Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	4.03	4.29	3.99	4.13
Quick Ratio	―	4.03	4.27	3.99	4.06
Cash Ratio	―	0.41	2.57	0.32	0.37
Solvency Ratio	―	0.49	0.47	0.48	0.59
Operating Cash Flow Ratio	―	0.72	0.49	0.35	0.41
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 5.63B	¥ 4.91B	¥ 4.42B	¥ 3.94B
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.00	0.00	0.00
Debt-to-Equity Ratio	―	0.00	0.00	0.00	0.00
Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.32	1.30	1.32	1.30
Debt Service Coverage Ratio	―	0.00	0.00	0.00	0.00
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	0.00	0.00	0.00	0.00
Net Debt to EBITDA	―	-0.62	-3.97	-0.47	-0.43
Profitability Margins
Gross Profit Margin	―	30.61%	25.36%	29.14%	28.52%
EBIT Margin	―	16.10%	11.96%	13.18%	14.53%
EBITDA Margin	―	16.77%	12.61%	13.93%	15.30%
Operating Profit Margin	―	16.10%	11.96%	13.18%	13.51%
Pretax Profit Margin	―	17.16%	12.74%	14.22%	14.53%
Net Profit Margin	―	12.27%	9.26%	9.65%	10.41%
Continuous Operations Profit Margin	―	12.27%	9.26%	9.65%	10.41%
Net Income Per EBT	―	71.54%	72.65%	67.88%	71.60%
EBT Per EBIT	―	106.58%	106.52%	107.84%	107.56%
Return on Assets (ROA)	―	11.12%	10.16%	10.93%	12.82%
Return on Equity (ROE)	―	14.63%	13.17%	14.45%	16.70%
Return on Capital Employed (ROCE)	―	18.92%	16.69%	19.39%	21.41%
Return on Invested Capital (ROIC)	―	13.53%	12.13%	13.16%	15.33%
Return on Tangible Assets	―	11.14%	10.19%	10.99%	12.90%
Earnings Yield	―	8.67%	9.01%	7.87%	6.39%
Efficiency Ratios
Receivables Turnover	―	3.07	3.26	2.96	3.47
Payables Turnover	―	9.08	9.60	10.50	10.92
Inventory Turnover	―	1.01K	232.72	977.62	52.41
Fixed Asset Turnover	―	59.71	60.45	57.01	75.08
Asset Turnover	―	0.91	1.10	1.13	1.23
Working Capital Turnover Ratio	―	1.39	1.64	1.74	1.97
Cash Conversion Cycle	―	78.98	75.40	89.11	78.73
Days of Sales Outstanding	―	118.83	111.85	123.50	105.19
Days of Inventory Outstanding	―	0.36	1.57	0.37	6.96
Days of Payables Outstanding	―	40.21	38.01	34.76	33.43
Operating Cycle	―	119.19	113.41	123.87	112.15
Cash Flow Ratios
Operating Cash Flow Per Share	―	238.72	131.45	92.95	92.20
Free Cash Flow Per Share	―	232.12	125.75	83.71	87.46
CapEx Per Share	―	6.60	5.69	9.24	4.74
Free Cash Flow to Operating Cash Flow	―	0.97	0.96	0.90	0.95
Dividend Paid and CapEx Coverage Ratio	―	6.54	3.70	2.37	3.75
Capital Expenditure Coverage Ratio	―	36.16	23.09	10.06	19.44
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.18	0.10	0.07	0.07
Free Cash Flow Yield	―	12.55%	8.92%	5.25%	4.33%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	11.54	11.09	12.70	15.65
Price-to-Sales (P/S) Ratio	―	1.42	1.03	1.23	1.63
Price-to-Book (P/B) Ratio	―	1.69	1.46	1.84	2.61
Price-to-Free Cash Flow (P/FCF) Ratio	―	7.97	11.21	19.03	23.09
Price-to-Operating Cash Flow Ratio	―	7.75	10.73	17.14	21.90
Price-to-Earnings Growth (PEG) Ratio	―	0.44	8.28	-4.60	4.39
Price-to-Fair Value	―	1.69	1.46	1.84	2.61
Enterprise Value Multiple	―	7.82	4.17	8.32	10.22
Enterprise Value	―	9.78B	4.12B	8.61B	11.06B
EV to EBITDA	―	7.82	4.17	8.32	10.22
EV to Sales	―	1.31	0.53	1.16	1.56
EV to Free Cash Flow	―	7.38	5.74	18.01	22.14
EV to Operating Cash Flow	―	7.17	5.50	16.22	21.01
Tangible Book Value Per Share	―	1.09K	960.27	861.03	765.92
Shareholders’ Equity Per Share	―	1.10K	964.86	867.76	772.22
Tax and Other Ratios
Effective Tax Rate	―	0.28	0.27	0.32	0.28
Revenue Per Share	―	1.31K	1.37K	1.30K	1.24K
Net Income Per Share	―	160.23	127.09	125.41	128.97
Tax Burden	―	0.72	0.73	0.68	0.72
Interest Burden	―	1.07	1.07	1.08	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	<0.01	<0.01	<0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.49	1.03	0.74	0.71

Applied Technology Co., Ltd. (4356) Ratios

Applied Technology Co., Ltd. Ratios