Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.27	1.22	1.28	1.38
Quick Ratio	―	0.38	0.33	0.37	0.45
Cash Ratio	―	0.19	0.15	0.16	0.23
Solvency Ratio	―	0.09	0.07	0.06	0.07
Operating Cash Flow Ratio	―	0.15	0.12	0.12	0.02
Short-Term Operating Cash Flow Coverage	―	0.26	0.20	0.22	0.03
Net Current Asset Value	¥ ―	¥ -1.20B	¥ -1.29B	¥ -774.34M	¥ -562.05M
Leverage Ratios
Debt-to-Assets Ratio	―	0.27	0.27	0.25	0.28
Debt-to-Equity Ratio	―	0.61	0.60	0.56	0.62
Debt-to-Capital Ratio	―	0.38	0.37	0.36	0.38
Long-Term Debt-to-Capital Ratio	―	0.10	0.08	0.07	0.11
Financial Leverage Ratio	―	2.22	2.23	2.27	2.24
Debt Service Coverage Ratio	―	0.22	0.16	0.17	0.18
Interest Coverage Ratio	―	23.69	16.20	16.83	18.31
Debt to Market Cap	―	1.10	0.99	0.95	1.04
Interest Debt Per Share	―	641.78	606.02	560.04	610.60
Net Debt to EBITDA	―	3.39	4.49	4.01	3.62
Profitability Margins
Gross Profit Margin	―	45.67%	42.23%	43.99%	44.21%
EBIT Margin	―	2.48%	1.79%	1.73%	2.26%
EBITDA Margin	―	4.48%	3.57%	3.36%	3.87%
Operating Profit Margin	―	3.02%	1.37%	1.74%	2.05%
Pretax Profit Margin	―	2.36%	1.71%	1.63%	2.14%
Net Profit Margin	―	1.53%	0.98%	0.86%	1.27%
Continuous Operations Profit Margin	―	1.53%	0.98%	0.86%	1.27%
Net Income Per EBT	―	64.81%	57.06%	52.87%	59.30%
EBT Per EBIT	―	77.99%	124.86%	93.54%	104.56%
Return on Assets (ROA)	―	2.04%	1.29%	1.18%	1.72%
Return on Equity (ROE)	―	4.53%	2.88%	2.68%	3.84%
Return on Capital Employed (ROCE)	―	6.47%	2.95%	3.97%	4.43%
Return on Invested Capital (ROIC)	―	3.08%	1.23%	1.55%	1.94%
Return on Tangible Assets	―	2.05%	1.29%	1.18%	1.72%
Earnings Yield	―	8.17%	4.78%	4.59%	6.52%
Efficiency Ratios
Receivables Turnover	―	21.04	21.71	18.12	19.63
Payables Turnover	―	11.74	11.73	7.82	10.20
Inventory Turnover	―	2.20	2.21	2.11	2.16
Fixed Asset Turnover	―	3.50	2.94	3.39	3.48
Asset Turnover	―	1.34	1.32	1.37	1.35
Working Capital Turnover Ratio	―	14.58	13.42	11.01	9.98
Cash Conversion Cycle	―	152.47	150.67	146.47	151.78
Days of Sales Outstanding	―	17.34	16.81	20.14	18.60
Days of Inventory Outstanding	―	166.21	164.97	172.98	168.97
Days of Payables Outstanding	―	31.09	31.11	46.66	35.79
Operating Cycle	―	183.56	181.78	193.12	187.57
Cash Flow Ratios
Operating Cash Flow Per Share	―	134.22	104.14	105.95	16.67
Free Cash Flow Per Share	―	21.29	-83.58	-10.94	-78.77
CapEx Per Share	―	112.94	187.72	116.88	95.44
Free Cash Flow to Operating Cash Flow	―	0.16	-0.80	-0.10	-4.73
Dividend Paid and CapEx Coverage Ratio	―	1.09	0.53	0.84	0.16
Capital Expenditure Coverage Ratio	―	1.19	0.55	0.91	0.17
Operating Cash Flow Coverage Ratio	―	0.21	0.17	0.19	0.03
Operating Cash Flow to Sales Ratio	―	0.04	0.03	0.03	<0.01
Free Cash Flow Yield	―	3.67%	-13.75%	-1.89%	-13.65%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	12.24	20.94	21.77	15.33
Price-to-Sales (P/S) Ratio	―	0.19	0.20	0.19	0.19
Price-to-Book (P/B) Ratio	―	0.55	0.60	0.58	0.59
Price-to-Free Cash Flow (P/FCF) Ratio	―	27.25	-7.27	-52.86	-7.33
Price-to-Operating Cash Flow Ratio	―	4.32	5.84	5.46	34.62
Price-to-Earnings Growth (PEG) Ratio	―	0.19	2.23	-0.74	-0.69
Price-to-Fair Value	―	0.55	0.60	0.58	0.59
Enterprise Value Multiple	―	7.55	10.22	9.58	8.66
Enterprise Value	―	7.42B	7.65B	7.02B	7.00B
EV to EBITDA	―	7.55	10.22	9.58	8.66
EV to Sales	―	0.34	0.36	0.32	0.34
EV to Free Cash Flow	―	49.38	-12.98	-90.96	-12.60
EV to Operating Cash Flow	―	7.83	10.42	9.39	59.54
Tangible Book Value Per Share	―	1.04K	1.00K	992.15	980.48
Shareholders’ Equity Per Share	―	1.05K	1.01K	992.15	980.48
Tax and Other Ratios
Effective Tax Rate	―	0.35	0.43	0.47	0.41
Revenue Per Share	―	3.10K	2.98K	3.09K	2.96K
Net Income Per Share	―	47.39	29.04	26.55	37.64
Tax Burden	―	0.65	0.57	0.53	0.59
Interest Burden	―	0.95	0.95	0.94	0.95
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	―	2.83	3.59	2.11	0.26

HOTMAN Co.,Ltd. (3190) Ratios

HOTMAN Co.,Ltd. Ratios