Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	1.17	3.56	1.46	1.53
Quick Ratio	―	0.88	3.25	1.26	1.49
Cash Ratio	―	0.68	2.52	0.93	0.82
Solvency Ratio	―	-0.55	0.20	-0.35	-0.75
Operating Cash Flow Ratio	―	-0.72	0.04	-0.04	-0.62
Short-Term Operating Cash Flow Coverage	―	-1.10	0.11	-0.08	-1.42
Net Current Asset Value	¥ ―	¥ -349.10M	¥ 405.51M	¥ 14.39M	¥ -44.51M
Leverage Ratios
Debt-to-Assets Ratio	―	0.52	0.26	0.34	0.40
Debt-to-Equity Ratio	―	1.46	0.41	0.74	0.99
Debt-to-Capital Ratio	―	0.59	0.29	0.42	0.50
Long-Term Debt-to-Capital Ratio	―	0.44	0.24	0.26	0.37
Financial Leverage Ratio	―	2.81	1.57	2.16	2.50
Debt Service Coverage Ratio	―	-1.18	1.09	-1.01	-2.75
Interest Coverage Ratio	―	-32.28	2.94	-37.71	-121.87
Debt to Market Cap	―	0.47	0.10	0.09	0.08
Interest Debt Per Share	―	178.96	109.63	93.64	86.16
Net Debt to EBITDA	―	-0.88	-2.01	0.04	-0.21
Profitability Margins
Gross Profit Margin	―	51.76%	66.83%	54.37%	41.44%
EBIT Margin	―	-118.62%	5.04%	-33.63%	-75.15%
EBITDA Margin	―	-93.54%	14.19%	-26.83%	-72.26%
Operating Profit Margin	―	-118.62%	5.04%	-18.34%	-57.81%
Pretax Profit Margin	―	-135.97%	5.61%	-34.12%	-75.62%
Net Profit Margin	―	-136.15%	5.75%	-33.90%	-74.46%
Continuous Operations Profit Margin	―	-136.15%	5.75%	-33.90%	-74.46%
Net Income Per EBT	―	100.13%	102.43%	99.37%	98.46%
EBT Per EBIT	―	114.63%	111.34%	185.98%	130.82%
Return on Assets (ROA)	―	-43.78%	2.83%	-23.58%	-46.82%
Return on Equity (ROE)	―	-123.19%	4.43%	-50.96%	-116.94%
Return on Capital Employed (ROCE)	―	-60.59%	2.95%	-20.46%	-57.15%
Return on Invested Capital (ROIC)	―	-43.69%	2.77%	-15.78%	-44.99%
Return on Tangible Assets	―	-70.85%	3.79%	-29.52%	-54.75%
Earnings Yield	―	-39.56%	1.07%	-6.00%	-9.47%
Efficiency Ratios
Receivables Turnover	―	5.25	4.53	6.06	2.90
Payables Turnover	―	0.00	0.00	13.06	0.00
Inventory Turnover	―	1.46	3.33	4.28	22.36
Fixed Asset Turnover	―	110.67	196.51	126.07	167.18
Asset Turnover	―	0.32	0.49	0.70	0.63
Working Capital Turnover Ratio	―	1.16	1.89	4.28	0.00
Cash Conversion Cycle	―	319.22	190.33	117.47	142.08
Days of Sales Outstanding	―	69.59	80.62	60.19	125.75
Days of Inventory Outstanding	―	249.63	109.71	85.23	16.33
Days of Payables Outstanding	―	0.00	0.00	27.94	0.00
Operating Cycle	―	319.22	190.33	145.41	142.08
Cash Flow Ratios
Operating Cash Flow Per Share	―	-90.22	2.57	-3.99	-49.14
Free Cash Flow Per Share	―	-90.86	2.43	-84.41	-50.40
CapEx Per Share	―	0.65	0.14	80.42	1.26
Free Cash Flow to Operating Cash Flow	―	1.01	0.95	21.15	1.03
Dividend Paid and CapEx Coverage Ratio	―	-139.47	18.40	-0.05	-39.00
Capital Expenditure Coverage Ratio	―	-139.47	18.40	-0.05	-39.00
Operating Cash Flow Coverage Ratio	―	-0.52	0.02	-0.04	-0.57
Operating Cash Flow to Sales Ratio	―	-0.83	0.01	-0.02	-0.36
Free Cash Flow Yield	―	-24.30%	0.22%	-7.89%	-4.71%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-2.53	93.53	-16.68	-10.56
Price-to-Sales (P/S) Ratio	―	3.44	5.38	5.65	7.86
Price-to-Book (P/B) Ratio	―	3.11	4.15	8.50	12.35
Price-to-Free Cash Flow (P/FCF) Ratio	―	-4.12	446.50	-12.68	-21.23
Price-to-Operating Cash Flow Ratio	―	-4.15	422.22	-268.09	-21.77
Price-to-Earnings Growth (PEG) Ratio	―	<0.01	-0.79	0.45	0.00
Price-to-Fair Value	―	3.11	4.15	8.50	12.35
Enterprise Value Multiple	―	-4.56	35.87	-21.04	-11.10
Enterprise Value	―	2.26B	5.00B	5.21B	5.31B
EV to EBITDA	―	-4.56	35.87	-21.04	-11.10
EV to Sales	―	4.26	5.09	5.64	8.02
EV to Free Cash Flow	―	-5.10	422.75	-12.65	-21.64
EV to Operating Cash Flow	―	-5.14	399.77	-267.57	-22.20
Tangible Book Value Per Share	―	-9.05	158.52	71.15	55.30
Shareholders’ Equity Per Share	―	120.10	261.91	125.89	86.63
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	-0.02	<0.01	0.02
Revenue Per Share	―	108.67	201.99	189.22	136.06
Net Income Per Share	―	-147.95	11.61	-64.15	-101.31
Tax Burden	―	1.00	1.02	0.99	0.98
Interest Burden	―	1.15	1.11	1.01	1.01
Research & Development to Revenue	―	0.00	0.04	0.06	0.13
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	―	0.61	0.22	0.06	0.49

Informetis Co.,Ltd. (281A) Ratios

Informetis Co.,Ltd. Ratios