Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.27	0.32	0.41
Quick Ratio	―	0.27	0.32	0.41
Cash Ratio	―	0.02	<0.01	0.18
Solvency Ratio	―	-0.24	-0.24	-0.33
Operating Cash Flow Ratio	―	-0.20	-0.35	-0.60
Short-Term Operating Cash Flow Coverage	―	-22.37	-73.99	-92.72
Net Current Asset Value	S$ ―	S$ -4.55M	S$ -3.05M	S$ -1.95M
Leverage Ratios
Debt-to-Assets Ratio	―	0.15	0.08	0.13
Debt-to-Equity Ratio	―	-0.06	-0.04	-0.10
Debt-to-Capital Ratio	―	-0.06	-0.04	-0.12
Long-Term Debt-to-Capital Ratio	―	-0.04	>-0.01	-0.02
Financial Leverage Ratio	―	-0.39	-0.55	-0.81
Debt Service Coverage Ratio	―	-16.02	-13.27	-48.41
Interest Coverage Ratio	―	-44.22	-18.88	-582.94
Debt to Market Cap	―	<0.01	<0.01	<0.01
Interest Debt Per Share	―	0.01	<0.01	<0.01
Net Debt to EBITDA	―	-0.10	-0.09	0.36
Profitability Margins
Gross Profit Margin	―	-6.26%	36.32%	35.30%
EBIT Margin	―	-3045.04%	-1021.29%	-1917.27%
EBITDA Margin	―	-2957.74%	-986.50%	-1865.87%
Operating Profit Margin	―	-3404.85%	-1060.13%	-2077.40%
Pretax Profit Margin	―	-3122.05%	-1077.44%	-1920.83%
Net Profit Margin	―	-3229.52%	-1110.97%	-1933.81%
Continuous Operations Profit Margin	―	-3229.52%	-1110.97%	-1933.81%
Net Income Per EBT	―	103.44%	103.11%	100.68%
EBT Per EBIT	―	91.69%	101.63%	92.46%
Return on Assets (ROA)	―	-89.43%	-70.60%	-76.21%
Return on Equity (ROE)	―	34.99%	38.64%	61.55%
Return on Capital Employed (ROCE)	―	38.30%	37.62%	71.03%
Return on Invested Capital (ROIC)	―	39.13%	38.49%	73.73%
Return on Tangible Assets	―	-89.43%	-70.60%	-76.21%
Earnings Yield	―	-1.27%	-0.94%	-0.96%
Efficiency Ratios
Receivables Turnover	―	0.40	0.48	0.13
Payables Turnover	―	0.00	0.00	0.00
Inventory Turnover	―	29.68	8.37	5.63
Fixed Asset Turnover	―	0.54	0.67	0.36
Asset Turnover	―	0.03	0.06	0.04
Working Capital Turnover Ratio	―	-0.01	-0.04	-0.04
Cash Conversion Cycle	―	914.76	811.05	2.90K
Days of Sales Outstanding	―	902.46	767.45	2.84K
Days of Inventory Outstanding	―	12.30	43.60	64.80
Days of Payables Outstanding	―	0.00	0.00	0.00
Operating Cycle	―	914.76	811.05	2.90K
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.06	-0.07	-0.09
Free Cash Flow Per Share	―	-0.06	-0.07	-0.09
CapEx Per Share	―	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	1.02	1.04	1.01
Dividend Paid and CapEx Coverage Ratio	―	-56.48	-22.70	-115.25
Capital Expenditure Coverage Ratio	―	-56.48	-22.70	-115.25
Operating Cash Flow Coverage Ratio	―	-4.85	-12.66	-10.07
Operating Cash Flow to Sales Ratio	―	-25.58	-15.31	-32.68
Free Cash Flow Yield	―	-1.02%	-1.35%	-1.64%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-78.98	-106.35	-104.24
Price-to-Sales (P/S) Ratio	―	2.55K	1.18K	2.02K
Price-to-Book (P/B) Ratio	―	-27.64	-41.09	-64.16
Price-to-Free Cash Flow (P/FCF) Ratio	―	-97.98	-73.92	-61.15
Price-to-Operating Cash Flow Ratio	―	-99.71	-77.17	-61.69
Price-to-Earnings Growth (PEG) Ratio	―	-2.01	29.89	-0.95
Price-to-Fair Value	―	-27.64	-41.09	-64.16
Enterprise Value Multiple	―	-86.33	-119.85	-107.68
Enterprise Value	―	123.38M	119.15M	113.72M
EV to EBITDA	―	-86.33	-119.85	-107.68
EV to Sales	―	2.55K	1.18K	2.01K
EV to Free Cash Flow	―	-98.09	-73.97	-60.95
EV to Operating Cash Flow	―	-99.83	-77.23	-61.48
Tangible Book Value Per Share	―	-0.21	-0.13	-0.09
Shareholders’ Equity Per Share	―	-0.21	-0.13	-0.09
Tax and Other Ratios
Effective Tax Rate	―	-0.03	-0.03	>-0.01
Revenue Per Share	―	<0.01	<0.01	<0.01
Net Income Per Share	―	-0.07	-0.05	-0.05
Tax Burden	―	1.03	1.03	1.01
Interest Burden	―	1.03	1.05	1.00
Research & Development to Revenue	―	4.99	1.66	5.17
SG&A to Revenue	―	26.13	8.20	13.97
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00
Income Quality	―	0.79	1.38	1.69

Cuprina Holdings (Cayman) Limited Class A (CUPR) Ratios

Cuprina Holdings (Cayman) Limited Class A Ratios