Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	2.52	1.99	2.25	2.35
Quick Ratio	―	2.36	1.90	2.10	2.22
Cash Ratio	―	1.91	1.57	1.71	1.85
Solvency Ratio	―	-0.07	-0.02	-0.24	0.12
Operating Cash Flow Ratio	―	-0.43	0.12	-0.29	0.17
Short-Term Operating Cash Flow Coverage	―	0.00	2.58	-3.98	2.46
Net Current Asset Value	¥ ―	¥ 408.95M	¥ 392.92M	¥ 319.27M	¥ 361.54M
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.01	0.03	0.04
Debt-to-Equity Ratio	―	0.00	0.02	0.03	0.05
Debt-to-Capital Ratio	―	0.00	0.02	0.03	0.05
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.02	0.03
Financial Leverage Ratio	―	1.27	1.39	1.27	1.29
Debt Service Coverage Ratio	―	-336.09	-0.36	-3.47	2.02
Interest Coverage Ratio	―	-166.95	-389.28	-185.46	77.99
Debt to Market Cap	―	0.00	0.01	0.03	0.04
Interest Debt Per Share	―	<0.01	1.34	2.61	4.03
Net Debt to EBITDA	―	88.71	-85.03	7.99	-7.85
Profitability Margins
Gross Profit Margin	―	28.33%	27.00%	32.07%	33.31%
EBIT Margin	―	-0.55%	-0.32%	-2.77%	1.15%
EBITDA Margin	―	-0.21%	0.27%	-1.92%	2.07%
Operating Profit Margin	―	-0.34%	-2.88%	-2.18%	1.21%
Pretax Profit Margin	―	-0.55%	-0.33%	-2.78%	1.14%
Net Profit Margin	―	-1.02%	-0.85%	-3.38%	0.43%
Continuous Operations Profit Margin	―	-1.02%	-0.85%	-3.38%	0.43%
Net Income Per EBT	―	184.28%	259.75%	121.63%	37.99%
EBT Per EBIT	―	164.70%	11.39%	127.58%	94.16%
Return on Assets (ROA)	―	-2.21%	-1.58%	-6.98%	0.88%
Return on Equity (ROE)	―	-2.81%	-2.19%	-8.89%	1.13%
Return on Capital Employed (ROCE)	―	-0.92%	-7.40%	-5.63%	3.05%
Return on Invested Capital (ROIC)	―	-1.70%	-18.88%	-6.72%	1.14%
Return on Tangible Assets	―	-2.21%	-1.59%	-7.00%	0.88%
Earnings Yield	―	-2.44%	-1.75%	-7.25%	0.82%
Efficiency Ratios
Receivables Turnover	―	49.03	40.30	43.03	42.60
Payables Turnover	―	11.57	8.24	12.22	11.85
Inventory Turnover	―	48.76	56.07	49.80	52.75
Fixed Asset Turnover	―	8.55	11.80	3.78	3.84
Asset Turnover	―	2.17	1.86	2.06	2.03
Working Capital Turnover Ratio	―	6.90	7.30	7.56	7.66
Cash Conversion Cycle	―	-16.63	-28.71	-14.06	-15.31
Days of Sales Outstanding	―	7.44	9.06	8.48	8.57
Days of Inventory Outstanding	―	7.49	6.51	7.33	6.92
Days of Payables Outstanding	―	31.56	44.28	29.87	30.80
Operating Cycle	―	14.93	15.57	15.81	15.49
Cash Flow Ratios
Operating Cash Flow Per Share	―	-8.33	3.42	-5.63	3.48
Free Cash Flow Per Share	―	-9.07	3.07	-6.03	2.26
CapEx Per Share	―	0.74	0.35	0.40	1.22
Free Cash Flow to Operating Cash Flow	―	1.09	0.90	1.07	0.65
Dividend Paid and CapEx Coverage Ratio	―	-11.20	9.79	-14.11	2.85
Capital Expenditure Coverage Ratio	―	-11.20	9.79	-14.11	2.85
Operating Cash Flow Coverage Ratio	―	0.00	2.58	-2.17	0.87
Operating Cash Flow to Sales Ratio	―	-0.04	0.02	-0.03	0.02
Free Cash Flow Yield	―	-11.06%	3.34%	-6.55%	2.02%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-40.91	-57.14	-13.80	121.45
Price-to-Sales (P/S) Ratio	―	0.42	0.49	0.47	0.52
Price-to-Book (P/B) Ratio	―	1.15	1.25	1.23	1.37
Price-to-Free Cash Flow (P/FCF) Ratio	―	-9.04	29.95	-15.27	49.51
Price-to-Operating Cash Flow Ratio	―	-9.85	26.89	-16.35	32.16
Price-to-Earnings Growth (PEG) Ratio	―	-1.69	0.75	0.02	-5.68
Price-to-Fair Value	―	1.15	1.25	1.23	1.37
Enterprise Value Multiple	―	-109.91	97.31	-16.25	17.44
Enterprise Value	―	642.42M	695.47M	873.26M	1.09B
EV to EBITDA	―	-109.91	97.31	-16.25	17.44
EV to Sales	―	0.23	0.26	0.31	0.36
EV to Free Cash Flow	―	-5.00	15.98	-10.24	34.14
EV to Operating Cash Flow	―	-5.45	14.35	-10.96	22.17
Tangible Book Value Per Share	―	71.17	73.07	74.69	81.49
Shareholders’ Equity Per Share	―	71.39	73.35	75.00	81.67
Tax and Other Ratios
Effective Tax Rate	―	-0.84	-1.60	-0.22	0.62
Revenue Per Share	―	196.77	189.22	197.16	213.50
Net Income Per Share	―	-2.00	-1.61	-6.67	0.92
Tax Burden	―	1.84	2.60	1.22	0.38
Interest Burden	―	1.00	1.02	1.00	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	―	7.66	-2.12	1.03	1.43

Shinozakiya, Inc. (2926) Ratios

Shinozakiya, Inc. Ratios