Ratios	Jan 26	Jan 25	Jan 24	Jan 23
Liquidity Ratios
Current Ratio	―	1.24	1.52	1.11	0.88
Quick Ratio	―	1.06	1.33	0.95	0.75
Cash Ratio	―	0.58	0.81	0.55	0.42
Solvency Ratio	―	0.11	0.14	0.15	0.12
Operating Cash Flow Ratio	―	0.45	0.37	0.29	0.21
Short-Term Operating Cash Flow Coverage	―	0.85	0.69	0.55	0.40
Net Current Asset Value	¥ ―	¥ -2.18B	¥ -1.29B	¥ -1.21B	¥ -1.29B
Leverage Ratios
Debt-to-Assets Ratio	―	0.58	0.56	0.68	0.71
Debt-to-Equity Ratio	―	2.22	1.70	4.07	5.85
Debt-to-Capital Ratio	―	0.69	0.63	0.80	0.85
Long-Term Debt-to-Capital Ratio	―	0.63	0.58	0.75	0.81
Financial Leverage Ratio	―	3.81	3.04	6.00	8.24
Debt Service Coverage Ratio	―	0.61	0.87	0.75	0.61
Interest Coverage Ratio	―	10.73	32.00	32.30	22.87
Debt to Market Cap	―	1.43	1.50	0.92	0.83
Interest Debt Per Share	―	2.02K	1.40K	1.64K	1.51K
Net Debt to EBITDA	―	4.65	3.20	3.17	4.52
Profitability Margins
Gross Profit Margin	―	35.99%	40.39%	38.78%	39.17%
EBIT Margin	―	4.55%	7.30%	7.39%	5.53%
EBITDA Margin	―	10.01%	12.34%	12.83%	11.19%
Operating Profit Margin	―	4.55%	7.30%	6.20%	4.55%
Pretax Profit Margin	―	4.46%	6.82%	7.20%	5.33%
Net Profit Margin	―	3.18%	4.58%	4.92%	3.66%
Continuous Operations Profit Margin	―	3.18%	4.58%	4.92%	3.66%
Net Income Per EBT	―	71.21%	67.15%	68.37%	68.77%
EBT Per EBIT	―	98.13%	93.35%	116.18%	117.14%
Return on Assets (ROA)	―	2.99%	4.51%	6.06%	4.12%
Return on Equity (ROE)	―	11.40%	13.70%	36.38%	33.98%
Return on Capital Employed (ROCE)	―	5.70%	9.11%	11.24%	7.72%
Return on Invested Capital (ROIC)	―	3.46%	5.34%	6.08%	4.16%
Return on Tangible Assets	―	3.01%	4.54%	6.12%	4.16%
Earnings Yield	―	7.35%	12.12%	8.32%	4.99%
Efficiency Ratios
Receivables Turnover	―	9.50	13.20	12.81	12.36
Payables Turnover	―	20.17	29.62	25.78	24.69
Inventory Turnover	―	14.03	15.34	14.61	15.87
Fixed Asset Turnover	―	1.43	1.52	2.04	1.67
Asset Turnover	―	0.94	0.99	1.23	1.13
Working Capital Turnover Ratio	―	13.73	14.90	-7.77K	-106.83
Cash Conversion Cycle	―	46.34	39.13	39.32	37.74
Days of Sales Outstanding	―	38.41	27.66	28.49	29.53
Days of Inventory Outstanding	―	26.02	23.80	24.99	23.00
Days of Payables Outstanding	―	18.09	12.32	14.16	14.78
Operating Cycle	―	64.43	51.46	53.48	52.53
Cash Flow Ratios
Operating Cash Flow Per Share	―	385.38	192.61	225.57	146.61
Free Cash Flow Per Share	―	-229.55	-507.54	-2.36	55.50
CapEx Per Share	―	614.93	700.15	227.93	91.11
Free Cash Flow to Operating Cash Flow	―	-0.60	-2.64	-0.01	0.38
Dividend Paid and CapEx Coverage Ratio	―	0.61	0.27	0.99	1.61
Capital Expenditure Coverage Ratio	―	0.63	0.28	0.99	1.61
Operating Cash Flow Coverage Ratio	―	0.19	0.14	0.14	0.10
Operating Cash Flow to Sales Ratio	―	0.12	0.08	0.08	0.06
Free Cash Flow Yield	―	-16.38%	-54.81%	-0.13%	3.17%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	13.61	8.25	12.02	20.05
Price-to-Sales (P/S) Ratio	―	0.43	0.38	0.59	0.73
Price-to-Book (P/B) Ratio	―	1.55	1.13	4.37	6.81
Price-to-Free Cash Flow (P/FCF) Ratio	―	-6.10	-1.82	-744.30	31.59
Price-to-Operating Cash Flow Ratio	―	3.64	4.81	7.77	11.96
Price-to-Earnings Growth (PEG) Ratio	―	-1.64	1.07	0.18	0.03
Price-to-Fair Value	―	1.55	1.13	4.37	6.81
Enterprise Value Multiple	―	8.97	6.26	7.78	11.08
Enterprise Value	―	4.27B	2.79B	3.10B	3.11B
EV to EBITDA	―	8.97	6.26	7.78	11.08
EV to Sales	―	0.90	0.77	1.00	1.24
EV to Free Cash Flow	―	-12.67	-3.73	-1.26K	53.35
EV to Operating Cash Flow	―	7.54	9.84	13.11	20.20
Tangible Book Value Per Share	―	878.74	801.96	377.12	239.35
Shareholders’ Equity Per Share	―	902.94	819.30	401.04	257.32
Tax and Other Ratios
Effective Tax Rate	―	0.29	0.33	0.32	0.31
Revenue Per Share	―	3.24K	2.45K	2.96K	2.39K
Net Income Per Share	―	102.97	112.27	145.90	87.44
Tax Burden	―	0.71	0.67	0.68	0.69
Interest Burden	―	0.98	0.93	0.97	0.96
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.33	0.33	0.35
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	3.74	1.72	1.06	1.68

itamiarts inc. (168A) Ratios

itamiarts inc. Ratios