Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	4.00	2.87	2.72	2.63
Quick Ratio	―	3.32	2.43	2.33	2.27
Cash Ratio	―	2.33	1.60	1.58	1.50
Solvency Ratio	―	0.37	0.32	0.29	0.28
Operating Cash Flow Ratio	―	0.48	0.22	0.28	0.34
Short-Term Operating Cash Flow Coverage	―	7.05	0.80	1.24	1.59
Net Current Asset Value	¥ ―	¥ 3.81B	¥ 3.37B	¥ 2.77B	¥ 2.32B
Leverage Ratios
Debt-to-Assets Ratio	―	0.07	0.10	0.12	0.13
Debt-to-Equity Ratio	―	0.09	0.14	0.17	0.18
Debt-to-Capital Ratio	―	0.09	0.12	0.14	0.15
Long-Term Debt-to-Capital Ratio	―	0.06	0.04	0.07	0.09
Financial Leverage Ratio	―	1.30	1.37	1.43	1.46
Debt Service Coverage Ratio	―	7.04	1.38	1.60	1.73
Interest Coverage Ratio	―	125.34	123.81	108.54	98.46
Debt to Market Cap	―	0.10	0.16	0.19	0.22
Interest Debt Per Share	―	150.88	207.62	227.28	235.64
Net Debt to EBITDA	―	-2.95	-2.20	-2.09	-1.87
Profitability Margins
Gross Profit Margin	―	49.28%	50.46%	51.05%	52.17%
EBIT Margin	―	15.71%	18.53%	17.32%	16.79%
EBITDA Margin	―	17.66%	20.74%	20.20%	20.04%
Operating Profit Margin	―	15.52%	17.11%	16.68%	16.20%
Pretax Profit Margin	―	15.59%	18.39%	17.17%	16.62%
Net Profit Margin	―	12.08%	12.62%	11.54%	11.10%
Continuous Operations Profit Margin	―	12.08%	12.62%	11.54%	11.10%
Net Income Per EBT	―	77.50%	68.59%	67.23%	66.79%
EBT Per EBIT	―	100.43%	107.50%	102.93%	102.60%
Return on Assets (ROA)	―	7.30%	7.43%	7.00%	6.77%
Return on Equity (ROE)	―	9.46%	10.18%	10.02%	9.85%
Return on Capital Employed (ROCE)	―	11.24%	13.09%	13.24%	12.91%
Return on Invested Capital (ROIC)	―	8.56%	8.27%	8.26%	8.05%
Return on Tangible Assets	―	7.31%	7.44%	7.03%	6.82%
Earnings Yield	―	12.14%	12.84%	13.08%	12.58%
Efficiency Ratios
Receivables Turnover	―	3.80	3.23	3.49	3.46
Payables Turnover	―	5.19	4.74	5.38	4.12
Inventory Turnover	―	2.73	2.85	3.22	3.41
Fixed Asset Turnover	―	2.11	2.02	1.93	1.82
Asset Turnover	―	0.60	0.59	0.61	0.61
Working Capital Turnover Ratio	―	1.31	1.44	1.59	1.82
Cash Conversion Cycle	―	159.80	164.10	150.24	123.83
Days of Sales Outstanding	―	96.13	113.04	104.61	105.40
Days of Inventory Outstanding	―	133.93	128.09	113.52	107.09
Days of Payables Outstanding	―	70.27	77.03	67.89	88.65
Operating Cycle	―	230.06	241.13	218.12	212.49
Cash Flow Ratios
Operating Cash Flow Per Share	―	167.18	102.76	130.46	149.09
Free Cash Flow Per Share	―	150.22	84.69	128.61	114.26
CapEx Per Share	―	16.96	18.07	1.84	34.82
Free Cash Flow to Operating Cash Flow	―	0.90	0.82	0.99	0.77
Dividend Paid and CapEx Coverage Ratio	―	3.30	2.30	4.56	2.92
Capital Expenditure Coverage Ratio	―	9.86	5.69	70.75	4.28
Operating Cash Flow Coverage Ratio	―	1.12	0.50	0.58	0.64
Operating Cash Flow to Sales Ratio	―	0.13	0.09	0.11	0.13
Free Cash Flow Yield	―	11.99%	7.14%	12.35%	11.37%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	8.24	7.79	7.65	7.95
Price-to-Sales (P/S) Ratio	―	1.00	0.98	0.88	0.88
Price-to-Book (P/B) Ratio	―	0.78	0.79	0.77	0.78
Price-to-Free Cash Flow (P/FCF) Ratio	―	8.34	14.00	8.09	8.80
Price-to-Operating Cash Flow Ratio	―	7.49	11.54	7.98	6.74
Price-to-Earnings Growth (PEG) Ratio	―	-62.73	0.66	0.99	0.31
Price-to-Fair Value	―	0.78	0.79	0.77	0.78
Enterprise Value Multiple	―	2.68	2.53	2.28	2.54
Enterprise Value	―	2.52B	2.66B	2.27B	2.34B
EV to EBITDA	―	2.68	2.53	2.28	2.54
EV to Sales	―	0.47	0.53	0.46	0.51
EV to Free Cash Flow	―	3.97	7.49	4.22	5.06
EV to Operating Cash Flow	―	3.57	6.17	4.16	3.88
Tangible Book Value Per Share	―	1.60K	1.49K	1.35K	1.27K
Shareholders’ Equity Per Share	―	1.61K	1.50K	1.36K	1.28K
Tax and Other Ratios
Effective Tax Rate	―	0.23	0.31	0.33	0.33
Revenue Per Share	―	1.26K	1.21K	1.18K	1.14K
Net Income Per Share	―	152.06	152.26	136.12	126.39
Tax Burden	―	0.77	0.69	0.67	0.67
Interest Burden	―	0.99	0.99	0.99	0.99
Research & Development to Revenue	―	0.04	0.03	0.03	0.03
SG&A to Revenue	―	0.06	0.05	0.05	0.05
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.10	0.46	0.64	0.79

Kainos Laboratories, Inc. (4556) Ratios

Kainos Laboratories, Inc. Ratios