Ratios	Dec 23	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	―	0.57	0.74	0.75	2.92
Quick Ratio	―	0.56	0.73	0.74	2.83
Cash Ratio	―	0.03	0.04	0.09	1.96
Solvency Ratio	―	<0.01	0.10	0.03	0.03
Operating Cash Flow Ratio	―	0.39	0.44	0.02	0.51
Short-Term Operating Cash Flow Coverage	―	4.14	2.41	0.03	1.30
Net Current Asset Value	€ ―	€ -24.75M	€ -25.57M	€ -22.04M	€ -13.60M
Leverage Ratios
Debt-to-Assets Ratio	―	0.48	0.48	0.69	0.58
Debt-to-Equity Ratio	―	2.08	1.96	3.24	5.42
Debt-to-Capital Ratio	―	0.68	0.66	0.76	0.84
Long-Term Debt-to-Capital Ratio	―	0.66	0.64	0.72	0.83
Financial Leverage Ratio	―	4.39	4.09	4.70	9.29
Debt Service Coverage Ratio	―	0.37	1.65	0.20	0.79
Interest Coverage Ratio	―	-2.13	3.71	-0.24	1.84
Debt to Market Cap	―	0.17	0.15	0.22	0.14
Interest Debt Per Share	―	0.78	0.85	1.04	0.55
Net Debt to EBITDA	―	33.45	5.85	22.38	13.67
Profitability Margins
Gross Profit Margin	―	-103.69%	-22.63%	-43.65%	-70.07%
EBIT Margin	―	-14.61%	25.32%	-1.02%	22.58%
EBITDA Margin	―	8.35%	38.72%	10.78%	58.84%
Operating Profit Margin	―	-14.42%	25.28%	-1.40%	22.58%
Pretax Profit Margin	―	-21.38%	18.51%	-6.82%	12.01%
Net Profit Margin	―	-20.58%	19.48%	-0.83%	4.84%
Continuous Operations Profit Margin	―	-21.73%	18.81%	-0.83%	4.84%
Net Income Per EBT	―	96.24%	105.26%	12.18%	40.30%
EBT Per EBIT	―	148.32%	73.22%	487.50%	53.17%
Return on Assets (ROA)	―	-3.44%	4.31%	-0.16%	0.36%
Return on Equity (ROE)	―	-15.10%	17.62%	-0.73%	3.31%
Return on Capital Employed (ROCE)	―	-3.25%	7.03%	-0.35%	1.85%
Return on Invested Capital (ROIC)	―	-3.15%	6.72%	-0.04%	0.71%
Return on Tangible Assets	―	-5.50%	6.59%	-0.24%	0.46%
Earnings Yield	―	-1.20%	1.35%	-0.05%	0.08%
Efficiency Ratios
Receivables Turnover	―	1.40	2.03	1.23	0.87
Payables Turnover	―	3.16	3.62	4.91	5.17
Inventory Turnover	―	110.02	93.99	123.25	14.83
Fixed Asset Turnover	―	1.49	1.43	1.62	1.56
Asset Turnover	―	0.17	0.22	0.19	0.07
Working Capital Turnover Ratio	―	-1.98	-4.11	6.60	1.20
Cash Conversion Cycle	―	147.88	82.79	226.41	371.74
Days of Sales Outstanding	―	260.15	179.75	297.79	417.77
Days of Inventory Outstanding	―	3.32	3.88	2.96	24.62
Days of Payables Outstanding	―	115.59	100.84	74.33	70.64
Operating Cycle	―	263.47	183.63	300.75	442.38
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.16	0.15	<0.01	0.05
Free Cash Flow Per Share	―	0.14	-0.05	-0.46	0.05
CapEx Per Share	―	0.03	0.21	0.47	0.00
Free Cash Flow to Operating Cash Flow	―	0.85	-0.33	-61.92	1.00
Dividend Paid and CapEx Coverage Ratio	―	6.53	0.75	0.02	0.00
Capital Expenditure Coverage Ratio	―	6.53	0.75	0.02	0.00
Operating Cash Flow Coverage Ratio	―	0.21	0.19	<0.01	0.09
Operating Cash Flow to Sales Ratio	―	0.61	0.41	0.03	0.69
Free Cash Flow Yield	―	3.02%	-0.93%	-9.97%	1.19%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-83.15	74.31	-2.00K	1.20K
Price-to-Sales (P/S) Ratio	―	17.11	14.48	16.65	58.28
Price-to-Book (P/B) Ratio	―	12.55	13.10	14.69	39.89
Price-to-Free Cash Flow (P/FCF) Ratio	―	33.08	-107.37	-10.03	84.25
Price-to-Operating Cash Flow Ratio	―	28.02	35.54	621.03	84.25
Price-to-Earnings Growth (PEG) Ratio	―	0.48	-0.02	11.81	-14.80
Price-to-Fair Value	―	12.55	13.10	14.69	39.89
Enterprise Value Multiple	―	238.44	43.24	176.80	112.72
Enterprise Value	―	131.14M	156.57M	130.83M	111.03M
EV to EBITDA	―	238.44	43.24	176.80	112.72
EV to Sales	―	19.90	16.74	19.06	66.32
EV to Free Cash Flow	―	38.48	-124.16	-11.48	95.88
EV to Operating Cash Flow	―	32.59	41.09	711.04	95.88
Tangible Book Value Per Share	―	-0.24	-0.18	-0.21	-0.11
Shareholders’ Equity Per Share	―	0.36	0.42	0.32	0.10
Tax and Other Ratios
Effective Tax Rate	―	-0.02	-0.02	0.88	0.60
Revenue Per Share	―	0.27	0.38	0.28	0.07
Net Income Per Share	―	-0.06	0.07	>-0.01	<0.01
Tax Burden	―	0.96	1.05	0.12	0.40
Interest Burden	―	1.46	0.73	6.69	0.53
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.05	0.10	0.27
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-2.86	2.20	-0.39	14.30K

Scientia School SA (MLSCI) Ratios

Scientia School SA Ratios