales ¹	768,335	765,426	809,709	850,496	881,325	914,867	948,667	984,167
EBITDA ¹	37,111	34,235	40,152	41,757	42,830	43,500	45,750	48,250
EBIT ¹	22,932	19,148	24,118	25,270	26,006	26,467	27,467	28,800
Net income ¹	15,208	13,327	16,938	17,948	18,822	18,670	19,277	20,243
Net Debt	59,298	64,443	44,486	62,694	5,494	-	-	-
Reference price ²	1,520.00	1,382.50	1,925.00	1,826.00	2,719.00	2,470.00	2,470.00	2,470.00
Nbr of stocks (in thousands)	93,735	93,746	93,863	86,519	86,518	86,517	-	-
Announcement Date	11/4/22	10/4/23	10/4/24	10/4/25	9/4/26	-	-	-