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

Hopening SA (MLHPE) Ratios

Hopening SA Ratios