Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	5.48	5.17	4.05	2.98
Quick Ratio	―	4.88	4.62	3.95	2.19
Cash Ratio	―	4.10	4.05	3.57	1.99
Solvency Ratio	―	0.08	0.10	0.03	0.05
Operating Cash Flow Ratio	―	0.15	-0.29	1.08	0.18
Short-Term Operating Cash Flow Coverage	―	0.49	-0.59	1.70	0.24
Net Current Asset Value	¥ ―	¥ 2.12B	¥ 2.09B	¥ 1.97B	¥ 1.94B
Leverage Ratios
Debt-to-Assets Ratio	―	0.20	0.28	0.31	0.41
Debt-to-Equity Ratio	―	0.31	0.44	0.51	0.81
Debt-to-Capital Ratio	―	0.23	0.30	0.34	0.45
Long-Term Debt-to-Capital Ratio	―	0.18	0.23	0.21	0.26
Financial Leverage Ratio	―	1.52	1.59	1.66	1.97
Debt Service Coverage Ratio	―	0.52	0.42	0.12	0.12
Interest Coverage Ratio	―	12.67	13.30	0.41	5.44
Debt to Market Cap	―	0.27	0.47	0.47	0.41
Interest Debt Per Share	―	107.32	150.44	171.42	279.80
Net Debt to EBITDA	―	-11.64	-8.53	-29.34	-5.87
Profitability Margins
Gross Profit Margin	―	37.99%	36.98%	25.82%	26.72%
EBIT Margin	―	4.94%	7.73%	1.68%	3.96%
EBITDA Margin	―	5.41%	8.45%	2.32%	4.46%
Operating Profit Margin	―	4.40%	7.14%	0.26%	3.69%
Pretax Profit Margin	―	4.60%	7.20%	1.05%	3.28%
Net Profit Margin	―	2.88%	4.75%	1.06%	2.22%
Continuous Operations Profit Margin	―	2.88%	4.75%	1.06%	2.22%
Net Income Per EBT	―	62.57%	66.03%	101.00%	67.72%
EBT Per EBIT	―	104.44%	100.80%	412.12%	88.76%
Return on Assets (ROA)	―	2.28%	3.07%	0.81%	1.88%
Return on Equity (ROE)	―	3.46%	4.88%	1.35%	3.70%
Return on Capital Employed (ROCE)	―	4.21%	5.65%	0.25%	4.57%
Return on Invested Capital (ROIC)	―	2.47%	3.36%	0.22%	2.30%
Return on Tangible Assets	―	2.29%	3.08%	0.82%	1.89%
Earnings Yield	―	3.06%	5.21%	1.22%	1.87%
Efficiency Ratios
Receivables Turnover	―	24.29	0.00	11.83	17.39
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	4.81	4.10	24.78	2.49
Fixed Asset Turnover	―	42.88	54.89	41.16	54.37
Asset Turnover	―	0.79	0.65	0.76	0.85
Working Capital Turnover Ratio	―	1.02	0.88	1.06	1.28
Cash Conversion Cycle	―	90.87	88.95	45.59	167.46
Days of Sales Outstanding	―	15.03	0.00	30.86	20.98
Days of Inventory Outstanding	―	75.84	88.95	14.73	146.48
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	90.87	88.95	45.59	167.46
Cash Flow Ratios
Operating Cash Flow Per Share	―	13.88	-28.74	136.30	38.59
Free Cash Flow Per Share	―	12.26	-29.26	134.48	36.40
CapEx Per Share	―	1.62	0.52	1.82	2.19
Free Cash Flow to Operating Cash Flow	―	0.88	1.02	0.99	0.94
Dividend Paid and CapEx Coverage Ratio	―	2.10	-14.15	23.43	3.88
Capital Expenditure Coverage Ratio	―	8.55	-54.76	74.82	17.62
Operating Cash Flow Coverage Ratio	―	0.13	-0.19	0.81	0.14
Operating Cash Flow to Sales Ratio	―	0.03	-0.08	0.33	0.07
Free Cash Flow Yield	―	3.14%	-9.20%	37.05%	5.41%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	32.64	19.19	81.96	53.34
Price-to-Sales (P/S) Ratio	―	0.94	0.91	0.87	1.18
Price-to-Book (P/B) Ratio	―	1.13	0.94	1.10	1.98
Price-to-Free Cash Flow (P/FCF) Ratio	―	31.81	-10.87	2.70	18.49
Price-to-Operating Cash Flow Ratio	―	28.09	-11.07	2.66	17.44
Price-to-Earnings Growth (PEG) Ratio	―	-1.17	0.07	-1.26	-0.84
Price-to-Fair Value	―	1.13	0.94	1.10	1.98
Enterprise Value Multiple	―	5.73	2.27	8.13	20.68
Enterprise Value	―	870.23M	450.41M	524.47M	3.35B
EV to EBITDA	―	5.73	2.27	8.13	20.68
EV to Sales	―	0.31	0.19	0.19	0.92
EV to Free Cash Flow	―	10.49	-2.28	0.59	14.40
EV to Operating Cash Flow	―	9.27	-2.32	0.58	13.58
Tangible Book Value Per Share	―	342.77	337.03	325.83	336.29
Shareholders’ Equity Per Share	―	345.72	339.33	328.76	340.67
Tax and Other Ratios
Effective Tax Rate	―	0.37	0.34	-0.01	0.32
Revenue Per Share	―	415.49	348.69	417.20	568.36
Net Income Per Share	―	11.95	16.57	4.43	12.62
Tax Burden	―	0.63	0.66	1.01	0.68
Interest Burden	―	0.93	0.93	0.63	0.83
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	―	0.73	-1.15	31.08	2.07

Palma Co. Ltd. (3461) Ratios

Palma Co. Ltd. Ratios