Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.60	1.90	1.50
Quick Ratio	―	1.06	1.38	0.96
Cash Ratio	―	0.09	0.38	0.08
Solvency Ratio	―	-0.07	0.07	0.03
Operating Cash Flow Ratio	―	-0.05	-0.05	>-0.01
Short-Term Operating Cash Flow Coverage	―	-0.16	-0.17	>-0.01
Net Current Asset Value	₹ ―	₹ 385.54M	₹ 728.99M	₹ 216.70M
Leverage Ratios
Debt-to-Assets Ratio	―	0.26	0.22	0.26
Debt-to-Equity Ratio	―	0.60	0.46	0.73
Debt-to-Capital Ratio	―	0.38	0.31	0.42
Long-Term Debt-to-Capital Ratio	―	0.20	0.16	0.26
Financial Leverage Ratio	―	2.31	2.11	2.79
Debt Service Coverage Ratio	―	-0.13	0.38	0.27
Interest Coverage Ratio	―	-1.06	3.91	2.25
Debt to Market Cap	―	0.14	0.06	0.06
Interest Debt Per Share	―	58.21	49.09	45.81
Net Debt to EBITDA	―	-17.69	0.76	4.36
Profitability Margins
Gross Profit Margin	―	24.44%	30.24%	28.84%
EBIT Margin	―	-2.97%	7.62%	6.11%
EBITDA Margin	―	-1.79%	9.42%	7.31%
Operating Profit Margin	―	-3.00%	8.99%	6.41%
Pretax Profit Margin	―	-5.81%	5.32%	3.27%
Net Profit Margin	―	-7.18%	3.95%	1.90%
Continuous Operations Profit Margin	―	-7.18%	3.95%	1.90%
Net Income Per EBT	―	123.69%	74.28%	58.25%
EBT Per EBIT	―	193.49%	59.17%	50.98%
Return on Assets (ROA)	―	-5.00%	2.70%	1.30%
Return on Equity (ROE)	―	-11.56%	5.71%	3.63%
Return on Capital Employed (ROCE)	―	-3.86%	10.96%	9.01%
Return on Invested Capital (ROIC)	―	-3.01%	6.62%	4.12%
Return on Tangible Assets	―	-5.44%	2.76%	1.34%
Earnings Yield	―	-2.61%	0.78%	0.29%
Efficiency Ratios
Receivables Turnover	―	1.90	1.64	1.71
Payables Turnover	―	2.52	2.20	1.64
Inventory Turnover	―	2.12	2.10	1.73
Fixed Asset Turnover	―	4.40	5.58	4.05
Asset Turnover	―	0.70	0.68	0.68
Working Capital Turnover Ratio	―	2.06	2.38	2.88
Cash Conversion Cycle	―	219.18	230.77	201.37
Days of Sales Outstanding	―	191.61	222.23	213.27
Days of Inventory Outstanding	―	172.35	174.21	210.67
Days of Payables Outstanding	―	144.78	165.68	222.58
Operating Cycle	―	363.96	396.44	423.95
Cash Flow Ratios
Operating Cash Flow Per Share	―	-5.14	-4.75	-0.02
Free Cash Flow Per Share	―	-26.15	-6.42	-4.60
CapEx Per Share	―	21.01	1.67	4.59
Free Cash Flow to Operating Cash Flow	―	5.09	1.35	293.23
Dividend Paid and CapEx Coverage Ratio	―	-0.24	-2.85	>-0.01
Capital Expenditure Coverage Ratio	―	-0.24	-2.85	>-0.01
Operating Cash Flow Coverage Ratio	―	-0.09	-0.10	>-0.01
Operating Cash Flow to Sales Ratio	―	-0.04	-0.03	>-0.01
Free Cash Flow Yield	―	-6.59%	-0.88%	-0.63%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-38.29	127.83	344.91
Price-to-Sales (P/S) Ratio	―	2.75	5.05	6.56
Price-to-Book (P/B) Ratio	―	4.43	7.30	12.54
Price-to-Free Cash Flow (P/FCF) Ratio	―	-15.17	-113.94	-158.89
Price-to-Operating Cash Flow Ratio	―	-77.20	-153.95	-46.59K
Price-to-Earnings Growth (PEG) Ratio	―	0.14	0.75	-44.07
Price-to-Fair Value	―	4.43	7.30	12.54
Enterprise Value Multiple	―	-171.09	54.35	94.15
Enterprise Value	―	4.97B	8.33B	7.82B
EV to EBITDA	―	-171.09	54.35	94.15
EV to Sales	―	3.07	5.12	6.88
EV to Free Cash Flow	―	-16.92	-115.55	-166.61
EV to Operating Cash Flow	―	-86.11	-156.13	-48.86K
Tangible Book Value Per Share	―	73.03	96.07	53.27
Shareholders’ Equity Per Share	―	89.60	100.21	58.32
Tax and Other Ratios
Effective Tax Rate	―	-0.24	0.26	0.42
Revenue Per Share	―	144.23	144.82	111.45
Net Income Per Share	―	-10.36	5.72	2.12
Tax Burden	―	1.24	0.74	0.58
Interest Burden	―	1.96	0.70	0.53
Research & Development to Revenue	―	0.03	<0.01	0.01
SG&A to Revenue	―	0.02	0.03	0.04
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00
Income Quality	―	0.61	-0.62	>-0.01

Affordable Robotic & Automation Ltd. (AFFORDABLE) Ratios

Affordable Robotic & Automation Ltd. Ratios