Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	3.39	5.18	3.27	2.22
Quick Ratio	―	2.82	4.43	2.30	1.53
Cash Ratio	―	1.12	1.12	1.56	0.58
Solvency Ratio	―	-0.02	-0.96	0.24	0.23
Operating Cash Flow Ratio	―	0.06	0.05	1.38	0.02
Short-Term Operating Cash Flow Coverage	―	0.00	0.65	7.57	0.04
Net Current Asset Value	$ ―	$ 20.86M	$ 27.61M	$ 20.47M	$ 21.68M
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.01	0.03	0.11
Debt-to-Equity Ratio	―	0.00	0.01	0.03	0.15
Debt-to-Capital Ratio	―	0.00	0.01	0.03	0.13
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.24	1.20	1.22	1.37
Debt Service Coverage Ratio	―	2.35	-3.11	2.12	0.49
Interest Coverage Ratio	―	-0.88	0.00	0.00	41.41
Debt to Market Cap	―	0.00	0.01	0.04	0.21
Interest Debt Per Share	―	0.09	0.08	0.24	1.19
Net Debt to EBITDA	―	-11.16	5.41	-3.36	-0.59
Profitability Margins
Gross Profit Margin	―	16.39%	3.77%	9.60%	9.87%
EBIT Margin	―	-1.42%	-5.20%	3.88%	5.17%
EBITDA Margin	―	3.51%	-2.74%	5.77%	7.27%
Operating Profit Margin	―	-2.25%	-5.62%	3.24%	4.18%
Pretax Profit Margin	―	-8.52%	-17.01%	2.41%	5.89%
Net Profit Margin	―	-5.75%	-16.74%	1.66%	5.52%
Continuous Operations Profit Margin	―	-6.04%	-17.48%	2.11%	5.44%
Net Income Per EBT	―	67.51%	98.45%	68.99%	93.74%
EBT Per EBIT	―	379.08%	302.78%	74.24%	140.84%
Return on Assets (ROA)	―	-2.72%	-15.18%	1.67%	4.18%
Return on Equity (ROE)	―	-3.38%	-18.18%	2.03%	5.75%
Return on Capital Employed (ROCE)	―	-1.27%	-5.85%	3.80%	4.18%
Return on Invested Capital (ROIC)	―	-0.90%	-5.78%	3.23%	3.39%
Return on Tangible Assets	―	-2.98%	-16.27%	1.71%	4.29%
Earnings Yield	―	-2.50%	-19.58%	2.71%	8.41%
Efficiency Ratios
Receivables Turnover	―	4.35	7.31	13.31	4.24
Payables Turnover	―	5.09	12.45	11.08	7.75
Inventory Turnover	―	4.16	8.96	6.60	4.12
Fixed Asset Turnover	―	1.68	3.66	5.28	4.97
Asset Turnover	―	0.47	0.91	1.01	0.76
Working Capital Turnover Ratio	―	1.03	1.91	3.01	2.77
Cash Conversion Cycle	―	100.06	61.33	49.77	127.61
Days of Sales Outstanding	―	83.98	49.91	27.42	86.10
Days of Inventory Outstanding	―	87.84	40.74	55.28	88.63
Days of Payables Outstanding	―	71.76	29.32	32.93	47.12
Operating Cycle	―	171.82	90.65	82.70	174.73
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.08	0.04	1.75	0.05
Free Cash Flow Per Share	―	-0.47	-0.47	1.30	-0.46
CapEx Per Share	―	0.54	0.51	0.45	0.51
Free Cash Flow to Operating Cash Flow	―	-6.22	-10.90	0.74	-9.12
Dividend Paid and CapEx Coverage Ratio	―	0.14	0.06	3.88	0.10
Capital Expenditure Coverage Ratio	―	0.14	0.08	3.88	0.10
Operating Cash Flow Coverage Ratio	―	0.00	0.54	7.15	0.04
Operating Cash Flow to Sales Ratio	―	0.02	<0.01	0.20	<0.01
Free Cash Flow Yield	―	-5.87%	-8.56%	23.64%	-8.40%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-40.02	-5.11	36.91	11.89
Price-to-Sales (P/S) Ratio	―	2.30	0.86	0.61	0.66
Price-to-Book (P/B) Ratio	―	1.35	0.93	0.75	0.68
Price-to-Free Cash Flow (P/FCF) Ratio	―	-17.05	-11.68	4.23	-11.91
Price-to-Operating Cash Flow Ratio	―	106.09	127.30	3.14	108.68
Price-to-Earnings Growth (PEG) Ratio	―	0.49	<0.01	-0.55	-0.32
Price-to-Fair Value	―	1.35	0.93	0.75	0.68
Enterprise Value Multiple	―	54.47	-25.77	7.27	8.44
Enterprise Value	―	47.92M	32.85M	27.20M	35.06M
EV to EBITDA	―	54.47	-25.77	7.27	8.44
EV to Sales	―	1.91	0.71	0.42	0.61
EV to Free Cash Flow	―	-14.15	-9.66	2.89	-11.14
EV to Operating Cash Flow	―	88.05	105.21	2.15	101.61
Tangible Book Value Per Share	―	5.47	5.66	7.37	8.03
Shareholders’ Equity Per Share	―	5.91	5.92	7.34	8.05
Tax and Other Ratios
Effective Tax Rate	―	0.29	-0.03	0.12	0.08
Revenue Per Share	―	3.47	6.43	8.97	8.38
Net Income Per Share	―	-0.20	-1.08	0.15	0.46
Tax Burden	―	0.68	0.98	0.69	0.94
Interest Burden	―	5.98	3.27	0.62	1.14
Research & Development to Revenue	―	0.05	0.01	0.02	0.00
SG&A to Revenue	―	0.11	0.06	0.03	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	<0.01	0.00
Income Quality	―	-0.36	-0.04	9.26	0.11

Qilian International Holding Group Limited (BGM) Ratios

Qilian International Holding Group Limited Ratios