Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.28	2.33	1.68	2.05
Quick Ratio	―	1.89	1.92	1.27	1.65
Cash Ratio	―	1.04	0.83	0.46	0.63
Solvency Ratio	―	-0.02	0.24	0.15	0.24
Operating Cash Flow Ratio	―	0.34	0.40	0.11	0.65
Short-Term Operating Cash Flow Coverage	―	15.06	18.45	1.52	20.47
Net Current Asset Value	¥ ―	¥ 1.87B	¥ 2.26B	¥ 1.06B	¥ 525.95M
Leverage Ratios
Debt-to-Assets Ratio	―	0.01	0.02	0.04	0.05
Debt-to-Equity Ratio	―	0.02	0.03	0.08	0.09
Debt-to-Capital Ratio	―	0.02	0.03	0.07	0.08
Long-Term Debt-to-Capital Ratio	―	0.01	0.02	0.03	0.07
Financial Leverage Ratio	―	1.67	1.62	1.81	1.78
Debt Service Coverage Ratio	―	-1.05	15.69	2.86	13.06
Interest Coverage Ratio	―	622.13	421.43	102.06	81.38
Debt to Market Cap	―	0.04	0.04	0.13	0.11
Interest Debt Per Share	―	16.95	23.91	52.80	61.13
Net Debt to EBITDA	―	10.69	-1.55	-1.54	-0.71
Profitability Margins
Gross Profit Margin	―	36.98%	38.11%	36.74%	39.93%
EBIT Margin	―	-3.90%	5.27%	1.88%	6.46%
EBITDA Margin	―	-1.57%	7.43%	4.54%	9.58%
Operating Profit Margin	―	3.64%	6.86%	2.47%	3.48%
Pretax Profit Margin	―	-3.90%	5.25%	1.86%	6.41%
Net Profit Margin	―	-2.74%	3.37%	1.79%	4.15%
Continuous Operations Profit Margin	―	-2.74%	3.37%	1.79%	4.15%
Net Income Per EBT	―	70.34%	64.21%	96.54%	64.71%
EBT Per EBIT	―	-107.12%	76.49%	75.11%	184.10%
Return on Assets (ROA)	―	-4.13%	5.58%	2.75%	6.04%
Return on Equity (ROE)	―	-6.91%	9.04%	4.98%	10.75%
Return on Capital Employed (ROCE)	―	7.37%	15.25%	5.60%	6.65%
Return on Invested Capital (ROIC)	―	5.14%	9.72%	5.23%	4.26%
Return on Tangible Assets	―	-4.13%	5.59%	2.75%	6.06%
Earnings Yield	―	-10.79%	11.24%	8.48%	13.22%
Efficiency Ratios
Receivables Turnover	―	7.60	6.25	6.25	6.29
Payables Turnover	―	6.94	7.24	5.40	6.51
Inventory Turnover	―	9.37	9.75	7.22	9.21
Fixed Asset Turnover	―	5.43	4.92	4.14	3.35
Asset Turnover	―	1.50	1.66	1.53	1.45
Working Capital Turnover Ratio	―	4.40	5.86	6.64	6.71
Cash Conversion Cycle	―	34.36	45.37	41.36	41.54
Days of Sales Outstanding	―	48.03	58.38	58.38	58.01
Days of Inventory Outstanding	―	38.96	37.43	50.55	39.62
Days of Payables Outstanding	―	52.63	50.44	67.58	56.08
Operating Cycle	―	86.99	95.81	108.93	97.62
Cash Flow Ratios
Operating Cash Flow Per Share	―	101.45	124.28	44.05	179.90
Free Cash Flow Per Share	―	60.27	89.51	31.62	138.00
CapEx Per Share	―	41.18	34.77	12.43	41.90
Free Cash Flow to Operating Cash Flow	―	0.59	0.72	0.72	0.77
Dividend Paid and CapEx Coverage Ratio	―	1.90	2.79	1.79	3.47
Capital Expenditure Coverage Ratio	―	2.46	3.57	3.54	4.29
Operating Cash Flow Coverage Ratio	―	6.02	5.27	0.84	2.98
Operating Cash Flow to Sales Ratio	―	0.06	0.06	0.02	0.11
Free Cash Flow Yield	―	13.70%	14.94%	7.94%	25.89%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-9.27	8.90	11.80	7.56
Price-to-Sales (P/S) Ratio	―	0.25	0.30	0.21	0.31
Price-to-Book (P/B) Ratio	―	0.64	0.80	0.59	0.81
Price-to-Free Cash Flow (P/FCF) Ratio	―	7.30	6.69	12.59	3.86
Price-to-Operating Cash Flow Ratio	―	4.34	4.82	9.04	2.96
Price-to-Earnings Growth (PEG) Ratio	―	0.05	0.09	-0.23	0.05
Price-to-Fair Value	―	0.64	0.80	0.59	0.81
Enterprise Value Multiple	―	-5.50	2.49	3.12	2.57
Enterprise Value	―	1.33B	3.29B	2.39B	3.81B
EV to EBITDA	―	-5.50	2.49	3.12	2.57
EV to Sales	―	0.09	0.18	0.14	0.25
EV to Free Cash Flow	―	2.48	4.12	8.43	3.03
EV to Operating Cash Flow	―	1.47	2.97	6.05	2.32
Tangible Book Value Per Share	―	686.31	743.51	676.16	649.91
Shareholders’ Equity Per Share	―	687.27	744.77	677.29	655.31
Tax and Other Ratios
Effective Tax Rate	―	0.30	0.36	0.03	0.35
Revenue Per Share	―	1.73K	2.00K	1.88K	1.70K
Net Income Per Share	―	-47.48	67.32	33.74	70.48
Tax Burden	―	0.70	0.64	0.97	0.65
Interest Burden	―	1.00	1.00	0.99	0.99
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	―	-2.14	1.19	1.26	1.65

Delsole Corporation (2876) Ratios

Delsole Corporation Ratios