Ratios	Dec 24	Dec 23	Dec 22	Dec 20
Liquidity Ratios
Current Ratio	―	3.56	1.46	1.53	3.78
Quick Ratio	―	3.25	1.26	1.49	3.63
Cash Ratio	―	2.52	0.93	0.82	2.20
Solvency Ratio	―	0.20	-0.35	-0.75	-0.46
Operating Cash Flow Ratio	―	0.04	-0.04	-0.62	-1.49
Short-Term Operating Cash Flow Coverage	―	0.11	-0.08	-1.42	-7.81
Net Current Asset Value	¥ ―	¥ 405.51M	¥ 14.39M	¥ -44.51M	¥ 141.94M
Leverage Ratios
Debt-to-Assets Ratio	―	0.26	0.34	0.40	0.32
Debt-to-Equity Ratio	―	0.41	0.74	0.99	0.56
Debt-to-Capital Ratio	―	0.29	0.42	0.50	0.36
Long-Term Debt-to-Capital Ratio	―	0.24	0.26	0.37	0.34
Financial Leverage Ratio	―	1.57	2.16	2.50	1.77
Debt Service Coverage Ratio	―	1.27	-1.01	-2.75	-6.82
Interest Coverage Ratio	―	2.94	-37.71	-121.87	-221.49
Debt to Market Cap	―	0.10	0.09	0.08	0.00
Interest Debt Per Share	―	109.63	93.64	86.16	0.00
Net Debt to EBITDA	―	-1.73	0.04	-0.21	0.01
Profitability Margins
Gross Profit Margin	―	66.83%	54.37%	41.44%	41.08%
EBIT Margin	―	7.33%	-33.63%	-75.15%	-56.62%
EBITDA Margin	―	16.48%	-26.83%	-72.26%	-45.41%
Operating Profit Margin	―	5.04%	-18.34%	-57.81%	-61.40%
Pretax Profit Margin	―	5.61%	-34.12%	-75.62%	-56.89%
Net Profit Margin	―	5.75%	-33.90%	-74.46%	-54.73%
Continuous Operations Profit Margin	―	5.75%	-33.90%	-74.46%	-54.73%
Net Income Per EBT	―	102.43%	99.37%	98.46%	96.20%
EBT Per EBIT	―	111.34%	185.98%	130.82%	92.66%
Return on Assets (ROA)	―	2.83%	-23.58%	-46.82%	-24.96%
Return on Equity (ROE)	―	4.43%	-50.96%	-116.94%	-44.12%
Return on Capital Employed (ROCE)	―	2.95%	-20.46%	-57.15%	-32.75%
Return on Invested Capital (ROIC)	―	2.83%	-15.78%	-44.99%	-30.52%
Return on Tangible Assets	―	3.79%	-29.52%	-54.75%	-31.05%
Earnings Yield	―	1.07%	-6.00%	-9.47%	-
Efficiency Ratios
Receivables Turnover	―	4.53	6.06	2.90	2.27
Payables Turnover	―	0.00	13.06	0.00	0.00
Inventory Turnover	―	3.33	4.28	22.36	12.70
Fixed Asset Turnover	―	196.51	126.07	167.18	35.75
Asset Turnover	―	0.49	0.70	0.63	0.46
Working Capital Turnover Ratio	―	1.89	4.28	0.00	1.07
Cash Conversion Cycle	―	190.33	117.47	142.08	189.20
Days of Sales Outstanding	―	80.62	60.19	125.75	160.45
Days of Inventory Outstanding	―	109.71	85.23	16.33	28.75
Days of Payables Outstanding	―	0.00	27.94	0.00	0.00
Operating Cycle	―	190.33	145.41	142.08	189.20
Cash Flow Ratios
Operating Cash Flow Per Share	―	2.57	-3.99	-49.14	0.00
Free Cash Flow Per Share	―	-62.97	-84.41	-50.40	0.00
CapEx Per Share	―	65.55	80.42	1.26	0.00
Free Cash Flow to Operating Cash Flow	―	-24.48	21.15	1.03	1.43
Dividend Paid and CapEx Coverage Ratio	―	0.04	-0.05	-39.00	-2.34
Capital Expenditure Coverage Ratio	―	0.04	-0.05	-39.00	-2.34
Operating Cash Flow Coverage Ratio	―	0.02	-0.04	-0.57	-0.68
Operating Cash Flow to Sales Ratio	―	0.01	-0.02	-0.36	-0.47
Free Cash Flow Yield	―	-5.80%	-7.89%	-4.71%	0.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	93.53	-16.68	-10.56	0.00
Price-to-Sales (P/S) Ratio	―	5.38	5.65	7.86	0.00
Price-to-Book (P/B) Ratio	―	4.15	8.50	12.35	0.00
Price-to-Free Cash Flow (P/FCF) Ratio	―	-17.25	-12.68	-21.23	0.00
Price-to-Operating Cash Flow Ratio	―	422.22	-268.09	-21.77	0.00
Price-to-Earnings Growth (PEG) Ratio	―	-0.79	0.45	0.00	0.00
Price-to-Fair Value	―	4.15	8.50	12.35	0.00
Enterprise Value Multiple	―	30.89	-21.04	-11.10	0.01
Enterprise Value	―	5.00B	5.21B	5.31B	-3.02M
EV to EBITDA	―	30.89	-21.04	-11.10	0.01
EV to Sales	―	5.09	5.64	8.02	>-0.01
EV to Free Cash Flow	―	-16.33	-12.65	-21.64	<0.01
EV to Operating Cash Flow	―	399.77	-267.57	-22.20	0.01
Tangible Book Value Per Share	―	158.52	71.15	55.30	0.00
Shareholders’ Equity Per Share	―	261.91	125.89	86.63	0.00
Tax and Other Ratios
Effective Tax Rate	―	-0.02	<0.01	0.02	0.04
Revenue Per Share	―	201.99	189.22	136.06	0.00
Net Income Per Share	―	11.61	-64.15	-101.31	0.00
Tax Burden	―	1.02	0.99	0.98	0.96
Interest Burden	―	0.77	1.01	1.01	1.00
Research & Development to Revenue	―	0.04	0.00	0.13	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	―	0.23	0.06	0.49	0.83

Informetis Co.,Ltd. (281A) Ratios

Informetis Co.,Ltd. Ratios