Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	0.68	0.63	0.63	0.59
Quick Ratio	―	0.64	0.60	0.60	0.56
Cash Ratio	―	0.45	0.39	0.39	0.41
Solvency Ratio	―	0.09	0.09	0.09	-0.04
Operating Cash Flow Ratio	―	0.38	-0.27	-0.27	0.20
Short-Term Operating Cash Flow Coverage	―	0.85	-0.50	-0.50	0.86
Net Current Asset Value	¥ ―	¥ -1.55B	¥ -1.54B	¥ -1.28B	¥ -1.13B
Leverage Ratios
Debt-to-Assets Ratio	―	0.28	0.30	0.30	0.17
Debt-to-Equity Ratio	―	0.58	0.61	0.61	0.35
Debt-to-Capital Ratio	―	0.37	0.38	0.38	0.26
Long-Term Debt-to-Capital Ratio	―	0.23	0.25	0.25	0.15
Financial Leverage Ratio	―	2.05	2.05	2.05	2.12
Debt Service Coverage Ratio	―	0.44	0.36	0.36	-0.25
Interest Coverage Ratio	―	8.87	15.65	15.65	-66.04
Debt to Market Cap	―	0.43	0.47	0.47	0.25
Interest Debt Per Share	―	237.06	248.11	248.11	119.33
Net Debt to EBITDA	―	3.18	4.36	-3.05	-0.66
Profitability Margins
Gross Profit Margin	―	70.12%	71.76%	71.76%	72.28%
EBIT Margin	―	2.33%	2.35%	2.35%	-2.86%
EBITDA Margin	―	4.48%	4.00%	4.00%	-0.89%
Operating Profit Margin	―	1.73%	1.64%	1.64%	-3.79%
Pretax Profit Margin	―	2.13%	2.25%	2.25%	-2.92%
Net Profit Margin	―	1.54%	2.35%	2.35%	-3.62%
Continuous Operations Profit Margin	―	1.54%	2.35%	2.35%	-3.62%
Net Income Per EBT	―	72.46%	104.49%	104.49%	123.93%
EBT Per EBIT	―	123.26%	136.75%	136.75%	77.00%
Return on Assets (ROA)	―	1.89%	2.75%	-4.50%	-20.75%
Return on Equity (ROE)	―	3.88%	5.63%	-9.55%	-40.71%
Return on Capital Employed (ROCE)	―	2.77%	2.55%	-6.06%	-14.26%
Return on Invested Capital (ROIC)	―	1.75%	2.17%	-5.43%	-12.94%
Return on Tangible Assets	―	1.97%	2.82%	-4.55%	-21.00%
Earnings Yield	―	3.21%	4.31%	-7.05%	-32.68%
Efficiency Ratios
Receivables Turnover	―	60.25	49.31	49.31	54.00
Payables Turnover	―	59.29	59.68	59.68	55.14
Inventory Turnover	―	35.52	34.09	34.09	31.52
Fixed Asset Turnover	―	2.78	2.28	2.28	2.37
Asset Turnover	―	1.22	1.17	1.17	1.24
Working Capital Turnover Ratio	―	-14.92	-11.42	-11.42	-20.63
Cash Conversion Cycle	―	10.18	11.99	11.72	11.56
Days of Sales Outstanding	―	6.06	7.40	6.76	5.88
Days of Inventory Outstanding	―	10.28	10.71	11.58	10.93
Days of Payables Outstanding	―	6.16	6.12	6.62	5.24
Operating Cycle	―	16.33	18.11	18.34	16.81
Cash Flow Ratios
Operating Cash Flow Per Share	―	74.78	-54.59	-54.59	47.49
Free Cash Flow Per Share	―	66.74	-117.85	-117.85	25.51
CapEx Per Share	―	8.04	63.26	63.26	21.98
Free Cash Flow to Operating Cash Flow	―	0.89	2.16	2.16	0.54
Dividend Paid and CapEx Coverage Ratio	―	3.93	-0.79	-0.79	1.70
Capital Expenditure Coverage Ratio	―	9.30	-0.86	-0.86	2.16
Operating Cash Flow Coverage Ratio	―	0.32	-0.22	-0.22	0.40
Operating Cash Flow to Sales Ratio	―	0.07	-0.06	-0.06	0.05
Free Cash Flow Yield	―	13.56%	-22.45%	5.57%	-9.87%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	31.17	23.08	23.08	-14.19
Price-to-Sales (P/S) Ratio	―	0.48	0.54	0.54	0.51
Price-to-Book (P/B) Ratio	―	1.21	1.30	1.30	1.36
Price-to-Free Cash Flow (P/FCF) Ratio	―	7.37	-4.43	-4.43	17.95
Price-to-Operating Cash Flow Ratio	―	6.58	-9.56	-9.56	9.64
Price-to-Earnings Growth (PEG) Ratio	―	-1.03	-0.14	-0.14	0.18
Price-to-Fair Value	―	1.21	1.30	1.30	1.36
Enterprise Value Multiple	―	13.92	17.89	17.89	-60.84
Enterprise Value	―	3.36B	3.65B	2.54B	2.84B
EV to EBITDA	―	13.92	17.97	-60.84	-4.26
EV to Sales	―	0.62	0.72	0.54	0.62
EV to Free Cash Flow	―	9.56	-5.88	18.90	-11.99
EV to Operating Cash Flow	―	8.53	-12.70	10.15	-20.87
Tangible Book Value Per Share	―	370.58	381.85	381.85	330.09
Shareholders’ Equity Per Share	―	406.96	402.01	402.01	337.75
Tax and Other Ratios
Effective Tax Rate	―	0.28	-0.04	-0.04	-0.24
Revenue Per Share	―	1.02K	964.07	964.07	891.18
Net Income Per Share	―	15.79	22.62	22.62	-32.27
Tax Burden	―	0.72	1.04	1.24	1.02
Interest Burden	―	0.92	0.96	1.02	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.26	0.25	0.23	0.19
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	4.74	-2.52	-1.47	0.18

Kyokuto Co., Ltd. (2300) Ratios

Kyokuto Co., Ltd. Ratios