Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.11	1.90	2.19	1.99
Quick Ratio	―	2.10	1.89	2.18	1.99
Cash Ratio	―	0.43	0.74	0.99	0.81
Solvency Ratio	―	0.10	0.06	0.07	0.12
Operating Cash Flow Ratio	―	-0.41	0.05	0.08	0.19
Short-Term Operating Cash Flow Coverage	―	-5.22	0.85	1.00	2.63
Net Current Asset Value	¥ ―	¥ 11.51B	¥ 11.49B	¥ 11.23B	¥ 11.11B
Leverage Ratios
Debt-to-Assets Ratio	―	0.03	0.03	0.03	0.03
Debt-to-Equity Ratio	―	0.06	0.06	0.06	0.06
Debt-to-Capital Ratio	―	0.05	0.05	0.06	0.06
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.70	1.91	1.69	1.82
Debt Service Coverage Ratio	―	1.27	0.98	0.80	1.71
Interest Coverage Ratio	―	54.10	76.57	64.08	90.57
Debt to Market Cap	―	0.08	0.07	0.08	0.08
Interest Debt Per Share	―	25.98	25.68	25.77	25.71
Net Debt to EBITDA	―	-3.13	-7.65	-9.34	-4.17
Profitability Margins
Gross Profit Margin	―	8.64%	8.82%	9.07%	10.45%
EBIT Margin	―	3.58%	3.79%	3.28%	5.99%
EBITDA Margin	―	3.96%	4.14%	3.74%	6.40%
Operating Profit Margin	―	3.67%	3.89%	3.38%	6.07%
Pretax Profit Margin	―	3.51%	3.75%	3.23%	5.92%
Net Profit Margin	―	3.13%	2.48%	2.12%	4.01%
Continuous Operations Profit Margin	―	3.13%	2.49%	2.12%	4.01%
Net Income Per EBT	―	88.99%	66.31%	65.79%	67.65%
EBT Per EBIT	―	95.66%	96.36%	95.44%	97.53%
Return on Assets (ROA)	―	3.64%	2.50%	2.20%	4.94%
Return on Equity (ROE)	―	6.18%	4.77%	3.72%	8.99%
Return on Capital Employed (ROCE)	―	7.25%	7.40%	5.86%	13.50%
Return on Invested Capital (ROIC)	―	6.11%	4.66%	3.65%	8.64%
Return on Tangible Assets	―	3.67%	2.50%	2.20%	4.95%
Earnings Yield	―	9.34%	6.06%	5.49%	12.61%
Efficiency Ratios
Receivables Turnover	―	1.72	1.86	2.17	2.36
Payables Turnover	―	14.44	3.25	3.32	3.21
Inventory Turnover	―	253.85	318.32	273.00	424.91
Fixed Asset Turnover	―	17.14	17.49	15.08	18.87
Asset Turnover	―	1.16	1.01	1.04	1.23
Working Capital Turnover Ratio	―	2.54	2.40	2.18	2.89
Cash Conversion Cycle	―	188.25	84.77	59.81	41.55
Days of Sales Outstanding	―	212.08	195.78	168.29	154.48
Days of Inventory Outstanding	―	1.44	1.15	1.34	0.86
Days of Payables Outstanding	―	25.27	112.15	109.81	113.79
Operating Cycle	―	213.52	196.93	169.63	155.34
Cash Flow Ratios
Operating Cash Flow Per Share	―	-129.13	20.76	24.40	64.22
Free Cash Flow Per Share	―	-136.00	18.84	21.71	61.65
CapEx Per Share	―	6.87	1.92	2.69	2.56
Free Cash Flow to Operating Cash Flow	―	1.05	0.91	0.89	0.96
Dividend Paid and CapEx Coverage Ratio	―	-6.21	1.31	1.47	3.89
Capital Expenditure Coverage Ratio	―	-18.80	10.79	9.08	25.04
Operating Cash Flow Coverage Ratio	―	-5.09	0.82	0.96	2.56
Operating Cash Flow to Sales Ratio	―	-0.14	0.02	0.03	0.07
Free Cash Flow Yield	―	-45.18%	5.46%	7.46%	20.28%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	10.70	16.49	18.22	7.93
Price-to-Sales (P/S) Ratio	―	0.33	0.41	0.39	0.32
Price-to-Book (P/B) Ratio	―	0.66	0.79	0.68	0.71
Price-to-Free Cash Flow (P/FCF) Ratio	―	-2.21	18.31	13.40	4.93
Price-to-Operating Cash Flow Ratio	―	-2.33	16.62	11.93	4.73
Price-to-Earnings Growth (PEG) Ratio	―	0.31	0.53	-0.31	-1.71
Price-to-Fair Value	―	0.66	0.79	0.68	0.71
Enterprise Value Multiple	―	5.34	2.23	1.01	0.80
Enterprise Value	―	6.22B	2.55B	928.16M	1.59B
EV to EBITDA	―	5.34	2.23	1.01	0.80
EV to Sales	―	0.21	0.09	0.04	0.05
EV to Free Cash Flow	―	-1.40	4.14	1.31	0.79
EV to Operating Cash Flow	―	-1.47	3.75	1.16	0.76
Tangible Book Value Per Share	―	448.95	437.11	427.94	424.81
Shareholders’ Equity Per Share	―	455.00	438.49	429.29	426.46
Tax and Other Ratios
Effective Tax Rate	―	0.11	0.34	0.34	0.32
Revenue Per Share	―	899.37	842.19	751.73	956.30
Net Income Per Share	―	28.12	20.92	15.97	38.32
Tax Burden	―	0.89	0.66	0.66	0.68
Interest Burden	―	0.98	0.99	0.98	0.99
Research & Development to Revenue	―	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	―	0.01	<0.01	0.01	<0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-4.59	0.66	1.01	1.13

Mori-Gumi Co., Ltd. (1853) Ratios

Mori-Gumi Co., Ltd. Ratios