Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	1.44	1.59	1.55	1.74
Quick Ratio	―	1.42	1.57	1.53	1.73
Cash Ratio	―	0.89	1.16	1.10	1.30
Solvency Ratio	―	0.05	0.03	-0.01	0.04
Operating Cash Flow Ratio	―	0.02	0.19	-0.03	0.10
Short-Term Operating Cash Flow Coverage	―	0.04	0.46	-0.06	0.20
Net Current Asset Value	¥ ―	¥ -608.07M	¥ 116.43M	¥ -5.86M	¥ 53.67M
Leverage Ratios
Debt-to-Assets Ratio	―	0.44	0.29	0.42	0.47
Debt-to-Equity Ratio	―	1.55	1.21	3.03	3.44
Debt-to-Capital Ratio	―	0.61	0.55	0.75	0.77
Long-Term Debt-to-Capital Ratio	―	0.53	0.23	0.52	0.60
Financial Leverage Ratio	―	3.52	4.12	7.19	7.32
Debt Service Coverage Ratio	―	0.28	0.12	-0.03	0.13
Interest Coverage Ratio	―	8.78	18.81	-9.22	2.76
Debt to Market Cap	―	0.41	0.44	0.60	0.53
Interest Debt Per Share	―	136.37	82.34	223.11	319.64
Net Debt to EBITDA	―	4.34	-12.65	27.78	-6.45
Profitability Margins
Gross Profit Margin	―	71.15%	71.48%	72.79%	73.50%
EBIT Margin	―	1.62%	0.12%	-1.57%	0.36%
EBITDA Margin	―	2.75%	1.08%	-0.26%	1.44%
Operating Profit Margin	―	1.45%	1.15%	-0.71%	0.33%
Pretax Profit Margin	―	1.46%	0.06%	-1.65%	0.25%
Net Profit Margin	―	1.31%	0.12%	-1.75%	0.29%
Continuous Operations Profit Margin	―	1.31%	0.12%	-1.75%	0.29%
Net Income Per EBT	―	89.98%	198.86%	106.43%	118.74%
EBT Per EBIT	―	100.53%	5.10%	230.68%	75.66%
Return on Assets (ROA)	―	1.80%	0.28%	-4.63%	0.66%
Return on Equity (ROE)	―	6.33%	1.15%	-33.28%	4.80%
Return on Capital Employed (ROCE)	―	2.89%	5.91%	-4.20%	1.52%
Return on Invested Capital (ROIC)	―	2.20%	4.01%	-2.79%	1.17%
Return on Tangible Assets	―	1.84%	0.29%	-4.80%	0.67%
Earnings Yield	―	1.68%	0.42%	-6.56%	0.74%
Efficiency Ratios
Receivables Turnover	―	9.15	12.08	12.98	11.50
Payables Turnover	―	6.20	8.83	8.31	8.22
Inventory Turnover	―	62.31	53.73	60.53	84.34
Fixed Asset Turnover	―	2.79	70.54	28.04	36.61
Asset Turnover	―	1.37	2.39	2.64	2.24
Working Capital Turnover Ratio	―	8.83	8.14	7.02	5.63
Cash Conversion Cycle	―	-13.11	-4.31	-9.77	-8.33
Days of Sales Outstanding	―	39.91	30.22	28.12	31.75
Days of Inventory Outstanding	―	5.86	6.79	6.03	4.33
Days of Payables Outstanding	―	58.87	41.32	43.93	44.41
Operating Cycle	―	45.77	37.01	34.15	36.08
Cash Flow Ratios
Operating Cash Flow Per Share	―	1.58	28.63	-9.26	35.47
Free Cash Flow Per Share	―	-137.83	17.19	-30.20	26.61
CapEx Per Share	―	139.41	11.44	20.94	8.86
Free Cash Flow to Operating Cash Flow	―	-87.19	0.60	3.26	0.75
Dividend Paid and CapEx Coverage Ratio	―	0.01	2.50	-0.44	4.00
Capital Expenditure Coverage Ratio	―	0.01	2.50	-0.44	4.00
Operating Cash Flow Coverage Ratio	―	0.01	0.35	-0.04	0.11
Operating Cash Flow to Sales Ratio	―	<0.01	0.04	>-0.01	0.02
Free Cash Flow Yield	―	-41.89%	9.22%	-8.12%	4.44%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	59.55	239.59	-15.23	135.35
Price-to-Sales (P/S) Ratio	―	0.78	0.28	0.27	0.40
Price-to-Book (P/B) Ratio	―	3.77	2.76	5.07	6.50
Price-to-Free Cash Flow (P/FCF) Ratio	―	-2.39	10.85	-12.32	22.55
Price-to-Operating Cash Flow Ratio	―	208.12	6.51	-40.16	16.92
Price-to-Earnings Growth (PEG) Ratio	―	0.10	-2.25	0.02	-1.24
Price-to-Fair Value	―	3.77	2.76	5.07	6.50
Enterprise Value Multiple	―	32.81	13.28	-76.96	21.11
Enterprise Value	―	2.84B	426.51M	574.58M	877.08M
EV to EBITDA	―	32.81	13.28	-76.96	21.11
EV to Sales	―	0.90	0.14	0.20	0.30
EV to Free Cash Flow	―	-2.75	5.56	-9.05	17.27
EV to Operating Cash Flow	―	239.83	3.34	-29.51	12.96
Tangible Book Value Per Share	―	80.77	53.78	54.38	79.22
Shareholders’ Equity Per Share	―	87.31	67.69	73.38	92.34
Tax and Other Ratios
Effective Tax Rate	―	0.10	-0.99	-0.06	-0.19
Revenue Per Share	―	421.00	666.71	1.39K	1.51K
Net Income Per Share	―	5.52	0.78	-24.42	4.43
Tax Burden	―	0.90	1.99	1.06	1.19
Interest Burden	―	0.90	0.49	1.05	0.68
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.26	36.79	0.40	9.50

Chiikishinbunsha Co., Ltd. (2164) Ratios

Chiikishinbunsha Co., Ltd. Ratios