Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.31	1.26	0.40	0.54
Quick Ratio	―	0.30	1.17	0.14	0.25
Cash Ratio	―	0.02	0.29	0.02	0.04
Solvency Ratio	―	0.02	-1.99	-0.18	-0.22
Operating Cash Flow Ratio	―	0.00	0.00	0.18	0.55
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	2.11	1.03
Net Current Asset Value	€ ―	€ -835.46K	€ -220.68K	€ -1.97M	€ -1.37M
Leverage Ratios
Debt-to-Assets Ratio	―	1.12	0.46	0.33	1.02
Debt-to-Equity Ratio	―	-0.83	112.57	-0.37	-2.71
Debt-to-Capital Ratio	―	-5.01	0.99	-0.60	1.58
Long-Term Debt-to-Capital Ratio	―	-0.32	0.99	-0.27	5.96
Financial Leverage Ratio	―	-0.75	245.59	-1.13	-2.67
Debt Service Coverage Ratio	―	0.14	-46.47	-1.40	-0.52
Interest Coverage Ratio	―	-684.78	-415.89	-159.36	-128.60
Debt to Market Cap	―	0.20	0.11	0.32	0.54
Interest Debt Per Share	―	0.04	0.02	0.13	0.43
Net Debt to EBITDA	―	-3.39	-0.19	-0.99	-2.18
Profitability Margins
Gross Profit Margin	―	-642.91%	-30.50%	-252.89%	-1650.30%
EBIT Margin	―	-1601.06%	-627.05%	-3329.84%	-1868.04%
EBITDA Margin	―	-295.83%	-520.01%	-2227.96%	-1128.30%
Operating Profit Margin	―	-1601.06%	-627.05%	-3372.65%	-1699.15%
Pretax Profit Margin	―	-1603.40%	-628.56%	-4401.33%	-1881.25%
Net Profit Margin	―	-1260.05%	-774.83%	-3682.07%	-1512.45%
Continuous Operations Profit Margin	―	-1260.05%	-774.83%	-3682.07%	-1512.45%
Net Income Per EBT	―	78.59%	123.27%	83.66%	80.40%
EBT Per EBIT	―	100.15%	100.24%	130.50%	110.72%
Return on Assets (ROA)	―	-134.66%	-230.51%	-49.17%	-59.53%
Return on Equity (ROE)	―	100.48%	-56612.49%	55.80%	158.93%
Return on Capital Employed (ROCE)	―	168.94%	-424.96%	65.22%	1283.80%
Return on Invested Capital (ROIC)	―	576.13%	-349.91%	68.58%	-104.77%
Return on Tangible Assets	―	-164.18%	-260.22%	-67.64%	-89.11%
Earnings Yield	―	-23.78%	-57.24%	-47.36%	-31.68%
Efficiency Ratios
Receivables Turnover	―	0.20	0.65	0.07	0.18
Payables Turnover	―	0.99	0.88	0.39	3.94
Inventory Turnover	―	28.05	7.48	0.11	2.26
Fixed Asset Turnover	―	0.64	1.82	0.27	0.44
Asset Turnover	―	0.11	0.30	0.01	0.04
Working Capital Turnover Ratio	―	-0.19	-0.30	-0.02	-0.30
Cash Conversion Cycle	―	1.51K	198.97	7.34K	2.05K
Days of Sales Outstanding	―	1.86K	563.73	4.93K	1.98K
Days of Inventory Outstanding	―	13.01	48.78	3.34K	161.68
Days of Payables Outstanding	―	368.31	413.54	933.74	92.66
Operating Cycle	―	1.87K	612.51	8.27K	2.14K
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.00	0.00	0.12	0.24
Free Cash Flow Per Share	―	0.00	0.00	0.12	0.24
CapEx Per Share	―	0.00	0.00	0.00	0.00
Free Cash Flow to Operating Cash Flow	―	0.00	0.00	1.00	1.00
Dividend Paid and CapEx Coverage Ratio	―	0.00	0.00	0.00	0.00
Capital Expenditure Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.91	0.57
Operating Cash Flow to Sales Ratio	―	0.00	0.00	22.34	14.79
Free Cash Flow Yield	―	0.00%	0.00%	28.74%	30.99%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-4.20	-1.75	-2.11	-3.16
Price-to-Sales (P/S) Ratio	―	52.98	13.54	77.75	47.74
Price-to-Book (P/B) Ratio	―	-4.22	989.05	-1.18	-5.02
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.00	0.00	3.48	3.23
Price-to-Operating Cash Flow Ratio	―	0.00	0.00	3.48	3.23
Price-to-Earnings Growth (PEG) Ratio	―	0.07	0.04	0.11	-0.13
Price-to-Fair Value	―	-4.22	989.05	-1.18	-5.02
Enterprise Value Multiple	―	-21.29	-2.79	-4.48	-6.41
Enterprise Value	―	3.30M	3.33M	2.18M	4.83M
EV to EBITDA	―	-21.29	-2.79	-4.48	-6.41
EV to Sales	―	63.00	14.53	99.83	72.36
EV to Free Cash Flow	―	0.00	0.00	4.47	4.89
EV to Operating Cash Flow	―	0.00	0.00	4.47	4.89
Tangible Book Value Per Share	―	-0.05	>-0.01	-0.46	-0.30
Shareholders’ Equity Per Share	―	-0.04	<0.01	-0.35	-0.16
Tax and Other Ratios
Effective Tax Rate	―	0.25	0.13	0.16	0.20
Revenue Per Share	―	<0.01	0.02	<0.01	0.02
Net Income Per Share	―	-0.04	-0.12	-0.20	-0.25
Tax Burden	―	0.79	1.23	0.84	0.80
Interest Burden	―	1.00	1.00	1.32	1.01
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	―	0.00	0.00	-607.33	-978.75

Octopus Biosafety SA (OCR) Ratios

Octopus Biosafety SA Ratios