Ratios	Dec 23	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	―	0.75	1.00	1.42	4.71
Quick Ratio	―	0.59	0.58	1.09	2.74
Cash Ratio	―	0.19	0.26	0.12	1.54
Solvency Ratio	―	-0.10	0.09	-0.03	0.06
Operating Cash Flow Ratio	―	-0.30	0.09	-0.52	>-0.01
Short-Term Operating Cash Flow Coverage	―	-14.63	5.02	-3.55	0.00
Net Current Asset Value	€ ―	€ -2.14M	€ -161.21K	€ -110.66K	€ -96.72K
Leverage Ratios
Debt-to-Assets Ratio	―	0.34	0.04	0.12	0.04
Debt-to-Equity Ratio	―	0.60	0.05	0.16	0.04
Debt-to-Capital Ratio	―	0.37	0.04	0.14	0.04
Long-Term Debt-to-Capital Ratio	―	0.37	0.04	0.11	0.04
Financial Leverage Ratio	―	1.75	1.15	1.33	1.05
Debt Service Coverage Ratio	―	-9.59	3.36	-0.17	6.35
Interest Coverage Ratio	―	-21.76	-1.26	-5.57	3.86
Debt to Market Cap	―	0.02	<0.01	<0.01	<0.01
Interest Debt Per Share	―	0.25	0.02	0.06	0.03
Net Debt to EBITDA	―	-7.04	2.70	-4.86	9.01
Profitability Margins
Gross Profit Margin	―	90.90%	98.04%	99.58%	92.35%
EBIT Margin	―	-82.13%	-1.73%	-13.79%	4.07%
EBITDA Margin	―	-73.41%	2.81%	-13.42%	4.27%
Operating Profit Margin	―	-82.13%	-1.73%	-14.20%	2.87%
Pretax Profit Margin	―	-83.69%	-3.11%	-16.34%	3.32%
Net Profit Margin	―	-73.36%	1.13%	-5.83%	3.32%
Continuous Operations Profit Margin	―	-73.36%	1.46%	-5.83%	3.32%
Net Income Per EBT	―	87.66%	-36.36%	35.69%	100.00%
EBT Per EBIT	―	101.90%	179.56%	115.07%	115.56%
Return on Assets (ROA)	―	-4.63%	0.24%	-0.89%	0.25%
Return on Equity (ROE)	―	-8.10%	0.27%	-1.18%	0.26%
Return on Capital Employed (ROCE)	―	-5.68%	-0.40%	-2.55%	0.22%
Return on Invested Capital (ROIC)	―	-4.97%	0.19%	-0.89%	0.25%
Return on Tangible Assets	―	-39.61%	1.31%	-2.85%	0.33%
Earnings Yield	―	-0.29%	<0.01%	-0.04%	0.03%
Efficiency Ratios
Receivables Turnover	―	48.02	15.62	0.00	0.00
Payables Turnover	―	0.28	0.31	0.07	1.01
Inventory Turnover	―	0.41	0.10	0.01	0.51
Fixed Asset Turnover	―	2.49	3.44	2.13	0.70
Asset Turnover	―	0.06	0.21	0.15	0.08
Working Capital Turnover Ratio	―	-5.88	7.06	3.10	4.73
Cash Conversion Cycle	―	-402.63	2.36K	23.70K	350.15
Days of Sales Outstanding	―	7.60	23.36	0.00	0.00
Days of Inventory Outstanding	―	882.99	3.51K	28.92K	711.34
Days of Payables Outstanding	―	1.29K	1.18K	5.21K	361.18
Operating Cycle	―	890.59	3.54K	28.92K	711.34
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.02	<0.01	-0.04	>-0.01
Free Cash Flow Per Share	―	-0.24	-0.09	-0.40	-0.23
CapEx Per Share	―	0.22	0.10	0.37	0.23
Free Cash Flow to Operating Cash Flow	―	12.65	-22.41	10.41	7.56K
Dividend Paid and CapEx Coverage Ratio	―	-0.09	0.04	-0.11	>-0.01
Capital Expenditure Coverage Ratio	―	-0.09	0.04	-0.11	>-0.01
Operating Cash Flow Coverage Ratio	―	-0.08	0.21	-0.69	>-0.01
Operating Cash Flow to Sales Ratio	―	-0.41	0.04	-0.53	>-0.01
Free Cash Flow Yield	―	-2.03%	-0.71%	-3.96%	-4.34%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-348.93	11.48K	-2.40K	3.13K
Price-to-Sales (P/S) Ratio	―	255.99	130.05	140.09	104.09
Price-to-Book (P/B) Ratio	―	28.26	31.50	28.37	8.16
Price-to-Free Cash Flow (P/FCF) Ratio	―	-49.37	-141.55	-25.28	-23.05
Price-to-Operating Cash Flow Ratio	―	-624.61	3.17K	-263.09	-174.26K
Price-to-Earnings Growth (PEG) Ratio	―	0.15	-85.43	6.81	-24.92
Price-to-Fair Value	―	28.26	31.50	28.37	8.16
Enterprise Value Multiple	―	-355.73	4.63K	-1.05K	2.44K
Enterprise Value	―	97.39M	114.91M	81.16M	45.83M
EV to EBITDA	―	-355.73	4.63K	-1.05K	2.44K
EV to Sales	―	261.16	130.12	140.74	104.47
EV to Free Cash Flow	―	-50.37	-141.63	-25.40	-23.13
EV to Operating Cash Flow	―	-637.22	3.17K	-264.31	-174.91K
Tangible Book Value Per Share	―	-0.23	0.02	0.03	0.47
Shareholders’ Equity Per Share	―	0.42	0.42	0.36	0.64
Tax and Other Ratios
Effective Tax Rate	―	0.12	1.47	0.64	-0.13
Revenue Per Share	―	0.05	0.10	0.07	0.05
Net Income Per Share	―	-0.03	<0.01	>-0.01	<0.01
Tax Burden	―	0.88	-0.36	0.36	1.00
Interest Burden	―	1.02	1.80	1.18	0.82
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.07	0.02	0.41	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.49	-1.32	3.26	-0.02

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