Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	5.04	7.29	3.97
Quick Ratio	―	5.00	7.24	3.84
Cash Ratio	―	4.66	6.39	2.97
Solvency Ratio	―	0.12	-0.30	-0.41
Operating Cash Flow Ratio	―	0.31	-0.81	-1.48
Short-Term Operating Cash Flow Coverage	―	0.41	-1.50	-2.04
Net Current Asset Value	¥ ―	¥ 15.96B	¥ 7.93B	¥ 2.54B
Leverage Ratios
Debt-to-Assets Ratio	―	0.19	0.26	0.27
Debt-to-Equity Ratio	―	0.24	0.37	0.38
Debt-to-Capital Ratio	―	0.19	0.27	0.28
Long-Term Debt-to-Capital Ratio	―	0.12	0.23	0.20
Financial Leverage Ratio	―	1.27	1.42	1.44
Debt Service Coverage Ratio	―	-0.41	-1.36	-1.18
Interest Coverage Ratio	―	-9.91	-11.83	-33.54
Debt to Market Cap	―	0.07	0.12	0.04
Interest Debt Per Share	―	84.63	69.72	28.49
Net Debt to EBITDA	―	6.00	3.52	1.08
Profitability Margins
Gross Profit Margin	―	0.33%	9.79%	58.89%
EBIT Margin	―	-174.11%	-132.53%	-104.70%
EBITDA Margin	―	-106.36%	-85.15%	-96.39%
Operating Profit Margin	―	-174.11%	-132.53%	-129.55%
Pretax Profit Margin	―	-44.79%	-154.81%	-108.56%
Net Profit Margin	―	-15.62%	-155.09%	-109.68%
Continuous Operations Profit Margin	―	-15.62%	-155.09%	-109.68%
Net Income Per EBT	―	34.87%	100.18%	101.03%
EBT Per EBIT	―	25.73%	116.82%	83.80%
Return on Assets (ROA)	―	-0.75%	-12.74%	-13.44%
Return on Equity (ROE)	―	-0.96%	-18.08%	-19.32%
Return on Capital Employed (ROCE)	―	-9.38%	-11.82%	-18.31%
Return on Invested Capital (ROIC)	―	-2.99%	-11.30%	-16.48%
Return on Tangible Assets	―	-0.76%	-12.76%	-13.45%
Earnings Yield	―	-0.28%	-6.09%	-2.21%
Efficiency Ratios
Receivables Turnover	―	2.23	1.68	1.64
Payables Turnover	―	0.00	0.00	0.00
Inventory Turnover	―	14.64	18.44	2.82
Fixed Asset Turnover	―	0.11	0.20	0.26
Asset Turnover	―	0.05	0.08	0.12
Working Capital Turnover Ratio	―	0.13	0.25	0.27
Cash Conversion Cycle	―	188.37	237.04	351.73
Days of Sales Outstanding	―	163.44	217.25	222.07
Days of Inventory Outstanding	―	24.93	19.80	129.66
Days of Payables Outstanding	―	0.00	0.00	0.00
Operating Cycle	―	188.37	237.04	351.73
Cash Flow Ratios
Operating Cash Flow Per Share	―	14.31	-16.61	-20.52
Free Cash Flow Per Share	―	-86.04	-84.63	-54.03
CapEx Per Share	―	100.35	68.02	33.50
Free Cash Flow to Operating Cash Flow	―	-6.01	5.10	2.63
Dividend Paid and CapEx Coverage Ratio	―	0.14	-0.24	-0.61
Capital Expenditure Coverage Ratio	―	0.14	-0.24	-0.61
Operating Cash Flow Coverage Ratio	―	0.18	-0.25	-0.73
Operating Cash Flow to Sales Ratio	―	0.70	-0.78	-1.60
Free Cash Flow Yield	―	-7.59%	-15.53%	-8.51%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-353.80	-16.42	-45.21
Price-to-Sales (P/S) Ratio	―	55.26	25.47	49.58
Price-to-Book (P/B) Ratio	―	3.39	2.97	8.73
Price-to-Free Cash Flow (P/FCF) Ratio	―	-13.18	-6.44	-11.75
Price-to-Operating Cash Flow Ratio	―	79.27	-32.81	-30.94
Price-to-Earnings Growth (PEG) Ratio	―	3.92	-0.12	0.60
Price-to-Fair Value	―	3.39	2.97	8.73
Enterprise Value Multiple	―	-45.95	-26.38	-50.37
Enterprise Value	―	116.16B	52.04B	67.30B
EV to EBITDA	―	-45.95	-26.38	-50.37
EV to Sales	―	48.88	22.47	48.55
EV to Free Cash Flow	―	-11.66	-5.68	-11.51
EV to Operating Cash Flow	―	70.12	-28.94	-30.29
Tangible Book Value Per Share	―	328.54	183.26	72.59
Shareholders’ Equity Per Share	―	335.00	183.59	72.71
Tax and Other Ratios
Effective Tax Rate	―	0.65	>-0.01	-0.01
Revenue Per Share	―	20.52	21.40	12.81
Net Income Per Share	―	-3.21	-33.19	-14.05
Tax Burden	―	0.35	1.00	1.01
Interest Burden	―	0.26	1.17	1.04
Research & Development to Revenue	―	0.00	0.56	1.05
SG&A to Revenue	―	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.19	0.00
Income Quality	―	-4.46	0.50	1.48

Synspective Inc. (290A) Ratios

Synspective Inc. Ratios