Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.79	0.56	0.54	0.48
Quick Ratio	―	0.50	0.37	0.37	0.32
Cash Ratio	―	0.25	0.19	0.20	0.18
Solvency Ratio	―	0.06	0.06	0.05	0.05
Operating Cash Flow Ratio	―	0.04	0.07	0.12	-0.01
Short-Term Operating Cash Flow Coverage	―	0.09	0.13	0.22	-0.02
Net Current Asset Value	¥ ―	¥ -7.35B	¥ -7.32B	¥ -7.39B	¥ -8.52B
Leverage Ratios
Debt-to-Assets Ratio	―	0.21	0.39	0.39	0.45
Debt-to-Equity Ratio	―	0.65	1.25	1.30	1.59
Debt-to-Capital Ratio	―	0.40	0.56	0.57	0.61
Long-Term Debt-to-Capital Ratio	―	<0.01	0.22	0.23	0.24
Financial Leverage Ratio	―	3.18	3.19	3.32	3.55
Debt Service Coverage Ratio	―	0.28	0.17	0.16	0.10
Interest Coverage Ratio	―	2.83	23.96	16.90	14.37
Debt to Market Cap	―	0.71	1.52	1.77	2.16
Interest Debt Per Share	―	3.03K	5.56K	5.52K	6.62K
Net Debt to EBITDA	―	2.38	5.86	5.78	8.33
Profitability Margins
Gross Profit Margin	―	26.49%	27.58%	28.67%	27.82%
EBIT Margin	―	0.84%	1.20%	0.59%	0.99%
EBITDA Margin	―	2.37%	2.37%	2.31%	1.95%
Operating Profit Margin	―	0.65%	1.34%	0.99%	0.89%
Pretax Profit Margin	―	0.61%	1.14%	0.53%	0.92%
Net Profit Margin	―	0.38%	0.80%	0.34%	0.61%
Continuous Operations Profit Margin	―	0.38%	0.80%	0.34%	0.61%
Net Income Per EBT	―	62.57%	70.24%	63.50%	66.06%
EBT Per EBIT	―	93.63%	85.61%	53.75%	103.90%
Return on Assets (ROA)	―	0.78%	1.71%	0.73%	1.31%
Return on Equity (ROE)	―	2.49%	5.46%	2.41%	4.66%
Return on Capital Employed (ROCE)	―	2.08%	5.66%	4.48%	4.23%
Return on Invested Capital (ROIC)	―	1.04%	2.59%	1.77%	1.59%
Return on Tangible Assets	―	0.79%	1.72%	0.73%	1.32%
Earnings Yield	―	3.71%	7.63%	3.46%	6.67%
Efficiency Ratios
Receivables Turnover	―	24.10	26.69	26.74	29.87
Payables Turnover	―	11.73	11.86	11.55	12.20
Inventory Turnover	―	14.86	16.52	17.14	17.93
Fixed Asset Turnover	―	3.31	3.55	3.64	3.51
Asset Turnover	―	2.04	2.13	2.15	2.15
Working Capital Turnover Ratio	―	-14.01	-9.26	-7.85	-7.82
Cash Conversion Cycle	―	8.61	5.00	3.35	2.65
Days of Sales Outstanding	―	15.15	13.68	13.65	12.22
Days of Inventory Outstanding	―	24.56	22.09	21.29	20.36
Days of Payables Outstanding	―	31.10	30.77	31.60	29.93
Operating Cycle	―	39.71	35.77	34.94	32.58
Cash Flow Ratios
Operating Cash Flow Per Share	―	183.00	460.09	862.75	-116.95
Free Cash Flow Per Share	―	-297.18	291.59	662.09	-783.83
CapEx Per Share	―	480.18	168.51	200.66	666.88
Free Cash Flow to Operating Cash Flow	―	-1.62	0.63	0.77	6.70
Dividend Paid and CapEx Coverage Ratio	―	0.35	2.11	3.44	-0.16
Capital Expenditure Coverage Ratio	―	0.38	2.73	4.30	-0.18
Operating Cash Flow Coverage Ratio	―	0.06	0.08	0.16	-0.02
Operating Cash Flow to Sales Ratio	―	<0.01	0.02	0.03	>-0.01
Free Cash Flow Yield	―	-9.78%	9.17%	22.53%	-27.03%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	26.97	13.11	28.93	14.99
Price-to-Sales (P/S) Ratio	―	0.10	0.11	0.10	0.09
Price-to-Book (P/B) Ratio	―	0.67	0.72	0.70	0.70
Price-to-Free Cash Flow (P/FCF) Ratio	―	-10.23	10.91	4.44	-3.70
Price-to-Operating Cash Flow Ratio	―	16.61	6.91	3.41	-24.80
Price-to-Earnings Growth (PEG) Ratio	―	-0.50	0.09	-0.61	0.56
Price-to-Fair Value	―	0.67	0.72	0.70	0.70
Enterprise Value Multiple	―	6.74	10.29	10.02	13.01
Enterprise Value	―	5.94B	9.33B	8.79B	10.19B
EV to EBITDA	―	6.74	10.29	10.02	13.01
EV to Sales	―	0.16	0.24	0.23	0.25
EV to Free Cash Flow	―	-15.82	25.32	10.51	-10.29
EV to Operating Cash Flow	―	25.69	16.04	8.06	-68.95
Tangible Book Value Per Share	―	4.47K	4.40K	4.17K	4.09K
Shareholders’ Equity Per Share	―	4.52K	4.44K	4.22K	4.15K
Tax and Other Ratios
Effective Tax Rate	―	0.37	0.30	0.36	0.34
Revenue Per Share	―	29.40K	30.20K	30.05K	31.72K
Net Income Per Share	―	112.71	242.57	101.58	193.40
Tax Burden	―	0.63	0.70	0.64	0.66
Interest Burden	―	0.73	0.95	0.90	0.94
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.03	0.03	0.03	0.02
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.62	1.33	5.39	-0.40

Hokuyu Lucky Co., Ltd. (2747) Ratios

Hokuyu Lucky Co., Ltd. Ratios