Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	3.83	3.31	3.88	3.88	3.32
Quick Ratio	2.12	2.15	2.55	2.55	2.30
Cash Ratio	0.82	0.92	1.10	1.10	1.05
Solvency Ratio	0.54	0.38	0.33	0.33	0.16
Operating Cash Flow Ratio	0.00	0.36	0.17	0.17	1.14
Short-Term Operating Cash Flow Coverage	0.00	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ 4.84B	¥ 4.50B	¥ 4.51B	¥ 4.51B	¥ 4.11B
Leverage Ratios
Debt-to-Assets Ratio	0.00	0.00	0.00	0.00	0.00
Debt-to-Equity Ratio	0.00	0.00	0.00	0.00	0.00
Debt-to-Capital Ratio	0.00	0.00	0.00	0.00	0.00
Long-Term Debt-to-Capital Ratio	0.00	0.00	0.00	0.00	0.00
Financial Leverage Ratio	1.28	1.35	1.30	1.30	1.35
Debt Service Coverage Ratio	0.00	0.00	0.00	0.00	230.77
Interest Coverage Ratio	0.00	0.00	0.00	0.00	263.89
Debt to Market Cap	0.00	0.00	0.00	0.00	0.00
Interest Debt Per Share	0.00	0.00	0.00	0.00	0.12
Net Debt to EBITDA	-0.99	-1.60	-2.10	-2.10	-4.50
Profitability Margins
Gross Profit Margin	50.63%	49.93%	49.78%	49.78%	49.91%
EBIT Margin	6.94%	5.89%	4.24%	4.24%	1.45%
EBITDA Margin	8.46%	7.18%	5.19%	5.19%	2.47%
Operating Profit Margin	6.85%	5.83%	4.80%	4.80%	1.99%
Pretax Profit Margin	6.95%	5.89%	4.24%	4.24%	1.44%
Net Profit Margin	4.44%	3.71%	2.46%	2.46%	0.71%
Continuous Operations Profit Margin	4.44%	3.71%	2.46%	2.46%	0.71%
Net Income Per EBT	63.89%	63.07%	57.97%	57.97%	49.23%
EBT Per EBIT	101.37%	101.04%	88.15%	88.15%	72.31%
Return on Assets (ROA)	8.79%	7.33%	5.47%	5.47%	1.68%
Return on Equity (ROE)	12.17%	9.93%	7.08%	7.08%	2.27%
Return on Capital Employed (ROCE)	16.97%	15.29%	13.73%	13.73%	6.32%
Return on Invested Capital (ROIC)	10.84%	9.64%	7.96%	7.96%	3.11%
Return on Tangible Assets	9.01%	7.51%	5.69%	5.69%	1.76%
Earnings Yield	5.03%	7.07%	4.17%	4.17%	1.92%
Efficiency Ratios
Receivables Turnover	10.16	7.90	8.88	8.88	9.36
Payables Turnover	22.82	21.35	33.28	33.28	31.67
Inventory Turnover	2.85	3.45	3.82	3.82	4.67
Fixed Asset Turnover	24.36	32.23	68.59	68.59	80.31
Asset Turnover	1.98	1.97	2.23	2.23	2.37
Working Capital Turnover Ratio	3.56	3.47	3.68	3.68	4.17
Cash Conversion Cycle	147.80	134.90	125.62	125.62	105.60
Days of Sales Outstanding	35.93	46.20	41.10	41.10	39.01
Days of Inventory Outstanding	127.86	105.80	95.48	95.48	78.12
Days of Payables Outstanding	15.99	17.10	10.97	10.97	11.53
Operating Cycle	163.80	152.00	136.59	136.59	117.13
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	69.21	25.32	25.32	194.92
Free Cash Flow Per Share	0.00	40.30	10.17	10.17	175.32
CapEx Per Share	0.00	28.91	15.15	15.15	19.60
Free Cash Flow to Operating Cash Flow	0.00	0.58	0.40	0.40	0.90
Dividend Paid and CapEx Coverage Ratio	0.00	1.77	1.00	1.00	6.59
Capital Expenditure Coverage Ratio	0.00	2.39	1.67	1.67	9.94
Operating Cash Flow Coverage Ratio	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	0.00	0.04	0.02	0.02	0.12
Free Cash Flow Yield	0.00%	4.98%	1.12%	1.12%	29.32%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	19.88	14.14	24.01	24.01	52.05
Price-to-Sales (P/S) Ratio	0.88	0.52	0.59	0.59	0.37
Price-to-Book (P/B) Ratio	2.24	1.40	1.70	1.70	1.18
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	20.07	89.24	89.24	3.41
Price-to-Operating Cash Flow Ratio	0.00	11.69	35.86	35.86	3.07
Price-to-Earnings Growth (PEG) Ratio	1.90	0.28	0.10	0.10	-0.76
Price-to-Fair Value	2.24	1.40	1.70	1.70	1.18
Enterprise Value Multiple	9.45	5.71	9.26	9.26	10.42
Enterprise Value	13.94B	6.53B	7.72B	7.72B	4.38B
EV to EBITDA	9.45	5.71	9.26	9.26	10.42
EV to Sales	0.80	0.41	0.48	0.48	0.26
EV to Free Cash Flow	0.00	15.67	72.75	72.75	2.38
EV to Operating Cash Flow	0.00	9.12	29.23	29.23	2.14
Tangible Book Value Per Share	628.07	557.03	506.59	506.59	475.99
Shareholders’ Equity Per Share	648.57	576.34	533.88	533.88	506.02
Tax and Other Ratios
Effective Tax Rate	0.36	0.37	0.42	0.42	0.51
Revenue Per Share	1.64K	1.54K	1.54K	1.54K	1.62K
Net Income Per Share	72.93	57.23	37.82	37.82	11.49
Tax Burden	0.64	0.63	0.58	0.58	0.49
Interest Burden	1.00	1.00	1.00	1.00	0.99
Research & Development to Revenue	0.00	0.00	<0.01	<0.01	<0.01
SG&A to Revenue	0.00	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	1.21	0.39	0.39	8.35

Vega corporation Co., Ltd. (3542) Ratios

Vega corporation Co., Ltd. Ratios