Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.33	1.34	1.11
Quick Ratio	―	0.86	0.83	0.50
Cash Ratio	―	0.03	0.09	0.08
Solvency Ratio	―	0.14	0.20	0.11
Operating Cash Flow Ratio	―	-0.16	0.03	0.02
Short-Term Operating Cash Flow Coverage	―	-0.21	0.06	0.03
Net Current Asset Value	₹ ―	₹ -381.94M	₹ 152.55M	₹ -375.68M
Leverage Ratios
Debt-to-Assets Ratio	―	0.48	0.30	0.41
Debt-to-Equity Ratio	―	1.12	0.57	1.17
Debt-to-Capital Ratio	―	0.53	0.36	0.54
Long-Term Debt-to-Capital Ratio	―	0.26	0.10	0.29
Financial Leverage Ratio	―	2.34	1.93	2.88
Debt Service Coverage Ratio	―	0.34	0.49	0.37
Interest Coverage Ratio	―	3.61	3.72	2.50
Debt to Market Cap	―	0.06	0.04	0.18
Interest Debt Per Share	―	144.14	67.71	72.83
Net Debt to EBITDA	―	3.62	1.77	3.38
Profitability Margins
Gross Profit Margin	―	25.91%	24.74%	28.47%
EBIT Margin	―	12.55%	11.50%	7.44%
EBITDA Margin	―	15.01%	14.82%	11.00%
Operating Profit Margin	―	11.74%	11.01%	7.04%
Pretax Profit Margin	―	9.30%	8.55%	4.62%
Net Profit Margin	―	6.64%	6.18%	3.34%
Continuous Operations Profit Margin	―	6.59%	6.18%	3.34%
Net Income Per EBT	―	71.40%	72.30%	72.13%
EBT Per EBIT	―	79.25%	77.66%	65.66%
Return on Assets (ROA)	―	5.75%	6.10%	3.34%
Return on Equity (ROE)	―	13.46%	11.76%	9.62%
Return on Capital Employed (ROCE)	―	16.00%	17.97%	12.93%
Return on Invested Capital (ROIC)	―	7.79%	9.41%	6.45%
Return on Tangible Assets	―	5.77%	6.10%	3.34%
Earnings Yield	―	0.81%	0.84%	1.62%
Efficiency Ratios
Receivables Turnover	―	2.99	3.75	5.88
Payables Turnover	―	7.59	6.24	4.10
Inventory Turnover	―	3.74	3.66	2.60
Fixed Asset Turnover	―	1.96	2.70	2.49
Asset Turnover	―	0.87	0.99	1.00
Working Capital Turnover Ratio	―	7.97	11.39	12.07
Cash Conversion Cycle	―	171.70	138.45	113.52
Days of Sales Outstanding	―	122.20	97.32	62.11
Days of Inventory Outstanding	―	97.61	99.64	140.46
Days of Payables Outstanding	―	48.12	58.50	89.05
Operating Cycle	―	219.82	196.96	202.56
Cash Flow Ratios
Operating Cash Flow Per Share	―	-16.74	2.73	1.23
Free Cash Flow Per Share	―	-55.68	-9.59	-8.00
CapEx Per Share	―	38.94	12.31	9.23
Free Cash Flow to Operating Cash Flow	―	3.33	-3.52	-6.53
Dividend Paid and CapEx Coverage Ratio	―	-0.43	0.20	0.13
Capital Expenditure Coverage Ratio	―	-0.43	0.22	0.13
Operating Cash Flow Coverage Ratio	―	-0.12	0.04	0.02
Operating Cash Flow to Sales Ratio	―	-0.07	0.01	<0.01
Free Cash Flow Yield	―	-2.77%	-0.63%	-2.32%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	123.25	119.04	61.72
Price-to-Sales (P/S) Ratio	―	8.19	7.36	2.06
Price-to-Book (P/B) Ratio	―	16.58	13.99	5.94
Price-to-Free Cash Flow (P/FCF) Ratio	―	-36.07	-157.51	-43.13
Price-to-Operating Cash Flow Ratio	―	-119.96	553.91	281.58
Price-to-Earnings Growth (PEG) Ratio	―	3.86	0.97	5.89
Price-to-Fair Value	―	16.58	13.99	5.94
Enterprise Value Multiple	―	58.17	51.42	22.10
Enterprise Value	―	33.66B	23.94B	6.16B
EV to EBITDA	―	58.17	51.42	22.10
EV to Sales	―	8.73	7.62	2.43
EV to Free Cash Flow	―	-38.47	-163.13	-50.92
EV to Operating Cash Flow	―	-127.92	573.70	332.49
Tangible Book Value Per Share	―	120.65	107.89	58.08
Shareholders’ Equity Per Share	―	121.11	107.90	58.09
Tax and Other Ratios
Effective Tax Rate	―	0.29	0.28	0.28
Revenue Per Share	―	245.37	205.23	167.59
Net Income Per Share	―	16.30	12.68	5.59
Tax Burden	―	0.71	0.72	0.72
Interest Burden	―	0.74	0.74	0.62
Research & Development to Revenue	―	<0.01	0.00	<0.01
SG&A to Revenue	―	<0.01	<0.01	<0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00
Income Quality	―	-0.73	0.16	0.16

Spectrum Electrical Industries Limited (SPECTRUM) Ratios

Spectrum Electrical Industries Limited Ratios