Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	2.61	2.35	2.24	2.39
Quick Ratio	―	0.38	0.40	0.28	0.28
Cash Ratio	―	0.28	0.30	0.18	0.18
Solvency Ratio	―	0.22	0.18	0.10	0.07
Operating Cash Flow Ratio	―	0.24	0.24	0.12	0.10
Short-Term Operating Cash Flow Coverage	―	0.33	0.33	0.15	0.12
Net Current Asset Value	¥ ―	¥ 4.59B	¥ 3.22B	¥ 2.04B	¥ 1.36B
Leverage Ratios
Debt-to-Assets Ratio	―	0.28	0.34	0.39	0.42
Debt-to-Equity Ratio	―	0.47	0.64	0.77	0.87
Debt-to-Capital Ratio	―	0.32	0.39	0.44	0.47
Long-Term Debt-to-Capital Ratio	―	0.14	0.21	0.25	0.31
Financial Leverage Ratio	―	1.67	1.86	1.99	2.07
Debt Service Coverage Ratio	―	0.49	0.41	0.23	0.19
Interest Coverage Ratio	―	59.24	54.37	25.28	14.90
Debt to Market Cap	―	0.37	0.53	1.63	1.59
Interest Debt Per Share	―	154.59	186.61	195.82	205.83
Net Debt to EBITDA	―	1.63	2.22	4.75	7.18
Profitability Margins
Gross Profit Margin	―	54.78%	54.69%	54.58%	54.64%
EBIT Margin	―	14.46%	14.70%	8.89%	6.29%
EBITDA Margin	―	16.13%	16.40%	11.15%	8.74%
Operating Profit Margin	―	14.38%	14.60%	8.82%	6.24%
Pretax Profit Margin	―	14.21%	14.43%	8.54%	5.87%
Net Profit Margin	―	9.52%	9.72%	5.55%	3.71%
Continuous Operations Profit Margin	―	9.52%	9.72%	5.55%	3.71%
Net Income Per EBT	―	66.99%	67.38%	64.95%	63.28%
EBT Per EBIT	―	98.88%	98.86%	96.84%	94.05%
Return on Assets (ROA)	―	7.61%	6.97%	3.52%	2.22%
Return on Equity (ROE)	―	12.67%	12.98%	7.02%	4.59%
Return on Capital Employed (ROCE)	―	15.31%	14.39%	7.74%	4.98%
Return on Invested Capital (ROIC)	―	8.23%	7.57%	3.86%	2.46%
Return on Tangible Assets	―	7.62%	6.98%	3.53%	2.22%
Earnings Yield	―	10.11%	10.74%	14.83%	8.36%
Efficiency Ratios
Receivables Turnover	―	48.91	33.10	32.79	31.20
Payables Turnover	―	325.18	271.75	262.11	237.91
Inventory Turnover	―	0.65	0.61	0.53	0.51
Fixed Asset Turnover	―	2.74	2.37	1.97	1.74
Asset Turnover	―	0.80	0.72	0.64	0.60
Working Capital Turnover Ratio	―	2.08	2.08	1.86	1.82
Cash Conversion Cycle	―	571.18	608.97	697.89	725.68
Days of Sales Outstanding	―	7.46	11.03	11.13	11.70
Days of Inventory Outstanding	―	564.84	599.29	688.15	715.51
Days of Payables Outstanding	―	1.12	1.34	1.39	1.53
Operating Cycle	―	572.31	610.31	699.28	727.21
Cash Flow Ratios
Operating Cash Flow Per Share	―	32.93	35.96	16.97	11.86
Free Cash Flow Per Share	―	30.20	28.78	13.88	7.25
CapEx Per Share	―	2.73	7.18	3.09	4.61
Free Cash Flow to Operating Cash Flow	―	0.92	0.80	0.82	0.61
Dividend Paid and CapEx Coverage Ratio	―	11.24	4.88	5.16	2.47
Capital Expenditure Coverage Ratio	―	12.07	5.01	5.49	2.57
Operating Cash Flow Coverage Ratio	―	0.21	0.19	0.09	0.06
Operating Cash Flow to Sales Ratio	―	0.08	0.09	0.05	0.04
Free Cash Flow Yield	―	7.31%	8.20%	11.60%	5.62%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	9.89	9.31	6.74	11.96
Price-to-Sales (P/S) Ratio	―	0.94	0.91	0.37	0.44
Price-to-Book (P/B) Ratio	―	1.25	1.21	0.47	0.55
Price-to-Free Cash Flow (P/FCF) Ratio	―	13.68	12.20	8.62	17.79
Price-to-Operating Cash Flow Ratio	―	12.54	9.76	7.05	10.87
Price-to-Earnings Growth (PEG) Ratio	―	0.92	0.08	0.10	0.08
Price-to-Fair Value	―	1.25	1.21	0.47	0.55
Enterprise Value Multiple	―	7.47	7.74	8.11	12.27
Enterprise Value	―	17.42B	16.30B	9.57B	10.31B
EV to EBITDA	―	7.47	7.74	8.11	12.27
EV to Sales	―	1.21	1.27	0.90	1.07
EV to Free Cash Flow	―	17.50	17.10	20.81	42.94
EV to Operating Cash Flow	―	16.05	13.69	17.02	26.25
Tangible Book Value Per Share	―	328.95	289.41	251.86	234.88
Shareholders’ Equity Per Share	―	329.57	290.32	252.82	235.28
Tax and Other Ratios
Effective Tax Rate	―	0.33	0.33	0.35	0.37
Revenue Per Share	―	438.48	387.62	319.67	290.61
Net Income Per Share	―	41.75	37.69	17.74	10.79
Tax Burden	―	0.67	0.67	0.65	0.63
Interest Burden	―	0.98	0.98	0.96	0.93
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
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	―	0.53	0.64	0.62	0.70

Mandarake Inc. (2652) Ratios

Mandarake Inc. Ratios