Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	27.53	0.00	15.54	12.83
Quick Ratio	―	27.53	0.00	15.54	12.83
Cash Ratio	―	27.53	0.00	15.54	12.83
Solvency Ratio	―	0.04	0.01	>-0.01	<0.01
Operating Cash Flow Ratio	―	9.42	0.00	7.66	5.71
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	CHF ―	CHF -28.09M	CHF -23.78M	CHF -17.91M	CHF -11.30M
Leverage Ratios
Debt-to-Assets Ratio	―	0.02	0.03	0.04	0.04
Debt-to-Equity Ratio	―	0.16	0.19	0.19	0.18
Debt-to-Capital Ratio	―	0.14	0.16	0.16	0.15
Long-Term Debt-to-Capital Ratio	―	0.14	0.16	0.16	0.15
Financial Leverage Ratio	―	6.83	7.01	5.49	4.23
Debt Service Coverage Ratio	―	5.24	3.34	0.54	1.15
Interest Coverage Ratio	―	3.64	0.18	-5.30	-5.77
Debt to Market Cap	―	0.01	0.01	0.02	0.02
Interest Debt Per Share	―	0.50	0.45	0.43	0.43
Net Debt to EBITDA	―	-11.12	-30.98	-183.71	-97.85
Profitability Margins
Gross Profit Margin	―	-67.94%	100.00%	100.00%	100.00%
EBIT Margin	―	610.95%	1.05%	-1.41%	-1.41%
EBITDA Margin	―	922.41%	3.02%	0.43%	0.80%
Operating Profit Margin	―	610.95%	0.16%	-3.70%	-3.68%
Pretax Profit Margin	―	610.95%	0.16%	-2.11%	-2.05%
Net Profit Margin	―	567.78%	0.10%	-2.16%	-2.12%
Continuous Operations Profit Margin	―	567.78%	0.10%	-2.16%	-2.12%
Net Income Per EBT	―	92.94%	65.50%	102.61%	103.17%
EBT Per EBIT	―	100.00%	100.00%	56.90%	55.73%
Return on Assets (ROA)	―	2.09%	0.04%	-0.99%	-1.07%
Return on Equity (ROE)	―	14.28%	0.31%	-5.43%	-4.51%
Return on Capital Employed (ROCE)	―	2.28%	0.07%	-1.74%	-1.92%
Return on Invested Capital (ROIC)	―	2.12%	0.10%	-4.08%	-4.26%
Return on Tangible Assets	―	2.16%	0.05%	-1.04%	-1.11%
Earnings Yield	―	1.00%	0.02%	-0.44%	-0.48%
Efficiency Ratios
Receivables Turnover	―	0.06	0.00	0.00	0.00
Payables Turnover	―	0.42	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	1.06	129.53	106.75	120.64
Asset Turnover	―	<0.01	0.42	0.46	0.50
Working Capital Turnover Ratio	―	<0.01	1.18	1.31	1.53
Cash Conversion Cycle	―	4.79K	0.00	0.00	0.00
Days of Sales Outstanding	―	5.65K	0.00	0.00	0.00
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	861.71	0.00	0.00	0.00
Operating Cycle	―	5.65K	0.00	0.00	0.00
Cash Flow Ratios
Operating Cash Flow Per Share	―	2.26	3.00	2.21	1.79
Free Cash Flow Per Share	―	2.03	2.86	1.94	1.53
CapEx Per Share	―	0.23	0.14	0.27	0.26
Free Cash Flow to Operating Cash Flow	―	0.90	0.95	0.88	0.85
Dividend Paid and CapEx Coverage Ratio	―	9.75	21.12	8.10	2.72
Capital Expenditure Coverage Ratio	―	9.75	21.12	8.10	6.88
Operating Cash Flow Coverage Ratio	―	5.69	7.56	5.58	4.50
Operating Cash Flow to Sales Ratio	―	37.35	0.49	0.43	0.39
Free Cash Flow Yield	―	5.90%	9.22%	7.73%	7.54%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	100.15	4.84K	-225.16	-207.00
Price-to-Sales (P/S) Ratio	―	568.66	5.07	4.87	4.38
Price-to-Book (P/B) Ratio	―	14.30	15.04	12.22	9.34
Price-to-Free Cash Flow (P/FCF) Ratio	―	16.96	10.85	12.94	13.26
Price-to-Operating Cash Flow Ratio	―	15.22	10.34	11.34	11.34
Price-to-Earnings Growth (PEG) Ratio	―	0.02	-45.69	-18.05	1.68
Price-to-Fair Value	―	14.30	15.04	12.22	9.34
Enterprise Value Multiple	―	50.53	137.16	942.05	450.17
Enterprise Value	―	106.59M	95.60M	79.45M	62.83M
EV to EBITDA	―	50.53	137.16	942.05	450.17
EV to Sales	―	466.07	4.14	4.07	3.60
EV to Free Cash Flow	―	13.90	8.85	10.83	10.90
EV to Operating Cash Flow	―	12.48	8.43	9.49	9.31
Tangible Book Value Per Share	―	1.85	1.54	1.50	1.78
Shareholders’ Equity Per Share	―	2.41	2.06	2.06	2.17
Tax and Other Ratios
Effective Tax Rate	―	0.07	0.34	-0.03	-0.03
Revenue Per Share	―	0.06	6.11	5.16	4.62
Net Income Per Share	―	0.34	<0.01	-0.11	-0.10
Tax Burden	―	0.93	0.66	1.03	1.03
Interest Burden	―	1.00	0.15	1.50	1.45
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	―	6.58	467.83	-19.85	-18.26

FirstCaution SA (MLFIR) Ratios

FirstCaution SA Ratios