Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.44	13.00	7.91	7.35
Quick Ratio	―	2.09	12.96	7.89	7.21
Cash Ratio	―	0.29	10.30	7.08	6.62
Solvency Ratio	―	0.17	-0.74	0.13	-0.71
Operating Cash Flow Ratio	―	-0.98	-1.63	0.42	-0.65
Short-Term Operating Cash Flow Coverage	―	-5.32	0.00	2.03	-1.18
Net Current Asset Value	¥ ―	¥ 1.00B	¥ 827.41M	¥ 707.21M	¥ 672.97M
Leverage Ratios
Debt-to-Assets Ratio	―	0.17	0.00	0.02	0.08
Debt-to-Equity Ratio	―	0.35	0.00	0.03	0.10
Debt-to-Capital Ratio	―	0.26	0.00	0.03	0.09
Long-Term Debt-to-Capital Ratio	―	0.17	0.00	0.00	0.03
Financial Leverage Ratio	―	1.98	1.09	1.15	1.19
Debt Service Coverage Ratio	―	1.21	0.00	0.78	-1.81
Interest Coverage Ratio	―	36.96	0.00	478.20	-122.26
Debt to Market Cap	―	0.08	0.00	<0.01	0.03
Interest Debt Per Share	―	16.98	0.00	0.96	3.80
Net Debt to EBITDA	―	0.76	10.94	-28.41	5.89
Profitability Margins
Gross Profit Margin	―	27.36%	23.11%	23.42%	20.66%
EBIT Margin	―	10.63%	-10.07%	3.58%	-26.64%
EBITDA Margin	―	14.19%	-9.95%	3.98%	-23.55%
Operating Profit Margin	―	8.45%	0.26%	3.72%	-13.27%
Pretax Profit Margin	―	10.40%	-10.07%	3.57%	-26.75%
Net Profit Margin	―	10.37%	-10.51%	2.29%	-26.96%
Continuous Operations Profit Margin	―	10.37%	-10.51%	2.29%	-26.96%
Net Income Per EBT	―	99.70%	104.44%	64.17%	100.76%
EBT Per EBIT	―	123.04%	-3808.17%	95.88%	201.64%
Return on Assets (ROA)	―	6.32%	-5.88%	1.49%	-12.80%
Return on Equity (ROE)	―	12.49%	-6.39%	1.72%	-15.21%
Return on Capital Employed (ROCE)	―	8.28%	0.16%	2.72%	-7.09%
Return on Invested Capital (ROIC)	―	7.42%	0.16%	1.70%	-6.68%
Return on Tangible Assets	―	6.32%	-5.88%	1.49%	-12.84%
Earnings Yield	―	2.88%	-1.99%	0.35%	-3.92%
Efficiency Ratios
Receivables Turnover	―	1.00	3.80	8.05	7.79
Payables Turnover	―	1.87	16.02	25.85	25.12
Inventory Turnover	―	3.34	160.48	208.21	24.06
Fixed Asset Turnover	―	10.13	2.60	53.77	39.14
Asset Turnover	―	0.61	0.56	0.65	0.47
Working Capital Turnover Ratio	―	1.34	0.85	0.89	0.66
Cash Conversion Cycle	―	279.15	75.64	32.98	47.51
Days of Sales Outstanding	―	365.31	96.15	45.35	46.87
Days of Inventory Outstanding	―	109.12	2.27	1.75	15.17
Days of Payables Outstanding	―	195.28	22.79	14.12	14.53
Operating Cycle	―	474.43	98.42	47.10	62.04
Cash Flow Ratios
Operating Cash Flow Per Share	―	-35.80	-4.88	1.95	-3.28
Free Cash Flow Per Share	―	-49.45	-15.31	1.93	-3.61
CapEx Per Share	―	13.66	10.43	0.01	0.33
Free Cash Flow to Operating Cash Flow	―	1.38	3.14	0.99	1.10
Dividend Paid and CapEx Coverage Ratio	―	-2.62	-0.47	172.85	-10.02
Capital Expenditure Coverage Ratio	―	-2.62	-0.47	172.85	-10.02
Operating Cash Flow Coverage Ratio	―	-2.12	0.00	2.03	-0.87
Operating Cash Flow to Sales Ratio	―	-0.61	-0.17	0.07	-0.15
Free Cash Flow Yield	―	-23.44%	-10.21%	1.07%	-2.46%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	34.67	-50.34	282.65	-25.48
Price-to-Sales (P/S) Ratio	―	3.60	5.29	6.47	6.87
Price-to-Book (P/B) Ratio	―	4.33	3.22	4.86	3.88
Price-to-Free Cash Flow (P/FCF) Ratio	―	-4.27	-9.80	93.06	-40.71
Price-to-Operating Cash Flow Ratio	―	-5.89	-30.74	92.52	-44.77
Price-to-Earnings Growth (PEG) Ratio	―	-0.11	0.09	-2.54	-0.64
Price-to-Fair Value	―	4.33	3.22	4.86	3.88
Enterprise Value Multiple	―	26.10	-42.24	134.26	-23.28
Enterprise Value	―	5.27B	2.82B	3.43B	2.63B
EV to EBITDA	―	26.10	-42.24	134.26	-23.28
EV to Sales	―	3.70	4.20	5.34	5.48
EV to Free Cash Flow	―	-4.39	-7.78	76.80	-32.49
EV to Operating Cash Flow	―	-6.07	-24.41	76.36	-35.73
Tangible Book Value Per Share	―	48.71	46.64	37.04	37.79
Shareholders’ Equity Per Share	―	48.71	46.64	37.06	37.92
Tax and Other Ratios
Effective Tax Rate	―	<0.01	-0.04	0.36	>-0.01
Revenue Per Share	―	58.69	28.35	27.81	21.40
Net Income Per Share	―	6.09	-2.98	0.64	-5.77
Tax Burden	―	1.00	1.04	0.64	1.01
Interest Burden	―	0.98	1.00	1.00	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.00	0.00	0.07
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-5.86	1.71	1.96	0.56

Gexeed Co., Ltd. (3719) Ratios

Gexeed Co., Ltd. Ratios