Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.21	1.33	3.60
Quick Ratio	―	0.21	1.33	3.60
Cash Ratio	―	0.07	0.40	0.31
Solvency Ratio	―	-5.38	-3.29	2.51
Operating Cash Flow Ratio	―	-1.10	0.12	-4.11
Short-Term Operating Cash Flow Coverage	―	-3.16	0.00	0.00
Net Current Asset Value	S$ ―	S$ -766.20K	S$ 140.46K	S$ 1.79M
Leverage Ratios
Debt-to-Assets Ratio	―	0.41	0.04	0.04
Debt-to-Equity Ratio	―	-2.53	0.05	0.05
Debt-to-Capital Ratio	―	1.65	0.05	0.05
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00
Financial Leverage Ratio	―	-6.14	1.45	1.26
Debt Service Coverage Ratio	―	-15.31	-176.33	799.43
Interest Coverage Ratio	―	-1.74K	-208.32	-373.43
Debt to Market Cap	―	<0.01	0.00	0.00
Interest Debt Per Share	―	0.03	<0.01	0.01
Net Debt to EBITDA	―	-0.05	0.08	-0.04
Profitability Margins
Gross Profit Margin	―	52.06%	54.96%	61.60%
EBIT Margin	―	-297.63%	-67.46%	39.22%
EBITDA Margin	―	-282.08%	-53.71%	44.20%
Operating Profit Margin	―	-297.14%	-63.46%	-20.59%
Pretax Profit Margin	―	-297.80%	-67.76%	39.17%
Net Profit Margin	―	-297.80%	-67.76%	39.04%
Continuous Operations Profit Margin	―	-297.80%	-67.76%	39.04%
Net Income Per EBT	―	100.00%	100.00%	99.68%
EBT Per EBIT	―	100.22%	106.78%	-190.25%
Return on Assets (ROA)	―	-660.28%	-128.91%	45.29%
Return on Equity (ROE)	―	4052.30%	-187.51%	56.85%
Return on Capital Employed (ROCE)	―	4043.40%	-172.63%	-29.64%
Return on Invested Capital (ROIC)	―	-2640.26%	-166.56%	-28.42%
Return on Tangible Assets	―	-2623.78%	-272.49%	58.72%
Earnings Yield	―	-10.22%	-4.02%	3.09%
Efficiency Ratios
Receivables Turnover	―	19.67	8.72	1.91
Payables Turnover	―	5.20	5.02	4.77
Inventory Turnover	―	0.00	0.00	0.00
Fixed Asset Turnover	―	306.01	25.66	16.04
Asset Turnover	―	2.22	1.90	1.16
Working Capital Turnover Ratio	―	-6.10	3.12	1.41
Cash Conversion Cycle	―	-51.58	-30.84	114.94
Days of Sales Outstanding	―	18.56	41.85	191.44
Days of Inventory Outstanding	―	0.00	0.00	0.00
Days of Payables Outstanding	―	70.14	72.69	76.50
Operating Cycle	―	18.56	41.85	191.44
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.10	<0.01	-0.26
Free Cash Flow Per Share	―	-0.10	-0.02	-0.33
CapEx Per Share	―	0.00	0.02	0.07
Free Cash Flow to Operating Cash Flow	―	1.00	-3.16	1.27
Dividend Paid and CapEx Coverage Ratio	―	0.00	0.24	-3.64
Capital Expenditure Coverage Ratio	―	0.00	0.24	-3.64
Operating Cash Flow Coverage Ratio	―	-3.10	0.99	-19.52
Operating Cash Flow to Sales Ratio	―	-0.58	0.02	-0.69
Free Cash Flow Yield	―	-1.98%	-0.36%	-6.95%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-9.79	-24.87	32.37
Price-to-Sales (P/S) Ratio	―	29.15	16.85	12.64
Price-to-Book (P/B) Ratio	―	-396.61	46.63	18.40
Price-to-Free Cash Flow (P/FCF) Ratio	―	-50.52	-275.11	-14.39
Price-to-Operating Cash Flow Ratio	―	-50.52	868.83	-18.34
Price-to-Earnings Growth (PEG) Ratio	―	-0.06	0.11	-0.30
Price-to-Fair Value	―	-396.61	46.63	18.40
Enterprise Value Multiple	―	-10.39	-31.29	28.55
Enterprise Value	―	54.18M	51.94M	52.88M
EV to EBITDA	―	-10.39	-31.29	28.55
EV to Sales	―	29.30	16.81	12.62
EV to Free Cash Flow	―	-50.78	-274.38	-14.37
EV to Operating Cash Flow	―	-50.78	866.54	-18.32
Tangible Book Value Per Share	―	-0.07	0.02	0.18
Shareholders’ Equity Per Share	―	-0.01	0.10	0.26
Tax and Other Ratios
Effective Tax Rate	―	0.00	0.00	<0.01
Revenue Per Share	―	0.17	0.28	0.38
Net Income Per Share	―	-0.49	-0.19	0.15
Tax Burden	―	1.00	1.00	1.00
Interest Burden	―	1.00	1.00	1.00
Research & Development to Revenue	―	0.00	0.00	0.00
SG&A to Revenue	―	3.40	1.12	0.81
Stock-Based Compensation to Revenue	―	1.95	0.00	0.00
Income Quality	―	0.19	-0.03	-1.76

BeLive Holdings (BLIV) Ratios

BeLive Holdings Ratios