Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.97	2.78	2.82	2.49
Quick Ratio	―	2.97	2.78	2.82	2.49
Cash Ratio	―	2.39	2.30	2.28	2.00
Solvency Ratio	―	0.23	0.18	0.20	0.19
Operating Cash Flow Ratio	―	0.15	0.34	0.23	0.35
Short-Term Operating Cash Flow Coverage	―	0.54	0.92	0.57	0.86
Net Current Asset Value	¥ ―	¥ 2.34B	¥ 2.21B	¥ 2.10B	¥ 1.80B
Leverage Ratios
Debt-to-Assets Ratio	―	0.07	0.10	0.10	0.12
Debt-to-Equity Ratio	―	0.10	0.16	0.17	0.19
Debt-to-Capital Ratio	―	0.09	0.14	0.14	0.16
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.48	1.61	1.59	1.67
Debt Service Coverage Ratio	―	1.10	0.69	0.71	0.66
Interest Coverage Ratio	―	112.63	140.48	133.32	102.86
Debt to Market Cap	―	0.09	0.12	0.17	0.23
Interest Debt Per Share	―	103.53	152.33	152.48	165.37
Net Debt to EBITDA	―	-5.10	-6.06	-4.56	-4.21
Profitability Margins
Gross Profit Margin	―	22.13%	22.87%	24.02%	22.16%
EBIT Margin	―	9.54%	8.80%	10.84%	11.45%
EBITDA Margin	―	9.96%	9.20%	11.28%	11.89%
Operating Profit Margin	―	9.47%	9.79%	10.55%	8.75%
Pretax Profit Margin	―	9.46%	8.74%	10.76%	11.36%
Net Profit Margin	―	6.93%	6.87%	7.33%	7.78%
Continuous Operations Profit Margin	―	6.93%	6.87%	7.33%	7.78%
Net Income Per EBT	―	73.29%	78.59%	68.13%	68.47%
EBT Per EBIT	―	99.86%	89.22%	102.00%	129.89%
Return on Assets (ROA)	―	7.01%	6.32%	6.96%	7.23%
Return on Equity (ROE)	―	10.39%	10.20%	11.05%	12.04%
Return on Capital Employed (ROCE)	―	12.65%	12.29%	13.54%	11.44%
Return on Invested Capital (ROIC)	―	8.51%	8.53%	8.09%	6.73%
Return on Tangible Assets	―	7.01%	6.34%	6.98%	7.26%
Earnings Yield	―	9.82%	7.99%	11.32%	14.34%
Efficiency Ratios
Receivables Turnover	―	7.97	7.87	7.32	7.06
Payables Turnover	―	5.13K	0.00	0.00	0.00
Inventory Turnover	―	4.51K	2.87K	1.12K	2.39K
Fixed Asset Turnover	―	4.75	4.58	4.41	4.14
Asset Turnover	―	1.01	0.92	0.95	0.93
Working Capital Turnover Ratio	―	2.08	2.01	2.13	2.30
Cash Conversion Cycle	―	45.78	46.49	50.19	51.84
Days of Sales Outstanding	―	45.77	46.36	49.87	51.69
Days of Inventory Outstanding	―	0.08	0.13	0.33	0.15
Days of Payables Outstanding	―	0.07	0.00	0.00	0.00
Operating Cycle	―	45.85	46.49	50.19	51.84
Cash Flow Ratios
Operating Cash Flow Per Share	―	55.61	138.43	86.73	140.87
Free Cash Flow Per Share	―	44.20	136.89	85.60	138.55
CapEx Per Share	―	11.41	1.54	1.12	2.33
Free Cash Flow to Operating Cash Flow	―	0.79	0.99	0.99	0.98
Dividend Paid and CapEx Coverage Ratio	―	0.90	3.32	2.79	4.36
Capital Expenditure Coverage Ratio	―	4.87	90.14	77.25	60.57
Operating Cash Flow Coverage Ratio	―	0.54	0.91	0.57	0.86
Operating Cash Flow to Sales Ratio	―	0.04	0.10	0.06	0.11
Free Cash Flow Yield	―	4.10%	11.17%	9.60%	19.57%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	10.19	12.51	8.83	6.97
Price-to-Sales (P/S) Ratio	―	0.71	0.86	0.65	0.54
Price-to-Book (P/B) Ratio	―	1.06	1.28	0.98	0.84
Price-to-Free Cash Flow (P/FCF) Ratio	―	24.37	8.95	10.42	5.11
Price-to-Operating Cash Flow Ratio	―	19.37	8.85	10.29	5.03
Price-to-Earnings Growth (PEG) Ratio	―	1.28	-4.08	-17.24	0.65
Price-to-Fair Value	―	1.06	1.28	0.98	0.84
Enterprise Value Multiple	―	1.99	3.28	1.18	0.35
Enterprise Value	―	1.18B	1.71B	728.64M	218.56M
EV to EBITDA	―	1.99	3.28	1.18	0.35
EV to Sales	―	0.20	0.30	0.13	0.04
EV to Free Cash Flow	―	6.83	3.14	2.14	0.40
EV to Operating Cash Flow	―	5.43	3.11	2.11	0.39
Tangible Book Value Per Share	―	1.02K	956.74	909.56	836.77
Shareholders’ Equity Per Share	―	1.02K	960.08	914.42	843.41
Tax and Other Ratios
Effective Tax Rate	―	0.27	0.21	0.32	0.32
Revenue Per Share	―	1.53K	1.43K	1.38K	1.31K
Net Income Per Share	―	105.74	97.91	101.01	101.53
Tax Burden	―	0.73	0.79	0.68	0.68
Interest Burden	―	0.99	0.99	0.99	0.99
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.02	0.02	0.02	0.02
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.53	1.41	0.58	0.95

Hip Corporation (2136) Ratios

Hip Corporation Ratios