Ratios	Dec 23	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	―	2.07	2.26	1.83	2.50
Quick Ratio	―	1.28	1.09	0.78	-3.30
Cash Ratio	―	0.76	0.42	0.23	0.30
Solvency Ratio	―	-0.05	>-0.01	0.08	0.18
Operating Cash Flow Ratio	―	0.40	0.26	-0.30	1.23
Short-Term Operating Cash Flow Coverage	―	5.62	4.09	-1.28	0.00
Net Current Asset Value	€ ―	€ 4.47M	€ 3.75M	€ 4.39M	€ 634.78K
Leverage Ratios
Debt-to-Assets Ratio	―	0.24	0.22	0.27	0.25
Debt-to-Equity Ratio	―	0.74	0.70	0.85	0.50
Debt-to-Capital Ratio	―	0.43	0.41	0.46	0.33
Long-Term Debt-to-Capital Ratio	―	0.39	0.39	0.33	0.33
Financial Leverage Ratio	―	3.11	3.23	3.20	2.01
Debt Service Coverage Ratio	―	-1.57	-1.14	0.63	42.22
Interest Coverage Ratio	―	0.00	-8.47	215.75	22.99
Debt to Market Cap	―	0.63	0.68	0.85	0.16
Interest Debt Per Share	―	5.64	6.22	7.70	1.42
Net Debt to EBITDA	―	3.48	-1.72	1.82	1.11
Profitability Margins
Gross Profit Margin	―	56.55%	-2.84%	2.78%	2.17%
EBIT Margin	―	-2.21%	-2.57%	4.46%	30.71%
EBITDA Margin	―	-1.45%	-2.26%	5.44%	55.74%
Operating Profit Margin	―	-2.21%	-2.57%	4.51%	30.71%
Pretax Profit Margin	―	-3.79%	-0.89%	4.35%	7.20%
Net Profit Margin	―	-2.52%	-0.78%	2.94%	7.87%
Continuous Operations Profit Margin	―	-2.55%	-0.69%	3.22%	7.87%
Net Income Per EBT	―	66.44%	87.38%	67.47%	109.28%
EBT Per EBIT	―	171.21%	34.64%	96.52%	23.45%
Return on Assets (ROA)	―	-4.53%	-1.20%	4.72%	2.18%
Return on Equity (ROE)	―	-14.08%	-3.88%	15.11%	4.38%
Return on Capital Employed (ROCE)	―	-7.03%	-6.33%	13.63%	11.41%
Return on Invested Capital (ROIC)	―	-8.85%	-4.70%	8.36%	12.47%
Return on Tangible Assets	―	-4.75%	-1.25%	4.91%	2.75%
Earnings Yield	―	-11.84%	-3.74%	15.18%	1.37%
Efficiency Ratios
Receivables Turnover	―	22.25	8.63	8.44	0.00
Payables Turnover	―	5.15	8.76	11.51	1.80
Inventory Turnover	―	2.28	3.66	3.18	0.18
Fixed Asset Turnover	―	44.02	38.28	38.29	1.29K
Asset Turnover	―	1.80	1.55	1.61	0.28
Working Capital Turnover Ratio	―	3.53	3.55	6.91	0.72
Cash Conversion Cycle	―	105.36	100.41	126.34	1.80K
Days of Sales Outstanding	―	16.40	42.28	43.25	0.00
Days of Inventory Outstanding	―	159.76	99.79	114.79	2.00K
Days of Payables Outstanding	―	70.81	41.66	31.70	203.33
Operating Cycle	―	176.17	142.07	158.04	2.00K
Cash Flow Ratios
Operating Cash Flow Per Share	―	4.08	2.65	-4.10	1.78
Free Cash Flow Per Share	―	3.92	2.44	-4.27	1.08
CapEx Per Share	―	0.16	0.21	0.17	0.70
Free Cash Flow to Operating Cash Flow	―	0.96	0.92	1.04	0.61
Dividend Paid and CapEx Coverage Ratio	―	25.23	12.55	-24.27	2.55
Capital Expenditure Coverage Ratio	―	25.23	12.55	-24.27	2.55
Operating Cash Flow Coverage Ratio	―	0.72	0.44	-0.53	1.27
Operating Cash Flow to Sales Ratio	―	0.10	0.06	-0.09	1.14
Free Cash Flow Yield	―	43.52%	27.14%	-47.42%	12.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-8.44	-26.73	6.59	73.16
Price-to-Sales (P/S) Ratio	―	0.21	0.21	0.19	5.76
Price-to-Book (P/B) Ratio	―	1.19	1.04	1.00	3.20
Price-to-Free Cash Flow (P/FCF) Ratio	―	2.30	3.68	-2.11	8.33
Price-to-Operating Cash Flow Ratio	―	2.21	3.39	-2.20	5.07
Price-to-Earnings Growth (PEG) Ratio	―	-0.04	0.21	<0.01	-0.70
Price-to-Fair Value	―	1.19	1.04	1.00	3.20
Enterprise Value Multiple	―	-11.16	-10.92	5.38	11.44
Enterprise Value	―	5.65M	8.79M	11.21M	8.20M
EV to EBITDA	―	-11.16	-10.92	5.38	11.44
EV to Sales	―	0.16	0.25	0.29	6.38
EV to Free Cash Flow	―	1.75	4.37	-3.19	9.23
EV to Operating Cash Flow	―	1.68	4.02	-3.32	5.61
Tangible Book Value Per Share	―	6.79	7.97	8.28	1.63
Shareholders’ Equity Per Share	―	7.57	8.67	9.04	2.81
Tax and Other Ratios
Effective Tax Rate	―	-0.33	0.23	0.26	-0.09
Revenue Per Share	―	42.32	43.22	46.54	1.56
Net Income Per Share	―	-1.07	-0.34	1.37	0.12
Tax Burden	―	0.66	0.87	0.67	1.09
Interest Burden	―	1.71	0.35	0.97	0.23
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.00	0.00	5.65
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-3.83	-7.88	-3.00	15.71

Corep Lighting SA (MLCOR) Ratios

Corep Lighting SA Ratios