Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	5.20	7.22	3.81	3.85
Quick Ratio	―	5.20	7.22	3.81	3.85
Cash Ratio	―	4.10	5.42	2.96	2.62
Solvency Ratio	―	4.24	6.77	6.82	5.82
Operating Cash Flow Ratio	―	5.93	8.83	7.05	5.45
Short-Term Operating Cash Flow Coverage	―	56.18	85.69	19.33	12.28
Net Current Asset Value	$ ―	$ 4.47M	$ 6.56M	$ 4.96M	$ 3.80M
Leverage Ratios
Debt-to-Assets Ratio	―	0.03	0.03	0.04	0.04
Debt-to-Equity Ratio	―	0.03	0.03	0.04	0.04
Debt-to-Capital Ratio	―	0.03	0.03	0.04	0.04
Long-Term Debt-to-Capital Ratio	―	0.02	0.02	0.00	0.00
Financial Leverage Ratio	―	1.10	1.10	1.12	1.10
Debt Service Coverage Ratio	―	44.94	76.70	18.13	12.67
Interest Coverage Ratio	―	356.03	489.53	559.52	317.84
Debt to Market Cap	―	<0.01	<0.01	0.00	0.00
Interest Debt Per Share	―	17.37	22.25	0.00	0.00
Net Debt to EBITDA	―	-0.69	-0.53	-0.38	-0.37
Profitability Margins
Gross Profit Margin	―	95.72%	97.01%	100.00%	100.00%
EBIT Margin	―	66.20%	77.79%	81.29%	74.42%
EBITDA Margin	―	70.48%	80.78%	84.11%	78.59%
Operating Profit Margin	―	66.19%	77.93%	81.10%	73.20%
Pretax Profit Margin	―	66.01%	77.63%	81.15%	74.19%
Net Profit Margin	―	65.81%	77.50%	81.04%	74.03%
Continuous Operations Profit Margin	―	66.01%	77.63%	81.15%	74.19%
Net Income Per EBT	―	99.69%	99.83%	99.86%	99.79%
EBT Per EBIT	―	99.74%	99.63%	100.05%	101.35%
Return on Assets (ROA)	―	34.72%	54.45%	65.27%	46.13%
Return on Equity (ROE)	―	38.23%	59.70%	72.81%	50.64%
Return on Capital Employed (ROCE)	―	37.51%	58.30%	72.50%	49.78%
Return on Invested Capital (ROIC)	―	37.22%	57.81%	69.61%	47.74%
Return on Tangible Assets	―	34.72%	54.45%	65.27%	46.13%
Earnings Yield	―	6.74%	13.01%	-	-
Efficiency Ratios
Receivables Turnover	―	7.78	7.26	10.73	7.27
Payables Turnover	―	1.61	1.92	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	0.83	1.25	1.29	0.92
Asset Turnover	―	0.53	0.70	0.81	0.62
Working Capital Turnover Ratio	―	1.47	2.17	3.28	3.50
Cash Conversion Cycle	―	-179.12	-139.68	34.02	50.24
Days of Sales Outstanding	―	46.90	50.29	34.02	50.24
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	226.02	189.96	0.00	0.00
Operating Cycle	―	46.90	50.29	34.02	50.24
Cash Flow Ratios
Operating Cash Flow Per Share	―	270.40	398.01	0.00	0.00
Free Cash Flow Per Share	―	250.00	377.46	0.00	0.00
CapEx Per Share	―	20.40	20.55	0.00	0.00
Free Cash Flow to Operating Cash Flow	―	0.92	0.95	0.94	0.99
Dividend Paid and CapEx Coverage Ratio	―	0.83	1.02	18.00	130.61
Capital Expenditure Coverage Ratio	―	13.26	19.36	18.00	130.61
Operating Cash Flow Coverage Ratio	―	16.17	18.58	19.33	12.28
Operating Cash Flow to Sales Ratio	―	0.78	0.76	0.87	0.73
Free Cash Flow Yield	―	7.35%	12.18%	0.00%	0.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	14.84	7.69	0.00	0.00
Price-to-Sales (P/S) Ratio	―	9.77	5.96	0.00	0.00
Price-to-Book (P/B) Ratio	―	5.67	4.59	0.00	0.00
Price-to-Free Cash Flow (P/FCF) Ratio	―	13.60	8.21	0.00	0.00
Price-to-Operating Cash Flow Ratio	―	12.57	7.79	0.00	0.00
Price-to-Earnings Growth (PEG) Ratio	―	-0.34	0.00	0.00	0.00
Price-to-Fair Value	―	5.67	4.59	0.00	0.00
Enterprise Value Multiple	―	13.16	6.84	-0.38	-0.37
Enterprise Value	―	80.36M	71.57M	-4.59M	-2.90M
EV to EBITDA	―	13.16	6.84	-0.38	-0.37
EV to Sales	―	9.28	5.53	-0.32	-0.29
EV to Free Cash Flow	―	12.92	7.62	-0.39	-0.40
EV to Operating Cash Flow	―	11.95	7.23	-0.37	-0.40
Tangible Book Value Per Share	―	602.32	678.94	0.00	0.00
Shareholders’ Equity Per Share	―	599.16	675.64	0.00	0.00
Tax and Other Ratios
Effective Tax Rate	―	0.00	<0.01	<0.01	<0.01
Revenue Per Share	―	348.11	520.46	0.00	0.00
Net Income Per Share	―	229.08	403.38	0.00	0.00
Tax Burden	―	1.00	1.00	1.00	1.00
Interest Burden	―	1.00	1.00	1.00	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.18	0.99	1.07	0.99

Beaver Coal Company (BVERS) Ratios

Beaver Coal Company Ratios