Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.41	0.68	1.05	0.56
Quick Ratio	―	0.26	0.38	0.72	0.23
Cash Ratio	―	0.14	0.25	0.55	0.10
Solvency Ratio	―	-0.15	-0.11	-0.11	>-0.01
Operating Cash Flow Ratio	―	>-0.01	-0.12	-0.15	-0.45
Short-Term Operating Cash Flow Coverage	―	-0.02	-0.35	-0.62	-1.94
Net Current Asset Value	¥ ―	¥ -9.47B	¥ -7.22B	¥ -3.89B	¥ -8.91B
Leverage Ratios
Debt-to-Assets Ratio	―	0.34	0.31	0.25	0.35
Debt-to-Equity Ratio	―	3.27	1.33	0.76	2.46
Debt-to-Capital Ratio	―	0.77	0.57	0.43	0.71
Long-Term Debt-to-Capital Ratio	―	0.38	0.33	0.28	0.58
Financial Leverage Ratio	―	9.49	4.29	2.97	6.98
Debt Service Coverage Ratio	―	-0.46	-0.45	-0.63	-0.01
Interest Coverage Ratio	―	-57.47	-59.53	-38.19	-11.83
Debt to Market Cap	―	0.47	0.44	0.55	0.79
Interest Debt Per Share	―	420.63	466.39	669.94	922.83
Net Debt to EBITDA	―	-2.04	-2.09	-0.17	13.09
Profitability Margins
Gross Profit Margin	―	18.73%	20.43%	20.87%	21.41%
EBIT Margin	―	-4.01%	-3.04%	-2.65%	-0.50%
EBITDA Margin	―	-2.85%	-2.17%	-1.85%	0.52%
Operating Profit Margin	―	-4.15%	-3.16%	-2.38%	-1.11%
Pretax Profit Margin	―	-4.09%	-3.10%	-2.71%	-0.59%
Net Profit Margin	―	-4.20%	-3.21%	-2.84%	-1.15%
Continuous Operations Profit Margin	―	-4.20%	-3.21%	-2.84%	-1.15%
Net Income Per EBT	―	102.72%	103.54%	104.91%	193.59%
EBT Per EBIT	―	98.54%	97.93%	113.70%	53.33%
Return on Assets (ROA)	―	-18.19%	-11.94%	-9.79%	-5.07%
Return on Equity (ROE)	―	-172.52%	-51.22%	-29.06%	-35.38%
Return on Capital Employed (ROCE)	―	-56.20%	-27.12%	-14.76%	-11.04%
Return on Invested Capital (ROIC)	―	-31.00%	-19.48%	-12.86%	-16.10%
Return on Tangible Assets	―	-18.37%	-12.07%	-9.91%	-5.14%
Earnings Yield	―	-25.16%	-17.35%	-22.81%	-12.41%
Efficiency Ratios
Receivables Turnover	―	96.49	71.56	63.49	84.01
Payables Turnover	―	12.83	10.35	11.03	11.10
Inventory Turnover	―	35.70	17.22	18.25	18.80
Fixed Asset Turnover	―	8.49	9.24	10.73	10.41
Asset Turnover	―	4.33	3.73	3.45	4.43
Working Capital Turnover Ratio	―	-13.85	-47.49	-38.68	-14.05
Cash Conversion Cycle	―	-14.45	-8.98	-7.35	-9.14
Days of Sales Outstanding	―	3.78	5.10	5.75	4.34
Days of Inventory Outstanding	―	10.22	21.20	20.00	19.41
Days of Payables Outstanding	―	28.45	35.28	33.10	32.89
Operating Cycle	―	14.01	26.30	25.75	23.76
Cash Flow Ratios
Operating Cash Flow Per Share	―	-5.47	-98.08	-171.08	-645.94
Free Cash Flow Per Share	―	-85.73	-241.49	-185.15	-651.22
CapEx Per Share	―	80.26	143.41	14.06	5.29
Free Cash Flow to Operating Cash Flow	―	15.67	2.46	1.08	1.01
Dividend Paid and CapEx Coverage Ratio	―	-0.07	-0.68	-9.39	-42.28
Capital Expenditure Coverage Ratio	―	-0.07	-0.68	-12.17	-122.13
Operating Cash Flow Coverage Ratio	―	-0.01	-0.21	-0.26	-0.71
Operating Cash Flow to Sales Ratio	―	>-0.01	-0.02	-0.02	-0.06
Free Cash Flow Yield	―	-9.80%	-23.51%	-16.55%	-61.73%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-3.97	-5.76	-4.38	-8.05
Price-to-Sales (P/S) Ratio	―	0.17	0.18	0.12	0.09
Price-to-Book (P/B) Ratio	―	6.86	2.95	1.27	2.85
Price-to-Free Cash Flow (P/FCF) Ratio	―	-10.21	-4.25	-6.04	-1.62
Price-to-Operating Cash Flow Ratio	―	-159.91	-10.47	-6.54	-1.63
Price-to-Earnings Growth (PEG) Ratio	―	-0.17	0.19	-0.05	0.03
Price-to-Fair Value	―	6.86	2.95	1.27	2.85
Enterprise Value Multiple	―	-7.90	-10.61	-6.92	30.94
Enterprise Value	―	14.95B	16.21B	8.71B	11.58B
EV to EBITDA	―	-7.90	-10.61	-6.92	30.94
EV to Sales	―	0.22	0.23	0.13	0.16
EV to Free Cash Flow	―	-13.76	-5.30	-6.20	-2.81
EV to Operating Cash Flow	―	-215.57	-13.04	-6.71	-2.83
Tangible Book Value Per Share	―	115.67	332.26	846.46	335.92
Shareholders’ Equity Per Share	―	127.63	347.83	878.07	370.20
Tax and Other Ratios
Effective Tax Rate	―	-0.03	-0.04	-0.05	-0.94
Revenue Per Share	―	5.25K	5.56K	8.98K	11.44K
Net Income Per Share	―	-220.19	-178.15	-255.21	-130.98
Tax Burden	―	1.03	1.04	1.05	1.94
Interest Burden	―	1.02	1.02	1.02	1.19
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.02	0.02	0.02	0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.02	0.57	0.70	9.55

Super Value Co., Ltd. (3094) Ratios

Super Value Co., Ltd. Ratios