Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.18	0.48	1.53	1.28
Quick Ratio	―	1.18	0.48	1.53	1.28
Cash Ratio	―	0.36	0.11	0.46	0.02
Solvency Ratio	―	0.31	0.37	0.43	0.13
Operating Cash Flow Ratio	―	0.61	0.23	1.13	-0.11
Short-Term Operating Cash Flow Coverage	―	1.84	0.38	10.49	-0.22
Net Current Asset Value	£ ―	£ -2.55M	£ -3.13M	£ -2.49M	£ -4.58M
Leverage Ratios
Debt-to-Assets Ratio	―	0.11	0.10	0.12	0.25
Debt-to-Equity Ratio	―	0.14	0.13	0.16	0.39
Debt-to-Capital Ratio	―	0.12	0.12	0.14	0.28
Long-Term Debt-to-Capital Ratio	―	0.08	0.00	0.12	0.23
Financial Leverage Ratio	―	1.29	1.29	1.33	1.55
Debt Service Coverage Ratio	―	1.94	0.85	4.47	0.88
Interest Coverage Ratio	―	7.12	6.32	12.15	-0.41
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	0.00	0.00	0.00	0.00
Net Debt to EBITDA	―	0.82	0.81	0.98	3.60
Profitability Margins
Gross Profit Margin	―	43.33%	42.91%	38.78%	29.45%
EBIT Margin	―	23.47%	27.10%	32.83%	27.26%
EBITDA Margin	―	26.43%	30.32%	22.66%	31.10%
Operating Profit Margin	―	18.99%	14.18%	19.53%	-1.28%
Pretax Profit Margin	―	20.81%	24.86%	31.22%	24.12%
Net Profit Margin	―	17.58%	20.41%	27.02%	17.35%
Continuous Operations Profit Margin	―	17.58%	20.41%	27.02%	17.35%
Net Income Per EBT	―	84.49%	82.09%	86.54%	71.90%
EBT Per EBIT	―	109.55%	175.24%	159.85%	-1888.14%
Return on Assets (ROA)	―	5.84%	7.03%	9.58%	3.83%
Return on Equity (ROE)	―	7.52%	9.04%	12.75%	5.95%
Return on Capital Employed (ROCE)	―	6.96%	5.80%	7.55%	-0.32%
Return on Invested Capital (ROIC)	―	5.67%	4.26%	6.46%	-0.21%
Return on Tangible Assets	―	5.84%	7.03%	9.58%	3.83%
Earnings Yield	―	0.00%	-	-	-
Efficiency Ratios
Receivables Turnover	―	7.82	7.06	0.00	0.00
Payables Turnover	―	12.11	10.33	9.65	8.78
Inventory Turnover	―	424.90	419.40	445.70	325.80
Fixed Asset Turnover	―	0.43	0.43	0.44	0.28
Asset Turnover	―	0.33	0.34	0.35	0.22
Working Capital Turnover Ratio	―	-10.97	-17.53	9.46	-38.97
Cash Conversion Cycle	―	17.39	17.21	-37.02	-40.44
Days of Sales Outstanding	―	46.68	51.67	0.00	0.00
Days of Inventory Outstanding	―	0.86	0.87	0.82	1.12
Days of Payables Outstanding	―	30.15	35.33	37.83	41.56
Operating Cycle	―	47.54	52.54	0.82	1.12
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.00	0.00	0.00	0.00
Free Cash Flow Per Share	―	0.00	0.00	0.00	0.00
CapEx Per Share	―	0.00	0.00	0.00	0.00
Free Cash Flow to Operating Cash Flow	―	0.11	-1.27	0.78	2.95
Dividend Paid and CapEx Coverage Ratio	―	0.91	0.38	4.53	-0.51
Capital Expenditure Coverage Ratio	―	1.13	0.44	4.54	-0.51
Operating Cash Flow Coverage Ratio	―	0.54	0.36	0.80	-0.05
Operating Cash Flow to Sales Ratio	―	0.17	0.11	0.27	-0.05
Free Cash Flow Yield	―	0.00%	0.00%	0.00%	0.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	0.00	0.00	0.00	0.00
Price-to-Sales (P/S) Ratio	―	0.00	0.00	0.00	0.00
Price-to-Book (P/B) Ratio	―	0.00	0.00	0.00	0.00
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.00	0.00	0.00	0.00
Price-to-Operating Cash Flow Ratio	―	0.00	0.00	0.00	0.00
Price-to-Earnings Growth (PEG) Ratio	―	0.00	0.00	0.00	0.00
Price-to-Fair Value	―	0.00	0.00	0.00	0.00
Enterprise Value Multiple	―	0.82	0.81	0.98	3.60
Enterprise Value	―	1.62M	1.81M	1.63M	5.16M
EV to EBITDA	―	0.82	0.81	0.98	3.60
EV to Sales	―	0.22	0.25	0.22	1.12
EV to Free Cash Flow	―	11.24	-1.83	1.08	-7.21
EV to Operating Cash Flow	―	1.26	2.32	0.84	-21.25
Tangible Book Value Per Share	―	0.00	0.00	0.00	0.00
Shareholders’ Equity Per Share	―	0.00	0.00	0.00	0.00
Tax and Other Ratios
Effective Tax Rate	―	0.16	0.18	0.13	0.28
Revenue Per Share	―	0.00	0.00	0.00	0.00
Net Income Per Share	―	0.00	0.00	0.00	0.00
Tax Burden	―	0.84	0.82	0.87	0.72
Interest Burden	―	0.89	0.92	0.95	0.88
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	―	0.97	0.52	0.98	-0.30

Heavitree Brewery (HVTB) Ratios

Heavitree Brewery Ratios