Ratios	Dec 24	Dec 23	Dec 22	Mar 22
Liquidity Ratios
Current Ratio	―	1.89	1.72	1.73	1.80
Quick Ratio	―	1.89	1.72	1.73	1.80
Cash Ratio	―	0.88	0.69	0.68	0.84
Solvency Ratio	―	0.23	-0.04	-0.23	-0.34
Operating Cash Flow Ratio	―	0.17	0.06	-0.31	-0.55
Short-Term Operating Cash Flow Coverage	―	0.39	0.13	-0.62	-1.60
Net Current Asset Value	¥ ―	¥ 408.27M	¥ 342.69M	¥ 354.59M	¥ 406.79M
Leverage Ratios
Debt-to-Assets Ratio	―	0.20	0.26	0.27	0.18
Debt-to-Equity Ratio	―	0.39	0.57	0.60	0.38
Debt-to-Capital Ratio	―	0.28	0.36	0.37	0.27
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.93	2.24	2.24	2.13
Debt Service Coverage Ratio	―	0.32	-0.17	-0.54	-1.38
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	92.58	34.45	21.24	25.87
Interest Debt Per Share	―	203.26	222.31	236.30	176.57
Net Debt to EBITDA	―	-3.35	2.57	0.65	1.01
Profitability Margins
Gross Profit Margin	―	37.57%	26.21%	21.09%	18.72%
EBIT Margin	―	6.03%	-4.27%	-14.39%	-32.63%
EBITDA Margin	―	6.39%	-3.86%	-13.94%	-31.25%
Operating Profit Margin	―	5.04%	-4.91%	-15.36%	-32.11%
Pretax Profit Margin	―	10.55%	-2.53%	-13.66%	-25.42%
Net Profit Margin	―	10.55%	-2.50%	-12.56%	-24.82%
Continuous Operations Profit Margin	―	10.53%	-2.53%	-13.57%	-25.35%
Net Income Per EBT	―	100.01%	98.88%	91.96%	97.61%
EBT Per EBIT	―	209.40%	51.54%	88.91%	79.18%
Return on Assets (ROA)	―	10.55%	-2.87%	-12.92%	-18.67%
Return on Equity (ROE)	―	20.39%	-6.42%	-28.92%	-39.84%
Return on Capital Employed (ROCE)	―	9.53%	-12.14%	-33.55%	-47.82%
Return on Invested Capital (ROIC)	―	6.88%	-7.82%	-21.26%	-35.29%
Return on Tangible Assets	―	10.74%	-2.93%	-13.17%	-19.25%
Earnings Yield	―	4853.58%	-390.47%	-1041.50%	-2841.59%
Efficiency Ratios
Receivables Turnover	―	6.17	6.16	5.02	4.26
Payables Turnover	―	5.80	7.41	8.07	6.30
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	106.64	91.04	78.68	63.81
Asset Turnover	―	1.00	1.15	1.03	0.75
Working Capital Turnover Ratio	―	2.59	2.93	2.49	1.55
Cash Conversion Cycle	―	-3.75	10.01	27.49	27.86
Days of Sales Outstanding	―	59.16	59.25	72.69	85.75
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	62.91	49.24	45.21	57.89
Operating Cycle	―	59.16	59.25	72.69	85.75
Cash Flow Ratios
Operating Cash Flow Per Share	―	79.87	28.15	-144.54	-270.59
Free Cash Flow Per Share	―	72.67	14.58	-146.23	-273.47
CapEx Per Share	―	7.20	13.58	1.69	2.89
Free Cash Flow to Operating Cash Flow	―	0.91	0.52	1.01	1.01
Dividend Paid and CapEx Coverage Ratio	―	11.10	2.07	-85.60	-93.76
Capital Expenditure Coverage Ratio	―	11.10	2.07	-85.60	-93.76
Operating Cash Flow Coverage Ratio	―	0.39	0.13	-0.61	-1.53
Operating Cash Flow to Sales Ratio	―	0.08	0.03	-0.16	-0.36
Free Cash Flow Yield	―	3318.77%	228.23%	-1333.41%	-4179.85%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	0.02	-0.26	-0.10	-0.04
Price-to-Sales (P/S) Ratio	―	<0.01	<0.01	0.01	<0.01
Price-to-Book (P/B) Ratio	―	<0.01	0.02	0.03	0.01
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.03	0.44	-0.07	-0.02
Price-to-Operating Cash Flow Ratio	―	0.03	0.23	-0.08	-0.02
Price-to-Earnings Growth (PEG) Ratio	―	>-0.01	<0.01	<0.01	<0.01
Price-to-Fair Value	―	<0.01	0.02	0.03	0.01
Enterprise Value Multiple	―	-3.32	2.40	0.56	0.99
Enterprise Value	―	-213.43M	-99.09M	-77.43M	-248.16M
EV to EBITDA	―	-3.32	2.40	0.56	0.99
EV to Sales	―	-0.21	-0.09	-0.08	-0.31
EV to Free Cash Flow	―	-2.94	-6.33	0.49	0.84
EV to Operating Cash Flow	―	-2.68	-3.28	0.49	0.85
Tangible Book Value Per Share	―	504.03	372.90	384.06	456.49
Shareholders’ Equity Per Share	―	521.18	388.39	394.97	466.69
Tax and Other Ratios
Effective Tax Rate	―	<0.01	<0.01	<0.01	<0.01
Revenue Per Share	―	1.01K	996.29	909.34	749.16
Net Income Per Share	―	106.28	-24.94	-114.22	-185.92
Tax Burden	―	1.00	0.99	0.92	0.98
Interest Burden	―	1.75	0.59	0.95	0.78
Research & Development to Revenue	―	0.08	0.09	0.12	0.16
SG&A to Revenue	―	0.09	0.09	0.10	0.17
Stock-Based Compensation to Revenue	―	<0.01	0.03	<0.01	0.02
Income Quality	―	0.75	-0.16	1.17	1.42

Jianpu Technology (AIJTY) Ratios

Jianpu Technology Ratios