Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.02	1.10	1.26	1.63
Quick Ratio	―	1.02	1.10	1.26	1.63
Cash Ratio	―	0.38	<0.01	0.39	0.03
Solvency Ratio	―	<0.01	-0.12	-0.18	0.09
Operating Cash Flow Ratio	―	0.36	-0.27	0.04	-0.34
Short-Term Operating Cash Flow Coverage	―	5.62	-2.98	0.31	0.00
Net Current Asset Value	$ ―	$ 22.03K	$ 587.93K	$ 1.54M	$ 2.88M
Leverage Ratios
Debt-to-Assets Ratio	―	0.07	0.09	0.10	<0.01
Debt-to-Equity Ratio	―	0.67	1.30	0.49	0.02
Debt-to-Capital Ratio	―	0.40	0.56	0.33	0.02
Long-Term Debt-to-Capital Ratio	―	0.00	0.14	0.03	0.00
Financial Leverage Ratio	―	9.90	13.70	4.87	2.56
Debt Service Coverage Ratio	―	0.16	-1.39	-1.43	0.00
Interest Coverage Ratio	―	2.04	-29.92	-25.20	0.00
Debt to Market Cap	―	<0.01	0.01	0.01	0.00
Interest Debt Per Share	―	0.70	1.44	1.62	0.09
Net Debt to EBITDA	―	-16.92	-0.80	1.51	-0.13
Profitability Margins
Gross Profit Margin	―	10.99%	6.93%	11.60%	12.85%
EBIT Margin	―	0.52%	-8.70%	-9.50%	2.16%
EBITDA Margin	―	0.62%	-7.48%	-8.13%	3.09%
Operating Profit Margin	―	0.50%	-6.21%	-10.65%	1.80%
Pretax Profit Margin	―	0.27%	-8.90%	-9.92%	2.17%
Net Profit Margin	―	-0.07%	-8.79%	-9.60%	1.15%
Continuous Operations Profit Margin	―	0.05%	-9.18%	-10.10%	1.21%
Net Income Per EBT	―	-24.85%	98.69%	96.77%	52.94%
EBT Per EBIT	―	54.72%	143.32%	93.15%	121.01%
Return on Assets (ROA)	―	-0.18%	-13.34%	-16.05%	3.04%
Return on Equity (ROE)	―	-1.75%	-182.80%	-78.19%	7.77%
Return on Capital Employed (ROCE)	―	10.83%	-101.11%	-79.83%	11.47%
Return on Invested Capital (ROIC)	―	1.38%	-53.47%	-56.32%	6.32%
Return on Tangible Assets	―	-0.18%	-13.34%	-16.05%	3.04%
Earnings Yield	―	-0.02%	-1.87%	-2.33%	0.44%
Efficiency Ratios
Receivables Turnover	―	7.59	1.78	2.99	3.03
Payables Turnover	―	6.86	3.80	6.56	8.07
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	250.04	1.81K	82.51	57.67
Asset Turnover	―	2.59	1.52	1.67	2.64
Working Capital Turnover Ratio	―	33.24	10.08	5.86	9.75
Cash Conversion Cycle	―	-5.11	109.00	66.49	75.13
Days of Sales Outstanding	―	48.12	205.09	122.09	120.35
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	53.22	96.09	55.60	45.22
Operating Cycle	―	48.12	205.09	122.09	120.35
Cash Flow Ratios
Operating Cash Flow Per Share	―	3.05	-3.58	0.43	-3.00
Free Cash Flow Per Share	―	3.05	-3.58	0.43	-3.00
CapEx Per Share	―	0.00	0.00	0.00	<0.01
Free Cash Flow to Operating Cash Flow	―	1.00	1.00	1.00	1.00
Dividend Paid and CapEx Coverage Ratio	―	0.00	0.00	0.00	-532.67
Capital Expenditure Coverage Ratio	―	0.00	0.00	0.00	-532.67
Operating Cash Flow Coverage Ratio	―	4.74	-2.58	0.28	-31.71
Operating Cash Flow to Sales Ratio	―	0.12	-0.16	0.02	-0.07
Free Cash Flow Yield	―	2.91%	-3.43%	0.41%	-2.87%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-6.21K	-53.43	-42.99	226.80
Price-to-Sales (P/S) Ratio	―	4.24	4.69	4.13	2.61
Price-to-Book (P/B) Ratio	―	108.62	97.66	33.61	17.62
Price-to-Free Cash Flow (P/FCF) Ratio	―	34.31	-29.19	244.10	-34.82
Price-to-Operating Cash Flow Ratio	―	34.31	-29.19	244.10	-34.89
Price-to-Earnings Growth (PEG) Ratio	―	62.66	2.73	0.07	-3.14
Price-to-Fair Value	―	108.62	97.66	33.61	17.62
Enterprise Value Multiple	―	672.13	-63.53	-49.24	84.34
Enterprise Value	―	53.01M	55.03M	52.72M	54.25M
EV to EBITDA	―	672.13	-63.53	-49.24	84.34
EV to Sales	―	4.14	4.75	4.01	2.61
EV to Free Cash Flow	―	33.47	-29.56	236.84	-34.77
EV to Operating Cash Flow	―	33.47	-29.56	236.84	-34.83
Tangible Book Value Per Share	―	1.06	1.14	3.27	6.24
Shareholders’ Equity Per Share	―	0.96	1.07	3.11	5.93
Tax and Other Ratios
Effective Tax Rate	―	0.81	-0.03	-0.02	0.44
Revenue Per Share	―	24.63	22.26	25.31	40.05
Net Income Per Share	―	-0.02	-1.96	-2.43	0.46
Tax Burden	―	-0.25	0.99	0.97	0.53
Interest Burden	―	0.53	1.02	1.04	1.01
Research & Development to Revenue	―	0.02	0.03	0.04	0.02
SG&A to Revenue	―	0.07	0.09	0.17	0.07
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	236.84	1.75	-0.17	-6.18

Baiya International Group, Inc. (BIYA) Ratios

Baiya International Group, Inc. Ratios