Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.95	1.31	1.54	1.55
Quick Ratio	―	0.95	1.31	1.54	1.55
Cash Ratio	―	0.00	0.45	0.62	0.52
Solvency Ratio	―	0.07	0.08	0.03	0.01
Operating Cash Flow Ratio	―	0.00	-0.09	0.04	0.00
Short-Term Operating Cash Flow Coverage	―	0.00	-7.16	0.73	0.00
Net Current Asset Value	€ ―	€ -2.15M	€ -2.01M	€ -2.37M	€ -2.73M
Leverage Ratios
Debt-to-Assets Ratio	―	0.20	0.21	0.18	0.21
Debt-to-Equity Ratio	―	1.19	1.78	2.48	3.27
Debt-to-Capital Ratio	―	0.54	0.64	0.71	0.77
Long-Term Debt-to-Capital Ratio	―	0.48	0.64	0.71	0.77
Financial Leverage Ratio	―	5.84	8.33	13.58	15.63
Debt Service Coverage Ratio	―	1.39	8.30	1.09	0.66
Interest Coverage Ratio	―	8.49	17.53	12.78	4.08
Debt to Market Cap	―	0.36	0.72	1.14	1.90
Interest Debt Per Share	―	3.18	3.51	3.43	3.76
Net Debt to EBITDA	―	3.22	-0.40	-4.15	-2.67
Profitability Margins
Gross Profit Margin	―	30.95%	-10.14%	-11.04%	42.83%
EBIT Margin	―	3.10%	2.70%	1.18%	0.63%
EBITDA Margin	―	4.37%	5.39%	2.43%	1.00%
Operating Profit Margin	―	1.74%	2.90%	1.73%	0.64%
Pretax Profit Margin	―	2.89%	2.54%	1.05%	0.48%
Net Profit Margin	―	2.94%	2.55%	1.05%	0.59%
Continuous Operations Profit Margin	―	2.94%	2.55%	1.05%	0.59%
Net Income Per EBT	―	101.56%	100.60%	100.00%	124.86%
EBT Per EBIT	―	166.81%	87.48%	60.58%	74.45%
Return on Assets (ROA)	―	4.26%	3.58%	1.24%	0.74%
Return on Equity (ROE)	―	24.92%	29.81%	16.82%	11.61%
Return on Capital Employed (ROCE)	―	7.59%	8.90%	3.97%	1.50%
Return on Invested Capital (ROIC)	―	6.82%	8.82%	4.41%	1.80%
Return on Tangible Assets	―	4.76%	3.97%	1.36%	0.82%
Earnings Yield	―	7.49%	11.65%	6.77%	6.18%
Efficiency Ratios
Receivables Turnover	―	4.61	0.00	2.90	3.02
Payables Turnover	―	2.89	4.12	3.82	2.50
Inventory Turnover	―	0.00	18.12M	17.60M	9.18M
Fixed Asset Turnover	―	177.29	158.59	142.67	179.72
Asset Turnover	―	1.45	1.40	1.18	1.25
Working Capital Turnover Ratio	―	20.49	6.00	4.63	5.86
Cash Conversion Cycle	―	-47.14	-88.50	30.05	-25.11
Days of Sales Outstanding	―	79.24	0.00	125.65	120.92
Days of Inventory Outstanding	―	0.00	<0.01	<0.01	<0.01
Days of Payables Outstanding	―	126.38	88.50	95.60	146.03
Operating Cycle	―	79.24	<0.01	125.65	120.92
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.00	-0.79	0.36	0.00
Free Cash Flow Per Share	―	0.00	-1.64	0.36	0.00
CapEx Per Share	―	0.00	0.85	0.00	0.00
Free Cash Flow to Operating Cash Flow	―	0.00	2.07	1.00	0.00
Dividend Paid and CapEx Coverage Ratio	―	0.00	-0.94	0.00	0.00
Capital Expenditure Coverage Ratio	―	0.00	-0.94	0.00	0.00
Operating Cash Flow Coverage Ratio	―	0.00	-0.23	0.11	0.00
Operating Cash Flow to Sales Ratio	―	0.00	-0.03	0.02	0.00
Free Cash Flow Yield	―	0.00%	-32.85%	10.65%	0.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	13.36	8.58	14.77	16.18
Price-to-Sales (P/S) Ratio	―	0.39	0.22	0.15	0.10
Price-to-Book (P/B) Ratio	―	3.33	2.56	2.48	1.88
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.00	-3.04	9.39	0.00
Price-to-Operating Cash Flow Ratio	―	0.00	-6.29	9.39	0.00
Price-to-Earnings Growth (PEG) Ratio	―	-0.21	0.14	0.09	0.02
Price-to-Fair Value	―	3.33	2.56	2.48	1.88
Enterprise Value Multiple	―	12.21	3.66	2.22	6.91
Enterprise Value	―	8.57M	3.25M	855.05K	1.11M
EV to EBITDA	―	12.21	3.66	2.22	6.91
EV to Sales	―	0.53	0.20	0.05	0.07
EV to Free Cash Flow	―	0.00	-2.75	3.27	0.00
EV to Operating Cash Flow	―	0.00	-5.68	3.27	0.00
Tangible Book Value Per Share	―	1.03	-4.64	-3.04	-0.46
Shareholders’ Equity Per Share	―	2.63	1.95	1.37	1.14
Tax and Other Ratios
Effective Tax Rate	―	-0.02	>-0.01	-0.17	-0.25
Revenue Per Share	―	22.29	22.82	21.98	22.28
Net Income Per Share	―	0.66	0.58	0.23	0.13
Tax Burden	―	1.02	1.01	1.00	1.25
Interest Burden	―	0.93	0.94	0.89	0.75
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	-0.44	1.57	0.00

Hopening SA (MLHPE) Ratios

Hopening SA Ratios