Ratios	Jun 24	Jun 23	Jun 22	Jun 21
Liquidity Ratios
Current Ratio	―	3.59	4.85	5.10	2.90
Quick Ratio	―	0.50	0.92	2.07	1.24
Cash Ratio	―	<0.01	<0.01	0.19	0.91
Solvency Ratio	―	0.41	0.32	0.64	0.04
Operating Cash Flow Ratio	―	0.30	0.25	0.17	0.16
Short-Term Operating Cash Flow Coverage	―	1.05	4.07	0.00	0.00
Net Current Asset Value	$ ―	$ 260.55M	$ 248.71M	$ 293.59M	$ 196.00M
Leverage Ratios
Debt-to-Assets Ratio	―	0.04	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	―	0.05	<0.01	<0.01	<0.01
Debt-to-Capital Ratio	―	0.05	<0.01	<0.01	<0.01
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.24	1.18	1.19	1.36
Debt Service Coverage Ratio	―	2.18	8.30	98.86	8.43
Interest Coverage Ratio	―	28.48	106.98	82.86	-17.49
Debt to Market Cap	―	0.06	<0.01	0.00	0.00
Interest Debt Per Share	―	42.88	7.18	2.04	3.13
Net Debt to EBITDA	―	0.41	0.13	-0.13	-16.85
Profitability Margins
Gross Profit Margin	―	17.21%	21.05%	25.69%	1.84%
EBIT Margin	―	13.37%	3.98%	17.38%	-7.22%
EBITDA Margin	―	20.57%	12.93%	23.77%	2.29%
Operating Profit Margin	―	13.00%	14.11%	17.21%	-7.86%
Pretax Profit Margin	―	12.91%	3.84%	17.17%	-7.67%
Net Profit Margin	―	9.94%	2.86%	13.93%	-6.92%
Continuous Operations Profit Margin	―	9.94%	2.86%	13.93%	-6.18%
Net Income Per EBT	―	76.95%	74.38%	81.15%	90.12%
EBT Per EBIT	―	99.33%	27.24%	99.74%	97.67%
Return on Assets (ROA)	―	4.66%	1.18%	7.08%	-2.67%
Return on Equity (ROE)	―	5.78%	1.39%	8.45%	-3.64%
Return on Capital Employed (ROCE)	―	6.98%	6.38%	9.65%	-3.64%
Return on Invested Capital (ROIC)	―	5.16%	4.72%	7.83%	-2.93%
Return on Tangible Assets	―	4.66%	1.18%	7.08%	-2.67%
Earnings Yield	―	8.44%	1.70%	7.28%	-3.04%
Efficiency Ratios
Receivables Turnover	―	9.42	7.31	5.81	8.86
Payables Turnover	―	6.89	7.87	7.89	7.29
Inventory Turnover	―	0.99	0.95	1.33	1.38
Fixed Asset Turnover	―	0.92	0.76	1.03	0.80
Asset Turnover	―	0.47	0.41	0.51	0.39
Working Capital Turnover Ratio	―	1.47	1.14	1.47	2.08
Cash Conversion Cycle	―	353.72	386.74	290.25	255.19
Days of Sales Outstanding	―	38.76	49.94	62.87	41.22
Days of Inventory Outstanding	―	367.97	383.20	273.66	264.04
Days of Payables Outstanding	―	53.01	46.40	46.28	50.06
Operating Cycle	―	406.73	433.14	336.52	305.26
Cash Flow Ratios
Operating Cash Flow Per Share	―	38.53	20.78	15.30	24.07
Free Cash Flow Per Share	―	-8.07	-58.31	-37.75	-17.01
CapEx Per Share	―	46.60	79.09	53.05	41.08
Free Cash Flow to Operating Cash Flow	―	-0.21	-2.81	-2.47	-0.71
Dividend Paid and CapEx Coverage Ratio	―	0.58	0.21	0.22	0.44
Capital Expenditure Coverage Ratio	―	0.83	0.26	0.29	0.59
Operating Cash Flow Coverage Ratio	―	0.95	3.12	14.79	15.76
Operating Cash Flow to Sales Ratio	―	0.08	0.05	0.03	0.07
Free Cash Flow Yield	―	-1.42%	-8.90%	-4.06%	-2.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	11.84	58.67	13.74	-32.87
Price-to-Sales (P/S) Ratio	―	1.18	1.68	1.91	2.27
Price-to-Book (P/B) Ratio	―	0.69	0.82	1.16	1.20
Price-to-Free Cash Flow (P/FCF) Ratio	―	-70.19	-11.23	-24.64	-47.62
Price-to-Operating Cash Flow Ratio	―	14.70	31.52	60.79	33.64
Price-to-Earnings Growth (PEG) Ratio	―	0.04	-0.70	-0.04	-0.37
Price-to-Fair Value	―	0.69	0.82	1.16	1.20
Enterprise Value Multiple	―	6.13	13.10	7.91	82.42
Enterprise Value	―	592.01M	647.40M	894.88M	667.29M
EV to EBITDA	―	6.13	13.10	7.91	82.42
EV to Sales	―	1.26	1.69	1.88	1.89
EV to Free Cash Flow	―	-75.21	-11.35	-24.22	-39.53
EV to Operating Cash Flow	―	15.75	31.83	59.77	27.93
Tangible Book Value Per Share	―	826.96	800.86	800.85	675.98
Shareholders’ Equity Per Share	―	826.96	800.86	800.85	675.98
Tax and Other Ratios
Effective Tax Rate	―	0.23	0.26	0.19	0.20
Revenue Per Share	―	481.39	390.52	485.97	356.22
Net Income Per Share	―	47.83	11.16	67.70	-24.64
Tax Burden	―	0.77	0.74	0.81	0.90
Interest Burden	―	0.97	0.97	0.99	1.06
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	―	0.81	1.86	0.23	-1.09

J G Boswell Company (BWEL) Ratios

J G Boswell Company Ratios