Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	2.54	2.52	1.99	2.25
Quick Ratio	―	2.38	2.36	1.90	2.10
Cash Ratio	―	1.96	1.91	1.57	1.71
Solvency Ratio	―	0.15	-0.07	-0.02	-0.24
Operating Cash Flow Ratio	―	0.24	-0.43	0.12	-0.29
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	2.58	-3.98
Net Current Asset Value	¥ ―	¥ 474.40M	¥ 408.95M	¥ 392.92M	¥ 319.27M
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.00	0.01	0.03
Debt-to-Equity Ratio	―	0.00	0.00	0.02	0.03
Debt-to-Capital Ratio	―	0.00	0.00	0.02	0.03
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.02
Financial Leverage Ratio	―	1.30	1.27	1.39	1.27
Debt Service Coverage Ratio	―	0.00	-336.09	-0.36	-3.47
Interest Coverage Ratio	―	0.00	-166.95	-389.28	-185.46
Debt to Market Cap	―	0.00	0.00	0.01	0.03
Interest Debt Per Share	―	0.00	<0.01	1.34	2.61
Net Debt to EBITDA	―	-9.97	88.71	-85.03	7.99
Profitability Margins
Gross Profit Margin	―	30.46%	28.33%	27.00%	32.07%
EBIT Margin	―	1.74%	-0.55%	-0.32%	-2.77%
EBITDA Margin	―	2.08%	-0.21%	0.27%	-1.92%
Operating Profit Margin	―	2.01%	-0.34%	-2.88%	-2.18%
Pretax Profit Margin	―	1.74%	-0.55%	-0.33%	-2.78%
Net Profit Margin	―	1.29%	-1.02%	-0.85%	-3.38%
Continuous Operations Profit Margin	―	1.29%	-1.02%	-0.85%	-3.38%
Net Income Per EBT	―	74.38%	184.28%	259.75%	121.63%
EBT Per EBIT	―	86.55%	164.70%	11.39%	127.58%
Return on Assets (ROA)	―	2.79%	-2.21%	-1.58%	-6.98%
Return on Equity (ROE)	―	3.63%	-2.81%	-2.19%	-8.89%
Return on Capital Employed (ROCE)	―	5.61%	-0.92%	-7.40%	-5.63%
Return on Invested Capital (ROIC)	―	4.17%	-0.92%	-18.88%	-6.72%
Return on Tangible Assets	―	2.79%	-2.21%	-1.59%	-7.00%
Earnings Yield	―	2.47%	-2.44%	-1.75%	-7.25%
Efficiency Ratios
Receivables Turnover	―	46.77	49.03	40.30	43.03
Payables Turnover	―	10.90	11.57	8.24	12.22
Inventory Turnover	―	41.33	48.76	56.07	49.80
Fixed Asset Turnover	―	12.66	8.55	11.80	3.78
Asset Turnover	―	2.15	2.17	1.86	2.06
Working Capital Turnover Ratio	―	6.60	6.90	7.30	7.56
Cash Conversion Cycle	―	-16.85	-16.63	-28.71	-14.06
Days of Sales Outstanding	―	7.80	7.44	9.06	8.48
Days of Inventory Outstanding	―	8.83	7.49	6.51	7.33
Days of Payables Outstanding	―	33.49	31.56	44.28	29.87
Operating Cycle	―	16.64	14.93	15.57	15.81
Cash Flow Ratios
Operating Cash Flow Per Share	―	5.34	-8.33	3.42	-5.63
Free Cash Flow Per Share	―	3.75	-9.07	3.07	-6.03
CapEx Per Share	―	1.59	0.74	0.35	0.40
Free Cash Flow to Operating Cash Flow	―	0.70	1.09	0.90	1.07
Dividend Paid and CapEx Coverage Ratio	―	3.36	-11.20	9.79	-14.11
Capital Expenditure Coverage Ratio	―	3.36	-11.20	9.79	-14.11
Operating Cash Flow Coverage Ratio	―	0.00	0.00	2.58	-2.17
Operating Cash Flow to Sales Ratio	―	0.03	-0.04	0.02	-0.03
Free Cash Flow Yield	―	3.44%	-11.06%	3.34%	-6.55%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	40.57	-40.91	-57.14	-13.80
Price-to-Sales (P/S) Ratio	―	0.52	0.42	0.49	0.47
Price-to-Book (P/B) Ratio	―	1.47	1.15	1.25	1.23
Price-to-Free Cash Flow (P/FCF) Ratio	―	29.06	-9.04	29.95	-15.27
Price-to-Operating Cash Flow Ratio	―	20.40	-9.85	26.89	-16.35
Price-to-Earnings Growth (PEG) Ratio	―	-0.17	-1.69	0.75	0.02
Price-to-Fair Value	―	1.47	1.15	1.25	1.23
Enterprise Value Multiple	―	15.27	-109.91	97.31	-16.25
Enterprise Value	―	933.54M	642.42M	695.47M	873.26M
EV to EBITDA	―	15.27	-109.91	97.31	-16.25
EV to Sales	―	0.32	0.23	0.26	0.31
EV to Free Cash Flow	―	17.58	-5.00	15.98	-10.24
EV to Operating Cash Flow	―	12.34	-5.45	14.35	-10.96
Tangible Book Value Per Share	―	74.07	71.17	73.07	74.69
Shareholders’ Equity Per Share	―	74.07	71.39	73.35	75.00
Tax and Other Ratios
Effective Tax Rate	―	0.26	-0.84	-1.60	-0.22
Revenue Per Share	―	207.68	196.77	189.22	197.16
Net Income Per Share	―	2.69	-2.00	-1.61	-6.67
Tax Burden	―	0.74	1.84	2.60	1.22
Interest Burden	―	1.00	1.00	1.02	1.00
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	―	1.99	7.66	-2.12	1.03

Shinozakiya, Inc. (2926) Ratios

Shinozakiya, Inc. Ratios