Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.35	2.95	1.66	6.00
Quick Ratio	―	2.35	2.95	1.66	6.00
Cash Ratio	―	1.90	2.74	1.21	5.13
Solvency Ratio	―	-1.41	-6.55	-3.52	-68.50
Operating Cash Flow Ratio	―	-1.32	-5.66	-2.88	-32.38
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	$ ―	$ 17.00K	$ 257.00K	$ 54.00K	$ 40.00K
Leverage Ratios
Debt-to-Assets Ratio	―	0.01	0.00	0.00	0.00
Debt-to-Equity Ratio	―	0.02	0.00	0.00	0.00
Debt-to-Capital Ratio	―	0.02	0.00	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.46	1.10	2.52	1.03
Debt Service Coverage Ratio	―	-286.00	0.00	0.00	0.00
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	<0.01	0.00	0.00	0.00
Net Debt to EBITDA	―	0.56	0.42	0.34	0.10
Profitability Margins
Gross Profit Margin	―	0.00%	0.00%	0.00%	0.00%
EBIT Margin	―	0.00%	0.00%	0.00%	0.00%
EBITDA Margin	―	0.00%	0.00%	0.00%	0.00%
Operating Profit Margin	―	0.00%	0.00%	0.00%	0.00%
Pretax Profit Margin	―	0.00%	0.00%	0.00%	0.00%
Net Profit Margin	―	0.00%	0.00%	0.00%	0.00%
Continuous Operations Profit Margin	―	0.00%	0.00%	0.00%	0.00%
Net Income Per EBT	―	100.00%	100.00%	100.00%	100.00%
EBT Per EBIT	―	0.00%	0.00%	0.00%	0.00%
Return on Assets (ROA)	―	-44.98%	-76.20%	-212.50%	-178.50%
Return on Equity (ROE)	―	-65.55%	-84.16%	-535.19%	-183.28%
Return on Capital Employed (ROCE)	―	0.00%	0.00%	0.00%	0.00%
Return on Invested Capital (ROIC)	―	0.00%	0.00%	0.00%	0.00%
Return on Tangible Assets	―	-111.32%	-265.09%	-212.50%	-178.50%
Earnings Yield	―	-29.38%	-48.17%	-68.10%	-13.59%
Efficiency Ratios
Receivables Turnover	―	0.00	0.00	0.00	0.00
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	0.00	0.00	0.00	0.00
Asset Turnover	―	0.00	0.00	0.00	0.00
Working Capital Turnover Ratio	―	0.00	0.00	0.00	0.00
Cash Conversion Cycle	―	0.00	0.00	0.00	0.00
Days of Sales Outstanding	―	0.00	0.00	0.00	0.00
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	0.00	0.00	0.00	0.00
Cash Flow Ratios
Operating Cash Flow Per Share	―	>-0.01	>-0.01	-0.02	>-0.01
Free Cash Flow Per Share	―	>-0.01	>-0.01	-0.02	>-0.01
CapEx Per Share	―	0.00	0.00	0.00	0.00
Free Cash Flow to Operating Cash Flow	―	1.00	1.00	1.00	1.00
Dividend Paid and CapEx Coverage Ratio	―	0.00	0.00	0.00	0.00
Capital Expenditure Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow Coverage Ratio	―	-13.37	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.00	0.00	0.00	0.00
Free Cash Flow Yield	―	-11.75%	-33.85%	-55.61%	-6.42%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-3.40	-2.08	-1.47	-7.36
Price-to-Sales (P/S) Ratio	―	0.00	0.00	0.00	0.00
Price-to-Book (P/B) Ratio	―	2.23	1.75	7.86	13.49
Price-to-Free Cash Flow (P/FCF) Ratio	―	-8.51	-2.95	-1.80	-15.57
Price-to-Operating Cash Flow Ratio	―	-8.51	-2.95	-1.80	-15.57
Price-to-Earnings Growth (PEG) Ratio	―	0.08	0.03	0.00	-0.15
Price-to-Fair Value	―	2.23	1.75	7.86	13.49
Enterprise Value Multiple	―	-2.92	-2.13	-1.13	-9.81
Enterprise Value	―	3.34M	1.84M	325.37K	3.99M
EV to EBITDA	―	-2.92	-2.13	-1.13	-9.81
EV to Sales	―	0.00	0.00	0.00	0.00
EV to Free Cash Flow	―	-7.14	-2.47	-1.38	-15.41
EV to Operating Cash Flow	―	-7.14	-2.47	-1.38	-15.41
Tangible Book Value Per Share	―	<0.01	<0.01	<0.01	<0.01
Shareholders’ Equity Per Share	―	<0.01	<0.01	<0.01	<0.01
Tax and Other Ratios
Effective Tax Rate	―	0.00	0.00	0.00	0.00
Revenue Per Share	―	0.00	0.00	0.00	0.00
Net Income Per Share	―	>-0.01	>-0.01	-0.02	>-0.01
Tax Burden	―	1.00	1.00	1.00	1.00
Interest Burden	―	1.00	1.00	1.00	1.35
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	―	0.40	0.70	0.82	0.47

URA Holdings PLC (GEMR) Ratios

URA Holdings PLC Ratios