Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	4.29	3.99	4.13	3.36
Quick Ratio	―	4.27	3.99	4.06	2.77
Cash Ratio	―	0.41	0.32	0.37	0.36
Solvency Ratio	―	0.48	0.48	0.59	0.55
Operating Cash Flow Ratio	―	0.49	0.35	0.41	0.43
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 4.93B	¥ 4.42B	¥ 3.94B	¥ 3.13B
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	―	1.29	1.32	1.30	1.39
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	―	-0.63	-0.47	-0.43	-0.45
Profitability Margins
Gross Profit Margin	―	25.59%	29.14%	28.52%	27.64%
EBIT Margin	―	11.96%	13.18%	14.53%	14.09%
EBITDA Margin	―	12.61%	13.93%	15.30%	16.80%
Operating Profit Margin	―	11.96%	13.18%	13.51%	14.09%
Pretax Profit Margin	―	12.74%	14.22%	14.53%	15.86%
Net Profit Margin	―	9.26%	9.65%	10.41%	11.03%
Continuous Operations Profit Margin	―	9.26%	9.65%	10.41%	11.03%
Net Income Per EBT	―	72.65%	67.88%	71.60%	69.52%
EBT Per EBIT	―	106.52%	107.84%	107.56%	112.62%
Return on Assets (ROA)	―	10.18%	10.93%	12.82%	14.25%
Return on Equity (ROE)	―	13.17%	14.45%	16.70%	19.86%
Return on Capital Employed (ROCE)	―	16.74%	19.39%	21.41%	24.98%
Return on Invested Capital (ROIC)	―	12.16%	13.16%	15.33%	17.36%
Return on Tangible Assets	―	10.22%	10.99%	12.90%	14.38%
Earnings Yield	―	9.01%	7.87%	6.39%	5.12%
Efficiency Ratios
Receivables Turnover	―	3.26	2.96	3.47	6.41
Payables Turnover	―	9.57	10.50	10.92	11.09
Inventory Turnover	―	232.00	977.62	52.41	5.90
Fixed Asset Turnover	―	60.45	57.01	75.08	57.27
Asset Turnover	―	1.10	1.13	1.23	1.29
Working Capital Turnover Ratio	―	1.64	1.74	1.97	2.23
Cash Conversion Cycle	―	75.29	89.11	78.73	85.87
Days of Sales Outstanding	―	111.85	123.50	105.19	56.94
Days of Inventory Outstanding	―	1.57	0.37	6.96	61.85
Days of Payables Outstanding	―	38.13	34.76	33.43	32.92
Operating Cycle	―	113.42	123.87	112.15	118.79
Cash Flow Ratios
Operating Cash Flow Per Share	―	131.45	92.95	92.20	101.95
Free Cash Flow Per Share	―	123.89	83.71	87.46	95.35
CapEx Per Share	―	7.56	9.24	4.74	6.60
Free Cash Flow to Operating Cash Flow	―	0.94	0.90	0.95	0.94
Dividend Paid and CapEx Coverage Ratio	―	3.51	2.37	3.75	6.15
Capital Expenditure Coverage Ratio	―	17.39	10.06	19.44	15.46
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.10	0.07	0.07	0.09
Free Cash Flow Yield	―	8.79%	5.25%	4.33%	3.92%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	11.09	12.70	15.65	19.55
Price-to-Sales (P/S) Ratio	―	1.03	1.23	1.63	2.16
Price-to-Book (P/B) Ratio	―	1.46	1.84	2.61	3.88
Price-to-Free Cash Flow (P/FCF) Ratio	―	11.38	19.03	23.09	25.53
Price-to-Operating Cash Flow Ratio	―	10.73	17.14	21.90	23.87
Price-to-Earnings Growth (PEG) Ratio	―	8.28	-4.60	4.39	0.39
Price-to-Fair Value	―	1.46	1.84	2.61	3.88
Enterprise Value Multiple	―	7.51	8.32	10.22	12.38
Enterprise Value	―	7.42B	8.61B	11.06B	13.41B
EV to EBITDA	―	7.51	8.32	10.22	12.38
EV to Sales	―	0.95	1.16	1.56	2.08
EV to Free Cash Flow	―	10.50	18.01	22.14	24.63
EV to Operating Cash Flow	―	9.89	16.22	21.01	23.04
Tangible Book Value Per Share	―	960.27	861.03	765.92	619.09
Shareholders’ Equity Per Share	―	964.86	867.76	772.22	626.99
Tax and Other Ratios
Effective Tax Rate	―	0.27	0.32	0.28	0.30
Revenue Per Share	―	1.37K	1.30K	1.24K	1.13K
Net Income Per Share	―	127.09	125.41	128.97	124.53
Tax Burden	―	0.73	0.68	0.72	0.70
Interest Burden	―	1.07	1.08	1.00	1.13
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	<0.01	<0.01	<0.01	<0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.75	0.74	0.51	0.57

Applied Technology Co., Ltd. (4356) Ratios

Applied Technology Co., Ltd. Ratios