Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.38	2.46	9.74
Quick Ratio	―	0.98	1.64	8.24
Cash Ratio	―	0.61	1.03	6.54
Solvency Ratio	―	-1.44	-0.43	-0.06
Operating Cash Flow Ratio	―	0.00	0.00	0.00
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00
Net Current Asset Value	AU$ ―	AU$ -14.21M	AU$ 60.81M	AU$ 189.81M
Leverage Ratios
Debt-to-Assets Ratio	―	0.12	0.03	0.03
Debt-to-Equity Ratio	―	0.18	0.05	0.04
Debt-to-Capital Ratio	―	0.16	0.04	0.04
Long-Term Debt-to-Capital Ratio	―	0.03	0.02	0.04
Financial Leverage Ratio	―	1.55	1.43	1.34
Debt Service Coverage Ratio	―	-5.04	-4.36	-1.64
Interest Coverage Ratio	―	-42.82	-29.62	-18.99
Debt to Market Cap	―	0.21	0.13	0.16
Interest Debt Per Share	―	7.61	4.95	5.62
Net Debt to EBITDA	―	-0.02	0.77	102.34
Profitability Margins
Gross Profit Margin	―	65.80%	88.76%	0.00%
EBIT Margin	―	-170.24%	-55.82%	0.00%
EBITDA Margin	―	-152.96%	-39.00%	0.00%
Operating Profit Margin	―	-85.80%	-48.93%	0.00%
Pretax Profit Margin	―	-172.24%	-57.47%	0.00%
Net Profit Margin	―	-131.75%	-50.48%	0.00%
Continuous Operations Profit Margin	―	-170.90%	-59.25%	0.00%
Net Income Per EBT	―	76.49%	87.83%	146.86%
EBT Per EBIT	―	200.75%	117.45%	35.97%
Return on Assets (ROA)	―	-45.09%	-10.65%	-1.35%
Return on Equity (ROE)	―	-70.03%	-15.25%	-1.80%
Return on Capital Employed (ROCE)	―	-35.87%	-11.38%	-2.64%
Return on Invested Capital (ROIC)	―	-31.85%	-11.52%	-3.67%
Return on Tangible Assets	―	-45.09%	-10.65%	-1.35%
Earnings Yield	―	-78.74%	-43.20%	-6.86%
Efficiency Ratios
Receivables Turnover	―	6.72	7.29	0.00
Payables Turnover	―	2.75	0.77	-1.95
Inventory Turnover	―	1.61	0.31	-0.75
Fixed Asset Turnover	―	0.47	0.27	0.00
Asset Turnover	―	0.34	0.21	0.00
Working Capital Turnover Ratio	―	2.57	0.98	0.00
Cash Conversion Cycle	―	147.68	756.52	-301.07
Days of Sales Outstanding	―	54.30	50.06	0.00
Days of Inventory Outstanding	―	226.12	1.18K	-488.68
Days of Payables Outstanding	―	132.74	474.05	-187.60
Operating Cycle	―	280.42	1.23K	-488.68
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.00	0.00	0.00
Free Cash Flow Per Share	―	-5.98	-28.22	-44.82
CapEx Per Share	―	4.60	18.79	33.36
Free Cash Flow to Operating Cash Flow	―	0.00	0.00	0.00
Dividend Paid and CapEx Coverage Ratio	―	0.00	0.00	0.00
Capital Expenditure Coverage Ratio	―	0.00	0.00	0.00
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.00	0.00	0.00
Free Cash Flow Yield	―	-17.24%	-82.38%	-130.89%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-1.27	-2.31	-14.57
Price-to-Sales (P/S) Ratio	―	1.67	1.17	0.00
Price-to-Book (P/B) Ratio	―	0.89	0.35	0.26
Price-to-Free Cash Flow (P/FCF) Ratio	―	-5.80	-1.21	-0.76
Price-to-Operating Cash Flow Ratio	―	0.00	0.00	0.00
Price-to-Earnings Growth (PEG) Ratio	―	-0.02	>-0.01	0.12
Price-to-Fair Value	―	0.89	0.35	0.26
Enterprise Value Multiple	―	-1.11	-2.23	-10.59
Enterprise Value	―	379.02M	174.72M	18.62M
EV to EBITDA	―	-1.11	-2.23	-10.59
EV to Sales	―	1.70	0.87	0.00
EV to Free Cash Flow	―	-5.88	-0.90	-0.07
EV to Operating Cash Flow	―	0.00	0.00	0.00
Tangible Book Value Per Share	―	44.11	116.12	152.64
Shareholders’ Equity Per Share	―	38.98	97.06	130.44
Tax and Other Ratios
Effective Tax Rate	―	<0.01	-0.03	-0.39
Revenue Per Share	―	20.72	29.32	0.00
Net Income Per Share	―	-27.30	-14.80	-2.35
Tax Burden	―	0.76	0.88	1.47
Interest Burden	―	1.01	1.03	1.17
Research & Development to Revenue	―	0.00	0.00	0.00
SG&A to Revenue	―	0.21	0.27	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00
Income Quality	―	0.00	0.00	0.00

Sayona Mining Limited Unsponsored ADR (ELVR) Ratios

Sayona Mining Limited Unsponsored ADR Ratios