Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.09	1.07	1.15	1.14
Quick Ratio	―	0.71	0.77	0.79	0.89
Cash Ratio	―	0.31	0.40	0.39	0.48
Solvency Ratio	―	0.15	0.14	0.13	0.09
Operating Cash Flow Ratio	―	0.19	0.33	0.24	0.35
Short-Term Operating Cash Flow Coverage	―	0.46	0.77	0.61	0.86
Net Current Asset Value	¥ ―	¥ -1.55B	¥ -1.75B	¥ -2.01B	¥ -2.29B
Leverage Ratios
Debt-to-Assets Ratio	―	0.21	0.24	0.27	0.30
Debt-to-Equity Ratio	―	0.38	0.45	0.54	0.65
Debt-to-Capital Ratio	―	0.28	0.31	0.35	0.39
Long-Term Debt-to-Capital Ratio	―	0.18	0.22	0.27	0.31
Financial Leverage Ratio	―	1.82	1.89	2.03	2.19
Debt Service Coverage Ratio	―	0.72	0.70	0.80	0.58
Interest Coverage Ratio	―	19.61	15.77	11.90	4.95
Debt to Market Cap	―	0.74	0.77	0.64	1.50
Interest Debt Per Share	―	110.31	124.64	139.02	156.75
Net Debt to EBITDA	―	1.68	1.69	2.13	2.99
Profitability Margins
Gross Profit Margin	―	31.39%	30.85%	33.46%	32.45%
EBIT Margin	―	4.39%	5.31%	5.37%	3.65%
EBITDA Margin	―	7.03%	7.94%	8.08%	6.63%
Operating Profit Margin	―	3.09%	3.96%	3.70%	2.01%
Pretax Profit Margin	―	4.23%	5.06%	5.06%	3.24%
Net Profit Margin	―	3.03%	3.12%	3.25%	1.90%
Continuous Operations Profit Margin	―	3.03%	3.12%	3.25%	1.90%
Net Income Per EBT	―	71.64%	61.80%	64.15%	58.66%
EBT Per EBIT	―	136.67%	127.60%	136.65%	161.36%
Return on Assets (ROA)	―	3.57%	3.55%	3.48%	1.86%
Return on Equity (ROE)	―	6.49%	6.72%	7.05%	4.09%
Return on Capital Employed (ROCE)	―	4.70%	5.78%	5.00%	2.50%
Return on Invested Capital (ROIC)	―	3.01%	3.18%	2.91%	1.32%
Return on Tangible Assets	―	3.59%	3.57%	3.49%	1.87%
Earnings Yield	―	12.57%	11.38%	8.35%	9.48%
Efficiency Ratios
Receivables Turnover	―	18.30	18.89	17.72	0.00
Payables Turnover	―	21.75	27.74	22.24	22.11
Inventory Turnover	―	9.66	12.07	9.50	12.43
Fixed Asset Turnover	―	1.90	1.78	1.66	1.53
Asset Turnover	―	1.18	1.14	1.07	0.98
Working Capital Turnover Ratio	―	68.43	48.42	34.51	10.27
Cash Conversion Cycle	―	40.97	36.40	42.60	12.86
Days of Sales Outstanding	―	19.95	19.32	20.59	0.00
Days of Inventory Outstanding	―	37.80	30.23	38.42	29.37
Days of Payables Outstanding	―	16.78	13.16	16.41	16.51
Operating Cycle	―	57.75	49.55	59.01	29.37
Cash Flow Ratios
Operating Cash Flow Per Share	―	22.50	37.20	25.45	38.78
Free Cash Flow Per Share	―	9.44	27.47	14.39	25.43
CapEx Per Share	―	13.06	9.73	11.06	13.34
Free Cash Flow to Operating Cash Flow	―	0.42	0.74	0.57	0.66
Dividend Paid and CapEx Coverage Ratio	―	1.40	3.18	1.95	2.53
Capital Expenditure Coverage Ratio	―	1.72	3.82	2.30	2.91
Operating Cash Flow Coverage Ratio	―	0.21	0.30	0.19	0.25
Operating Cash Flow to Sales Ratio	―	0.04	0.06	0.05	0.08
Free Cash Flow Yield	―	6.38%	17.17%	6.69%	24.69%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	7.96	8.79	11.97	10.55
Price-to-Sales (P/S) Ratio	―	0.24	0.27	0.39	0.20
Price-to-Book (P/B) Ratio	―	0.52	0.59	0.84	0.43
Price-to-Free Cash Flow (P/FCF) Ratio	―	15.68	5.82	14.94	4.05
Price-to-Operating Cash Flow Ratio	―	6.58	4.30	8.45	2.66
Price-to-Earnings Growth (PEG) Ratio	―	3.72	6.31	0.14	-14.82
Price-to-Fair Value	―	0.52	0.59	0.84	0.43
Enterprise Value Multiple	―	5.12	5.15	6.95	6.01
Enterprise Value	―	3.19B	3.44B	4.48B	2.96B
EV to EBITDA	―	5.12	5.15	6.95	6.01
EV to Sales	―	0.36	0.41	0.56	0.40
EV to Free Cash Flow	―	23.38	8.67	21.56	8.05
EV to Operating Cash Flow	―	9.81	6.40	12.19	5.28
Tangible Book Value Per Share	―	283.58	268.03	252.56	236.12
Shareholders’ Equity Per Share	―	286.45	270.85	254.64	238.68
Tax and Other Ratios
Effective Tax Rate	―	0.28	0.38	0.36	0.41
Revenue Per Share	―	613.90	582.87	553.20	513.62
Net Income Per Share	―	18.60	18.21	17.96	9.76
Tax Burden	―	0.72	0.62	0.64	0.59
Interest Burden	―	0.96	0.95	0.94	0.89
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	―	1.21	2.04	0.91	2.37

Autowave Co., Ltd. (2666) Ratios

Autowave Co., Ltd. Ratios