Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	3.19	3.11	3.19	2.97
Quick Ratio	―	3.13	3.05	3.13	2.90
Cash Ratio	―	2.38	2.28	2.37	2.16
Solvency Ratio	―	0.36	0.34	0.36	0.32
Operating Cash Flow Ratio	―	0.37	0.39	0.36	0.46
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 17.08B	¥ 16.69B	¥ 15.39B	¥ 13.43B
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Capital Ratio	―	<0.01	<0.01	<0.01	<0.01
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.29	1.31	1.29	1.30
Debt Service Coverage Ratio	―	0.00	0.00	0.00	0.00
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	1.35	1.80	1.29	1.59
Net Debt to EBITDA	―	-5.03	-4.42	-4.74	-5.09
Profitability Margins
Gross Profit Margin	―	17.10%	17.13%	16.49%	15.64%
EBIT Margin	―	3.02%	3.63%	3.31%	2.48%
EBITDA Margin	―	4.16%	4.79%	4.41%	3.82%
Operating Profit Margin	―	3.40%	3.63%	3.31%	2.50%
Pretax Profit Margin	―	3.02%	3.31%	3.20%	2.48%
Net Profit Margin	―	2.15%	2.13%	2.12%	1.70%
Continuous Operations Profit Margin	―	2.15%	2.13%	2.12%	1.70%
Net Income Per EBT	―	71.32%	64.31%	66.33%	68.52%
EBT Per EBIT	―	88.75%	91.21%	96.55%	99.19%
Return on Assets (ROA)	―	5.21%	5.16%	5.15%	4.16%
Return on Equity (ROE)	―	6.70%	6.74%	6.64%	5.40%
Return on Capital Employed (ROCE)	―	10.45%	11.35%	10.24%	7.84%
Return on Invested Capital (ROIC)	―	7.45%	7.30%	6.79%	5.37%
Return on Tangible Assets	―	5.22%	5.17%	5.17%	4.18%
Earnings Yield	―	6.22%	5.78%	6.36%	4.95%
Efficiency Ratios
Receivables Turnover	―	16.32	14.66	15.35	15.52
Payables Turnover	―	22.48	20.93	22.58	23.11
Inventory Turnover	―	148.43	139.68	147.56	149.12
Fixed Asset Turnover	―	9.00	9.60	9.09	8.26
Asset Turnover	―	2.42	2.42	2.43	2.44
Working Capital Turnover Ratio	―	5.25	5.32	5.50	6.05
Cash Conversion Cycle	―	8.58	10.06	10.08	10.18
Days of Sales Outstanding	―	22.36	24.89	23.78	23.52
Days of Inventory Outstanding	―	2.46	2.61	2.47	2.45
Days of Payables Outstanding	―	16.24	17.44	16.17	15.79
Operating Cycle	―	24.82	27.50	26.25	25.97
Cash Flow Ratios
Operating Cash Flow Per Share	―	301.92	325.44	267.12	330.20
Free Cash Flow Per Share	―	89.33	200.45	199.68	248.95
CapEx Per Share	―	212.59	124.98	67.45	81.25
Free Cash Flow to Operating Cash Flow	―	0.30	0.62	0.75	0.75
Dividend Paid and CapEx Coverage Ratio	―	1.20	1.96	2.95	3.43
Capital Expenditure Coverage Ratio	―	1.42	2.60	3.96	4.06
Operating Cash Flow Coverage Ratio	―	223.62	180.56	207.87	207.18
Operating Cash Flow to Sales Ratio	―	0.03	0.04	0.03	0.04
Free Cash Flow Yield	―	2.76%	6.04%	7.14%	9.04%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	16.07	17.32	15.71	20.18
Price-to-Sales (P/S) Ratio	―	0.35	0.37	0.33	0.34
Price-to-Book (P/B) Ratio	―	1.08	1.17	1.04	1.09
Price-to-Free Cash Flow (P/FCF) Ratio	―	36.21	16.56	14.00	11.06
Price-to-Operating Cash Flow Ratio	―	10.71	10.20	10.46	8.34
Price-to-Earnings Growth (PEG) Ratio	―	3.21	2.22	0.52	0.04
Price-to-Fair Value	―	1.08	1.17	1.04	1.09
Enterprise Value Multiple	―	3.29	3.29	2.82	3.89
Enterprise Value	―	12.39B	13.69B	10.09B	11.55B
EV to EBITDA	―	3.29	3.29	2.82	3.89
EV to Sales	―	0.14	0.16	0.12	0.15
EV to Free Cash Flow	―	14.33	7.06	5.22	4.80
EV to Operating Cash Flow	―	4.24	4.35	3.91	3.62
Tangible Book Value Per Share	―	3.00K	2.83K	2.66K	2.51K
Shareholders’ Equity Per Share	―	3.01K	2.84K	2.68K	2.53K
Tax and Other Ratios
Effective Tax Rate	―	0.29	0.36	0.34	0.31
Revenue Per Share	―	9.35K	9.00K	8.38K	8.03K
Net Income Per Share	―	201.33	191.73	177.86	136.46
Tax Burden	―	0.71	0.64	0.66	0.69
Interest Burden	―	1.00	0.91	0.97	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.06	0.06	0.06	0.06
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.50	1.09	1.00	1.66

Kanemi Co., Ltd. (2669) Ratios

Kanemi Co., Ltd. Ratios