Ratios	Sep 25	Sep 24	Sep 23	Sep 22
Liquidity Ratios
Current Ratio	―	4.36	5.48	5.17	4.05
Quick Ratio	―	3.38	4.88	4.62	3.95
Cash Ratio	―	2.70	4.10	4.05	3.57
Solvency Ratio	―	0.10	0.08	0.10	0.03
Operating Cash Flow Ratio	―	-0.51	0.15	-0.29	1.08
Short-Term Operating Cash Flow Coverage	―	-0.93	0.49	-0.59	1.70
Net Current Asset Value	¥ ―	¥ 2.18B	¥ 2.12B	¥ 2.09B	¥ 1.97B
Leverage Ratios
Debt-to-Assets Ratio	―	0.24	0.20	0.28	0.31
Debt-to-Equity Ratio	―	0.37	0.31	0.44	0.51
Debt-to-Capital Ratio	―	0.27	0.23	0.30	0.34
Long-Term Debt-to-Capital Ratio	―	0.16	0.18	0.23	0.21
Financial Leverage Ratio	―	1.57	1.52	1.59	1.66
Debt Service Coverage Ratio	―	0.33	0.52	0.42	0.12
Interest Coverage Ratio	―	14.28	12.67	13.30	0.41
Debt to Market Cap	―	0.25	0.27	0.47	0.47
Interest Debt Per Share	―	134.36	107.32	150.44	171.42
Net Debt to EBITDA	―	-6.07	-11.64	-8.53	-29.34
Profitability Margins
Gross Profit Margin	―	50.43%	37.99%	36.29%	25.82%
EBIT Margin	―	8.53%	4.94%	7.73%	1.68%
EBITDA Margin	―	9.27%	5.41%	8.45%	2.32%
Operating Profit Margin	―	6.38%	4.40%	7.14%	0.26%
Pretax Profit Margin	―	8.09%	4.60%	7.20%	1.05%
Net Profit Margin	―	5.30%	2.88%	4.75%	1.06%
Continuous Operations Profit Margin	―	5.30%	2.88%	4.75%	1.06%
Net Income Per EBT	―	65.49%	62.57%	66.03%	101.00%
EBT Per EBIT	―	126.72%	104.44%	100.80%	412.12%
Return on Assets (ROA)	―	3.23%	2.28%	3.07%	0.81%
Return on Equity (ROE)	―	5.06%	3.46%	4.88%	1.35%
Return on Capital Employed (ROCE)	―	4.96%	4.21%	5.65%	0.25%
Return on Invested Capital (ROIC)	―	2.82%	2.47%	3.36%	0.21%
Return on Tangible Assets	―	3.25%	2.29%	3.08%	0.82%
Earnings Yield	―	3.37%	3.06%	5.21%	1.22%
Efficiency Ratios
Receivables Turnover	―	6.45	24.29	17.68	11.83
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	1.44	4.81	4.15	24.78
Fixed Asset Turnover	―	58.69	42.88	54.89	41.16
Asset Turnover	―	0.61	0.79	0.65	0.76
Working Capital Turnover Ratio	―	0.85	1.02	0.88	1.06
Cash Conversion Cycle	―	310.47	90.87	108.64	45.59
Days of Sales Outstanding	―	56.56	15.03	20.64	30.86
Days of Inventory Outstanding	―	253.91	75.84	88.00	14.73
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	310.47	90.87	108.64	45.59
Cash Flow Ratios
Operating Cash Flow Per Share	―	-61.61	13.88	-28.74	136.30
Free Cash Flow Per Share	―	-63.16	12.26	-29.26	134.48
CapEx Per Share	―	1.55	1.62	0.52	1.82
Free Cash Flow to Operating Cash Flow	―	1.03	0.88	1.02	0.99
Dividend Paid and CapEx Coverage Ratio	―	-8.16	2.10	-14.15	23.43
Capital Expenditure Coverage Ratio	―	-39.68	8.55	-54.76	74.82
Operating Cash Flow Coverage Ratio	―	-0.46	0.13	-0.19	0.81
Operating Cash Flow to Sales Ratio	―	-0.18	0.03	-0.08	0.33
Free Cash Flow Yield	―	-11.76%	3.14%	-9.20%	37.05%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	29.66	32.64	19.19	81.96
Price-to-Sales (P/S) Ratio	―	1.57	0.94	0.91	0.87
Price-to-Book (P/B) Ratio	―	1.50	1.13	0.94	1.10
Price-to-Free Cash Flow (P/FCF) Ratio	―	-8.50	31.81	-10.87	2.70
Price-to-Operating Cash Flow Ratio	―	-8.72	28.09	-11.07	2.66
Price-to-Earnings Growth (PEG) Ratio	―	0.58	-1.17	0.07	-1.26
Price-to-Fair Value	―	1.50	1.13	0.94	1.10
Enterprise Value Multiple	―	10.88	5.73	2.27	8.13
Enterprise Value	―	2.33B	870.23M	450.41M	524.47M
EV to EBITDA	―	10.88	5.73	2.27	8.13
EV to Sales	―	1.01	0.31	0.19	0.19
EV to Free Cash Flow	―	-5.46	10.49	-2.28	0.59
EV to Operating Cash Flow	―	-5.59	9.27	-2.32	0.58
Tangible Book Value Per Share	―	355.30	342.77	337.03	325.83
Shareholders’ Equity Per Share	―	357.83	345.72	339.33	328.76
Tax and Other Ratios
Effective Tax Rate	―	0.35	0.37	0.34	-0.01
Revenue Per Share	―	341.81	415.49	348.69	417.20
Net Income Per Share	―	18.10	11.95	16.57	4.43
Tax Burden	―	0.65	0.63	0.66	1.01
Interest Burden	―	0.95	0.93	0.93	0.63
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	―	-3.40	0.73	-1.15	31.08

Palma Co. Ltd. (3461) Ratios

Palma Co. Ltd. Ratios