Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.79	1.57	1.72	2.13
Quick Ratio	―	0.70	0.69	0.73	1.03
Cash Ratio	―	0.04	0.06	0.04	0.05
Solvency Ratio	―	0.24	0.18	0.18	0.22
Operating Cash Flow Ratio	―	0.65	0.42	>-0.01	0.43
Short-Term Operating Cash Flow Coverage	―	1.42	0.89	>-0.01	3.08
Net Current Asset Value	¥ ―	¥ -561.00M	¥ -2.55B	¥ -2.10B	¥ 110.78M
Leverage Ratios
Debt-to-Assets Ratio	―	0.21	0.26	0.27	0.15
Debt-to-Equity Ratio	―	0.35	0.47	0.48	0.24
Debt-to-Capital Ratio	―	0.26	0.32	0.33	0.19
Long-Term Debt-to-Capital Ratio	―	0.13	0.18	0.21	0.17
Financial Leverage Ratio	―	1.63	1.80	1.77	1.58
Debt Service Coverage Ratio	―	0.99	0.71	0.65	3.22
Interest Coverage Ratio	―	6.44	7.72	22.18	20.69
Debt to Market Cap	―	0.55	0.83	0.93	0.46
Interest Debt Per Share	―	1.55K	2.12K	2.19K	1.08K
Net Debt to EBITDA	―	2.07	3.00	3.15	1.60
Profitability Margins
Gross Profit Margin	―	23.17%	27.17%	25.07%	21.11%
EBIT Margin	―	2.10%	2.12%	5.18%	7.33%
EBITDA Margin	―	17.22%	16.71%	17.55%	18.05%
Operating Profit Margin	―	2.83%	2.14%	4.47%	2.94%
Pretax Profit Margin	―	1.66%	1.85%	4.98%	7.19%
Net Profit Margin	―	1.44%	1.54%	3.71%	5.44%
Continuous Operations Profit Margin	―	1.44%	1.54%	3.71%	5.44%
Net Income Per EBT	―	86.49%	83.56%	74.62%	75.64%
EBT Per EBIT	―	58.73%	86.34%	111.22%	244.67%
Return on Assets (ROA)	―	0.82%	0.76%	1.77%	2.71%
Return on Equity (ROE)	―	1.33%	1.37%	3.13%	4.29%
Return on Capital Employed (ROCE)	―	2.03%	1.39%	2.74%	1.77%
Return on Invested Capital (ROIC)	―	1.57%	1.01%	1.77%	1.30%
Return on Tangible Assets	―	0.82%	0.76%	1.77%	2.72%
Earnings Yield	―	2.43%	2.69%	6.03%	8.18%
Efficiency Ratios
Receivables Turnover	―	4.34	3.49	4.00	3.34
Payables Turnover	―	7.33	12.59	13.54	9.62
Inventory Turnover	―	1.93	1.69	1.61	2.04
Fixed Asset Turnover	―	0.93	0.82	0.80	0.83
Asset Turnover	―	0.57	0.49	0.48	0.50
Working Capital Turnover Ratio	―	3.57	3.32	2.84	2.41
Cash Conversion Cycle	―	223.28	291.91	290.31	250.41
Days of Sales Outstanding	―	84.18	104.72	91.24	109.34
Days of Inventory Outstanding	―	188.86	216.20	226.02	179.00
Days of Payables Outstanding	―	49.77	29.00	26.96	37.94
Operating Cycle	―	273.04	320.91	317.26	288.34
Cash Flow Ratios
Operating Cash Flow Per Share	―	972.38	813.62	-6.84	535.14
Free Cash Flow Per Share	―	648.53	382.80	-1.11K	-446.63
CapEx Per Share	―	323.85	430.81	1.10K	981.78
Free Cash Flow to Operating Cash Flow	―	0.67	0.47	161.78	-0.83
Dividend Paid and CapEx Coverage Ratio	―	2.29	1.53	>-0.01	0.49
Capital Expenditure Coverage Ratio	―	3.00	1.89	>-0.01	0.55
Operating Cash Flow Coverage Ratio	―	0.64	0.39	>-0.01	0.50
Operating Cash Flow to Sales Ratio	―	0.24	0.20	>-0.01	0.15
Free Cash Flow Yield	―	26.71%	16.80%	-47.21%	-19.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	41.23	37.19	16.59	12.22
Price-to-Sales (P/S) Ratio	―	0.59	0.57	0.62	0.66
Price-to-Book (P/B) Ratio	―	0.55	0.51	0.52	0.52
Price-to-Free Cash Flow (P/FCF) Ratio	―	3.74	5.95	-2.12	-5.26
Price-to-Operating Cash Flow Ratio	―	2.50	2.80	-342.71	4.39
Price-to-Earnings Growth (PEG) Ratio	―	-10.61	-0.66	-0.62	-0.25
Price-to-Fair Value	―	0.55	0.51	0.52	0.52
Enterprise Value Multiple	―	5.52	6.43	6.66	5.28
Enterprise Value	―	19.02B	20.88B	21.76B	16.48B
EV to EBITDA	―	5.52	6.43	6.66	5.28
EV to Sales	―	0.95	1.07	1.17	0.95
EV to Free Cash Flow	―	6.00	11.15	-4.02	-7.54
EV to Operating Cash Flow	―	4.00	5.25	-650.64	6.30
Tangible Book Value Per Share	―	4.40K	4.44K	4.49K	4.46K
Shareholders’ Equity Per Share	―	4.42K	4.46K	4.51K	4.48K
Tax and Other Ratios
Effective Tax Rate	―	0.14	0.16	0.25	0.24
Revenue Per Share	―	4.09K	3.97K	3.80K	3.54K
Net Income Per Share	―	58.88	61.26	141.24	192.32
Tax Burden	―	0.86	0.84	0.75	0.76
Interest Burden	―	0.79	0.87	0.96	0.98
Research & Development to Revenue	―	0.06	0.06	0.05	0.05
SG&A to Revenue	―	0.03	0.03	0.03	0.03
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	16.51	13.28	-0.04	2.10

KOEI CHEMICAL COMPANY LIMITED (4367) Ratios

KOEI CHEMICAL COMPANY LIMITED Ratios