Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.31	1.81	2.06	1.94
Quick Ratio	―	1.11	1.60	1.78	1.61
Cash Ratio	―	0.61	1.03	1.05	0.95
Solvency Ratio	―	-0.27	-0.39	-0.03	0.16
Operating Cash Flow Ratio	―	-0.15	>-0.01	-0.07	0.11
Short-Term Operating Cash Flow Coverage	―	-0.40	-0.02	-0.30	0.60
Net Current Asset Value	¥ ―	¥ 206.77M	¥ 475.15M	¥ 748.97M	¥ 861.04M
Leverage Ratios
Debt-to-Assets Ratio	―	0.25	0.12	0.09	0.08
Debt-to-Equity Ratio	―	1.19	0.26	0.16	0.15
Debt-to-Capital Ratio	―	0.54	0.20	0.14	0.13
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	4.67	2.13	1.76	1.87
Debt Service Coverage Ratio	―	-0.82	-1.71	-0.11	0.64
Interest Coverage Ratio	―	-84.66	-206.09	-82.41	16.66
Debt to Market Cap	―	0.21	0.10	0.08	0.06
Interest Debt Per Share	―	105.47	52.79	52.79	52.78
Net Debt to EBITDA	―	0.80	1.86	34.76	-6.23
Profitability Margins
Gross Profit Margin	―	34.38%	40.75%	35.72%	35.44%
EBIT Margin	―	-14.72%	-17.38%	-4.29%	2.41%
EBITDA Margin	―	-11.14%	-13.08%	-0.67%	4.02%
Operating Profit Margin	―	-6.92%	-12.25%	-4.09%	0.74%
Pretax Profit Margin	―	-14.80%	-17.44%	-4.34%	2.36%
Net Profit Margin	―	-14.82%	-18.91%	-4.43%	2.42%
Continuous Operations Profit Margin	―	-14.82%	-18.91%	-4.43%	2.42%
Net Income Per EBT	―	100.15%	108.40%	102.21%	102.37%
EBT Per EBIT	―	214.04%	142.35%	105.90%	319.27%
Return on Assets (ROA)	―	-28.04%	-27.00%	-5.75%	3.03%
Return on Equity (ROE)	―	-130.91%	-57.64%	-10.14%	5.65%
Return on Capital Employed (ROCE)	―	-43.30%	-31.98%	-8.53%	1.59%
Return on Invested Capital (ROIC)	―	-23.53%	-28.41%	-7.60%	1.43%
Return on Tangible Assets	―	-28.04%	-27.39%	-5.81%	3.05%
Earnings Yield	―	-22.90%	-22.45%	-5.31%	2.48%
Efficiency Ratios
Receivables Turnover	―	6.42	6.74	5.35	5.19
Payables Turnover	―	8.47	10.74	22.26	5.00
Inventory Turnover	―	8.64	9.23	7.89	6.04
Fixed Asset Turnover	―	848.91	11.81	12.67	13.65
Asset Turnover	―	1.89	1.43	1.30	1.25
Working Capital Turnover Ratio	―	6.25	3.21	3.06	3.07
Cash Conversion Cycle	―	56.07	59.74	98.13	57.77
Days of Sales Outstanding	―	56.89	54.16	68.25	70.35
Days of Inventory Outstanding	―	42.26	39.56	46.27	60.39
Days of Payables Outstanding	―	43.08	33.98	16.39	72.97
Operating Cycle	―	99.15	93.72	114.52	130.74
Cash Flow Ratios
Operating Cash Flow Per Share	―	-42.21	-1.30	-15.46	31.27
Free Cash Flow Per Share	―	-64.74	-22.48	-40.77	12.40
CapEx Per Share	―	22.53	21.18	25.30	18.87
Free Cash Flow to Operating Cash Flow	―	1.53	17.28	2.64	0.40
Dividend Paid and CapEx Coverage Ratio	―	-1.87	-0.06	-0.61	1.66
Capital Expenditure Coverage Ratio	―	-1.87	-0.06	-0.61	1.66
Operating Cash Flow Coverage Ratio	―	-0.40	-0.02	-0.30	0.60
Operating Cash Flow to Sales Ratio	―	-0.05	>-0.01	-0.02	0.04
Free Cash Flow Yield	―	-12.85%	-4.30%	-6.58%	1.53%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-4.37	-4.45	-18.84	40.37
Price-to-Sales (P/S) Ratio	―	0.65	0.84	0.83	0.98
Price-to-Book (P/B) Ratio	―	5.72	2.57	1.91	2.28
Price-to-Free Cash Flow (P/FCF) Ratio	―	-7.78	-23.26	-15.21	65.33
Price-to-Operating Cash Flow Ratio	―	-11.94	-401.84	-40.09	25.90
Price-to-Earnings Growth (PEG) Ratio	―	2.58	-0.02	0.07	-0.16
Price-to-Fair Value	―	5.72	2.57	1.91	2.28
Enterprise Value Multiple	―	-5.01	-4.57	-89.31	18.04
Enterprise Value	―	1.66B	1.42B	1.70B	2.30B
EV to EBITDA	―	-5.01	-4.57	-89.31	18.04
EV to Sales	―	0.56	0.60	0.60	0.73
EV to Free Cash Flow	―	-6.72	-16.53	-10.95	48.55
EV to Operating Cash Flow	―	-10.30	-285.52	-28.86	19.25
Tangible Book Value Per Share	―	88.19	197.58	319.10	350.04
Shareholders’ Equity Per Share	―	88.19	203.73	324.77	354.94
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	-0.08	-0.02	-0.02
Revenue Per Share	―	778.70	621.07	742.66	830.25
Net Income Per Share	―	-115.44	-117.43	-32.92	20.06
Tax Burden	―	1.00	1.08	1.02	1.02
Interest Burden	―	1.01	1.00	1.01	0.98
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.12	0.14	0.11	0.08
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.37	0.01	0.48	1.60

Asgent, Inc. (4288) Ratios

Asgent, Inc. Ratios