Ratios	Feb 25	Feb 25	Feb 23	Feb 22
Liquidity Ratios
Current Ratio	―	0.63	0.68	0.59	1.07
Quick Ratio	―	0.60	0.64	0.56	1.01
Cash Ratio	―	0.39	0.45	0.41	0.59
Solvency Ratio	―	0.09	0.09	-0.04	-0.37
Operating Cash Flow Ratio	―	-0.27	0.38	0.20	-0.20
Short-Term Operating Cash Flow Coverage	―	-0.50	0.80	0.86	-0.44
Net Current Asset Value	¥ ―	¥ -1.54B	¥ -1.55B	¥ -1.28B	¥ -1.13B
Leverage Ratios
Debt-to-Assets Ratio	―	0.30	0.28	0.17	0.22
Debt-to-Equity Ratio	―	0.61	0.58	0.35	0.43
Debt-to-Capital Ratio	―	0.38	0.37	0.26	0.30
Long-Term Debt-to-Capital Ratio	―	0.25	0.23	0.15	0.21
Financial Leverage Ratio	―	2.05	2.06	2.12	1.96
Debt Service Coverage Ratio	―	0.36	0.35	-0.25	-2.18
Interest Coverage Ratio	―	15.65	8.87	-57.40	-162.21
Debt to Market Cap	―	0.47	0.44	0.25	0.34
Interest Debt Per Share	―	248.11	237.06	119.33	159.05
Net Debt to EBITDA	―	4.36	3.67	-3.05	-0.66
Profitability Margins
Gross Profit Margin	―	71.76%	70.12%	72.28%	70.17%
EBIT Margin	―	2.35%	1.73%	-2.86%	-16.68%
EBITDA Margin	―	4.00%	3.88%	-0.89%	-14.54%
Operating Profit Margin	―	1.64%	1.73%	-3.30%	-9.66%
Pretax Profit Margin	―	2.25%	2.13%	-2.92%	-16.74%
Net Profit Margin	―	2.35%	1.54%	-3.62%	-17.12%
Continuous Operations Profit Margin	―	2.35%	1.54%	-3.62%	-17.12%
Net Income Per EBT	―	104.49%	72.46%	123.93%	102.27%
EBT Per EBIT	―	136.75%	123.26%	88.59%	173.28%
Return on Assets (ROA)	―	2.75%	1.89%	-4.50%	-20.75%
Return on Equity (ROE)	―	5.63%	3.88%	-9.55%	-40.71%
Return on Capital Employed (ROCE)	―	2.55%	2.77%	-6.06%	-14.26%
Return on Invested Capital (ROIC)	―	2.17%	1.75%	-5.43%	-12.94%
Return on Tangible Assets	―	2.82%	1.97%	-4.55%	-21.00%
Earnings Yield	―	4.31%	3.21%	-7.05%	-32.68%
Efficiency Ratios
Receivables Turnover	―	49.31	60.25	54.00	62.13
Payables Turnover	―	59.68	59.29	55.14	69.62
Inventory Turnover	―	34.09	35.52	31.52	33.39
Fixed Asset Turnover	―	2.28	2.78	2.37	2.22
Asset Turnover	―	1.17	1.22	1.24	1.21
Working Capital Turnover Ratio	―	-11.42	-14.92	-20.63	74.78
Cash Conversion Cycle	―	11.99	10.18	11.72	11.56
Days of Sales Outstanding	―	7.40	6.06	6.76	5.88
Days of Inventory Outstanding	―	10.71	10.28	11.58	10.93
Days of Payables Outstanding	―	6.12	6.16	6.62	5.24
Operating Cycle	―	18.11	16.33	18.34	16.81
Cash Flow Ratios
Operating Cash Flow Per Share	―	-54.59	74.78	47.49	-25.84
Free Cash Flow Per Share	―	-117.85	66.74	25.51	-44.98
CapEx Per Share	―	63.26	8.04	21.98	19.14
Free Cash Flow to Operating Cash Flow	―	2.16	0.89	0.54	1.74
Dividend Paid and CapEx Coverage Ratio	―	-0.79	3.93	1.70	-1.02
Capital Expenditure Coverage Ratio	―	-0.86	9.30	2.16	-1.35
Operating Cash Flow Coverage Ratio	―	-0.22	0.32	0.40	-0.16
Operating Cash Flow to Sales Ratio	―	-0.06	0.07	0.05	-0.03
Free Cash Flow Yield	―	-22.45%	13.56%	5.57%	-9.87%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	23.21	31.17	-14.19	-3.06
Price-to-Sales (P/S) Ratio	―	0.54	0.48	0.51	0.52
Price-to-Book (P/B) Ratio	―	1.31	1.21	1.36	1.25
Price-to-Free Cash Flow (P/FCF) Ratio	―	-4.45	7.37	17.95	-10.14
Price-to-Operating Cash Flow Ratio	―	-9.62	6.58	9.64	-17.65
Price-to-Earnings Growth (PEG) Ratio	―	-0.14	-1.03	0.18	-0.84
Price-to-Fair Value	―	1.31	1.21	1.36	1.25
Enterprise Value Multiple	―	17.97	16.06	-60.84	-4.26
Enterprise Value	―	3.65B	3.36B	2.54B	2.84B
EV to EBITDA	―	17.97	16.06	-60.84	-4.26
EV to Sales	―	0.72	0.62	0.54	0.62
EV to Free Cash Flow	―	-5.88	9.56	18.90	-11.99
EV to Operating Cash Flow	―	-12.70	8.53	10.15	-20.87
Tangible Book Value Per Share	―	381.85	370.58	330.09	357.71
Shareholders’ Equity Per Share	―	402.01	406.96	337.75	366.12
Tax and Other Ratios
Effective Tax Rate	―	-0.04	0.28	-0.24	-0.02
Revenue Per Share	―	964.07	1.02K	891.18	870.66
Net Income Per Share	―	22.62	15.79	-32.27	-149.04
Tax Burden	―	1.04	0.72	1.24	1.02
Interest Burden	―	0.96	1.23	1.02	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.25	0.26	0.23	0.19
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-2.52	4.74	-1.47	0.18

Kyokuto Co., Ltd. (2300) Ratios

Kyokuto Co., Ltd. Ratios