Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.12	0.17	0.12	0.25
Quick Ratio	―	0.12	0.17	0.12	0.25
Cash Ratio	―	0.01	0.03	0.02	0.25
Solvency Ratio	―	<0.01	<0.01	>-0.01	<0.01
Operating Cash Flow Ratio	―	<0.01	0.02	<0.01	>-0.01
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	$ ―	$ -352.82M	$ -360.47M	$ -301.48M	$ -208.26M
Leverage Ratios
Debt-to-Assets Ratio	―	0.09	0.11	0.18	0.04
Debt-to-Equity Ratio	―	1.02	1.20	1.96	0.61
Debt-to-Capital Ratio	―	0.51	0.55	0.66	0.38
Long-Term Debt-to-Capital Ratio	―	0.51	0.55	0.66	0.38
Financial Leverage Ratio	―	11.06	11.24	11.06	14.85
Debt Service Coverage Ratio	―	0.17	-0.02	-0.70	0.57
Interest Coverage Ratio	―	0.17	-0.05	-1.53	0.39
Debt to Market Cap	―	1.89	1.83	3.31	0.63
Interest Debt Per Share	―	11.75	12.73	26.95	6.26
Net Debt to EBITDA	―	18.25	-132.67	-52.40	-151.45
Profitability Margins
Gross Profit Margin	―	62.50%	65.43%	90.67%	91.19%
EBIT Margin	―	6.56%	-1.63%	-14.29%	3.46%
EBITDA Margin	―	8.23%	-1.63%	-11.22%	5.52%
Operating Profit Margin	―	6.56%	-1.63%	-14.29%	3.46%
Pretax Profit Margin	―	6.56%	-1.63%	-14.29%	3.46%
Net Profit Margin	―	4.72%	-0.79%	-9.57%	2.97%
Continuous Operations Profit Margin	―	4.72%	-0.79%	-9.57%	2.97%
Net Income Per EBT	―	71.85%	48.33%	66.92%	85.87%
EBT Per EBIT	―	100.00%	100.00%	100.00%	100.00%
Return on Assets (ROA)	―	0.26%	-0.04%	-0.27%	0.06%
Return on Equity (ROE)	―	2.83%	-0.44%	-2.98%	0.96%
Return on Capital Employed (ROCE)	―	1.87%	-0.12%	-1.45%	0.62%
Return on Invested Capital (ROIC)	―	1.35%	0.16%	-0.97%	0.53%
Return on Tangible Assets	―	0.26%	-0.04%	-0.27%	0.06%
Earnings Yield	―	5.23%	-0.67%	-5.04%	0.99%
Efficiency Ratios
Receivables Turnover	―	0.00	0.00	0.00	0.00
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	17.68	9.16	5.46	2.74
Asset Turnover	―	0.05	0.05	0.03	0.02
Working Capital Turnover Ratio	―	-0.07	-0.12	-0.05	-0.04
Cash Conversion Cycle	―	0.00	0.00	0.00	0.00
Days of Sales Outstanding	―	0.00	0.00	0.00	0.00
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	0.00	0.00	0.00	0.00
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.40	0.57	0.08	-0.05
Free Cash Flow Per Share	―	0.37	0.43	-0.10	-0.13
CapEx Per Share	―	0.03	0.14	0.19	0.08
Free Cash Flow to Operating Cash Flow	―	0.93	0.76	-1.22	2.45
Dividend Paid and CapEx Coverage Ratio	―	15.22	4.14	0.45	-0.69
Capital Expenditure Coverage Ratio	―	15.22	4.14	0.45	-0.69
Operating Cash Flow Coverage Ratio	―	0.04	0.05	<0.01	>-0.01
Operating Cash Flow to Sales Ratio	―	0.07	0.11	0.02	-0.02
Free Cash Flow Yield	―	7.34%	7.23%	-1.27%	-1.39%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	19.12	-150.00	-19.86	101.10
Price-to-Sales (P/S) Ratio	―	0.90	1.18	1.90	3.00
Price-to-Book (P/B) Ratio	―	0.54	0.66	0.59	0.97
Price-to-Free Cash Flow (P/FCF) Ratio	―	13.61	13.83	-78.95	-72.06
Price-to-Operating Cash Flow Ratio	―	12.72	10.49	95.97	-176.44
Price-to-Earnings Growth (PEG) Ratio	―	-0.02	1.67	0.04	-1.24
Price-to-Fair Value	―	0.54	0.66	0.59	0.97
Enterprise Value Multiple	―	29.21	-192.46	-69.32	-97.01
Enterprise Value	―	56.47M	69.59M	80.43M	-33.97M
EV to EBITDA	―	29.21	-205.16	-69.32	-97.01
EV to Sales	―	2.40	3.35	7.78	-5.35
EV to Free Cash Flow	―	36.30	39.14	-323.44	128.42
EV to Operating Cash Flow	―	33.92	29.68	393.14	314.42
Tangible Book Value Per Share	―	9.13	8.81	13.00	8.94
Shareholders’ Equity Per Share	―	9.43	9.12	13.54	9.83
Tax and Other Ratios
Effective Tax Rate	―	0.28	0.52	0.33	0.14
Revenue Per Share	―	5.66	5.07	4.22	3.16
Net Income Per Share	―	0.27	-0.04	-0.40	0.09
Tax Burden	―	0.72	0.48	0.67	0.86
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	―	0.02	0.00	0.04	0.08
Stock-Based Compensation to Revenue	―	0.03	0.00	0.03	0.01
Income Quality	―	1.50	-14.30	-0.21	-0.57

First Pacific Bancorp (FPBC) Ratios

First Pacific Bancorp Ratios