Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.28	2.73	2.41	3.08
Quick Ratio	―	1.92	2.04	1.96	2.33
Cash Ratio	―	1.50	1.56	1.64	1.91
Solvency Ratio	―	0.01	0.07	>-0.01	-0.30
Operating Cash Flow Ratio	―	0.49	0.14	0.32	1.32
Short-Term Operating Cash Flow Coverage	―	0.92	0.26	0.70	2.73
Net Current Asset Value	¥ ―	¥ -2.80B	¥ -2.85B	¥ -3.15B	¥ -3.10B
Leverage Ratios
Debt-to-Assets Ratio	―	0.89	0.86	0.86	0.83
Debt-to-Equity Ratio	―	16.74	9.83	12.17	7.04
Debt-to-Capital Ratio	―	0.94	0.91	0.92	0.88
Long-Term Debt-to-Capital Ratio	―	0.94	0.90	0.92	0.87
Financial Leverage Ratio	―	18.83	11.41	14.12	8.49
Debt Service Coverage Ratio	―	0.34	1.12	0.02	-4.55
Interest Coverage Ratio	―	-2.59	1.32	-6.00	-4.48
Debt to Market Cap	―	1.54	1.73	2.47	2.33
Interest Debt Per Share	―	297.22	637.17	678.03	718.28
Net Debt to EBITDA	―	26.92	9.06	370.87	-2.42
Profitability Margins
Gross Profit Margin	―	41.91%	49.10%	42.57%	37.82%
EBIT Margin	―	-5.31%	4.25%	-8.37%	-61.63%
EBITDA Margin	―	4.46%	13.36%	0.31%	-45.70%
Operating Profit Margin	―	-5.42%	2.22%	-10.14%	-5.68%
Pretax Profit Margin	―	-7.40%	2.56%	-10.06%	-62.90%
Net Profit Margin	―	-7.45%	2.51%	-10.12%	-62.39%
Continuous Operations Profit Margin	―	-7.45%	2.51%	-10.12%	-62.39%
Net Income Per EBT	―	100.71%	97.75%	100.52%	99.19%
EBT Per EBIT	―	136.43%	115.59%	99.22%	1107.13%
Return on Assets (ROA)	―	-4.39%	1.43%	-5.76%	-35.68%
Return on Equity (ROE)	―	-82.69%	16.36%	-81.30%	-303.00%
Return on Capital Employed (ROCE)	―	-3.64%	1.42%	-6.57%	-3.62%
Return on Invested Capital (ROIC)	―	-3.41%	1.31%	-6.21%	-3.40%
Return on Tangible Assets	―	-4.39%	1.43%	-5.76%	-35.70%
Earnings Yield	―	-7.62%	2.88%	-16.53%	-100.50%
Efficiency Ratios
Receivables Turnover	―	14.79	12.99	21.35	16.66
Payables Turnover	―	15.88	13.20	16.56	17.34
Inventory Turnover	―	7.77	3.90	6.00	4.61
Fixed Asset Turnover	―	0.83	0.82	0.81	0.84
Asset Turnover	―	0.59	0.57	0.57	0.57
Working Capital Turnover Ratio	―	3.25	3.10	2.81	2.73
Cash Conversion Cycle	―	48.65	93.92	55.90	79.97
Days of Sales Outstanding	―	24.68	28.11	17.10	21.90
Days of Inventory Outstanding	―	46.95	93.47	60.84	79.12
Days of Payables Outstanding	―	22.98	27.65	22.04	21.06
Operating Cycle	―	71.63	121.58	77.94	101.02
Cash Flow Ratios
Operating Cash Flow Per Share	―	19.66	11.28	29.80	116.16
Free Cash Flow Per Share	―	19.55	11.28	29.69	108.54
CapEx Per Share	―	0.11	0.00	0.11	7.62
Free Cash Flow to Operating Cash Flow	―	0.99	1.00	1.00	0.93
Dividend Paid and CapEx Coverage Ratio	―	178.60	8.92K	265.66	10.94
Capital Expenditure Coverage Ratio	―	178.60	0.00	265.66	15.25
Operating Cash Flow Coverage Ratio	―	0.07	0.02	0.04	0.16
Operating Cash Flow to Sales Ratio	―	0.10	0.03	0.07	0.24
Free Cash Flow Yield	―	10.29%	3.10%	10.95%	35.59%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-13.12	34.71	-6.05	-0.99
Price-to-Sales (P/S) Ratio	―	0.98	0.87	0.61	0.62
Price-to-Book (P/B) Ratio	―	10.85	5.68	4.92	3.01
Price-to-Free Cash Flow (P/FCF) Ratio	―	9.72	32.28	9.13	2.81
Price-to-Operating Cash Flow Ratio	―	9.67	32.28	9.09	2.63
Price-to-Earnings Growth (PEG) Ratio	―	0.03	-0.28	0.07	>-0.01
Price-to-Fair Value	―	10.85	5.68	4.92	3.01
Enterprise Value Multiple	―	48.85	15.57	565.34	-3.78
Enterprise Value	―	5.37B	5.51B	5.00B	5.40B
EV to EBITDA	―	48.85	15.57	565.34	-3.78
EV to Sales	―	2.18	2.08	1.78	1.73
EV to Free Cash Flow	―	21.66	77.19	26.54	7.82
EV to Operating Cash Flow	―	21.53	77.19	26.44	7.31
Tangible Book Value Per Share	―	17.35	63.68	54.56	100.66
Shareholders’ Equity Per Share	―	17.51	64.11	55.08	101.17
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	0.02	>-0.01	<0.01
Revenue Per Share	―	194.41	418.38	442.76	491.33
Net Income Per Share	―	-14.48	10.49	-44.79	-306.54
Tax Burden	―	1.01	0.98	1.01	0.99
Interest Burden	―	1.39	0.60	1.20	1.02
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.21	0.20	0.20	0.19
Stock-Based Compensation to Revenue	―	0.00	0.00	<0.01	<0.01
Income Quality	―	-1.36	1.08	-0.67	-0.38

Fundely Co.Ltd. (3137) Ratios

Fundely Co.Ltd. Ratios