Ratios	Mar 25	Mar 24	Mar 23	Mar 22
Liquidity Ratios
Current Ratio	―	1.67	1.32	1.42	1.56
Quick Ratio	―	1.11	0.84	0.88	1.02
Cash Ratio	―	0.71	0.52	0.53	0.71
Solvency Ratio	―	0.05	0.03	0.04	0.04
Operating Cash Flow Ratio	―	0.02	0.08	0.05	-0.11
Short-Term Operating Cash Flow Coverage	―	0.04	0.15	0.10	-0.20
Net Current Asset Value	¥ ―	¥ 318.78M	¥ 251.80M	¥ 287.70M	¥ 436.50M
Leverage Ratios
Debt-to-Assets Ratio	―	0.25	0.23	0.24	0.27
Debt-to-Equity Ratio	―	0.52	0.47	0.49	0.55
Debt-to-Capital Ratio	―	0.34	0.32	0.33	0.36
Long-Term Debt-to-Capital Ratio	―	0.13	0.01	0.07	0.10
Financial Leverage Ratio	―	2.03	2.01	2.03	2.04
Debt Service Coverage Ratio	―	0.17	0.07	0.11	0.11
Interest Coverage Ratio	―	11.99	32.47	13.70	13.81
Debt to Market Cap	―	0.58	0.52	0.51	0.49
Interest Debt Per Share	―	123.54	112.29	118.62	137.87
Net Debt to EBITDA	―	0.31	0.69	0.89	<0.01
Profitability Margins
Gross Profit Margin	―	57.10%	60.46%	64.92%	68.34%
EBIT Margin	―	2.13%	0.40%	1.44%	1.85%
EBITDA Margin	―	3.69%	1.98%	3.03%	3.44%
Operating Profit Margin	―	1.68%	2.09%	1.05%	1.20%
Pretax Profit Margin	―	1.99%	0.33%	1.36%	1.76%
Net Profit Margin	―	0.72%	-0.45%	0.25%	0.62%
Continuous Operations Profit Margin	―	0.72%	-0.45%	0.25%	0.62%
Net Income Per EBT	―	35.89%	-134.89%	18.73%	35.16%
EBT Per EBIT	―	118.63%	15.79%	129.63%	146.91%
Return on Assets (ROA)	―	0.88%	-0.54%	0.28%	0.62%
Return on Equity (ROE)	―	1.79%	-1.08%	0.56%	1.27%
Return on Capital Employed (ROCE)	―	3.14%	4.34%	1.88%	1.94%
Return on Invested Capital (ROIC)	―	0.89%	-4.22%	0.27%	0.51%
Return on Tangible Assets	―	0.90%	-0.56%	0.29%	0.63%
Earnings Yield	―	2.06%	-1.22%	0.61%	1.18%
Efficiency Ratios
Receivables Turnover	―	9.47	9.81	8.65	9.10
Payables Turnover	―	8.41	10.05	6.65	6.60
Inventory Turnover	―	2.74	2.35	1.76	1.56
Fixed Asset Turnover	―	3.85	3.70	3.41	3.16
Asset Turnover	―	1.23	1.20	1.09	1.00
Working Capital Turnover Ratio	―	6.78	7.85	5.66	5.18
Cash Conversion Cycle	―	128.11	155.91	194.35	219.47
Days of Sales Outstanding	―	38.53	37.19	42.21	40.10
Days of Inventory Outstanding	―	132.97	155.05	207.01	234.64
Days of Payables Outstanding	―	43.40	36.33	54.87	55.28
Operating Cycle	―	171.51	192.24	249.22	274.75
Cash Flow Ratios
Operating Cash Flow Per Share	―	2.98	16.14	9.95	-21.19
Free Cash Flow Per Share	―	0.57	12.70	-8.09	-25.68
CapEx Per Share	―	2.40	3.45	18.04	4.49
Free Cash Flow to Operating Cash Flow	―	0.19	0.79	-0.81	1.21
Dividend Paid and CapEx Coverage Ratio	―	0.40	1.88	0.43	-1.85
Capital Expenditure Coverage Ratio	―	1.24	4.68	0.55	-4.72
Operating Cash Flow Coverage Ratio	―	0.02	0.14	0.08	-0.15
Operating Cash Flow to Sales Ratio	―	<0.01	0.03	0.02	-0.04
Free Cash Flow Yield	―	0.28%	6.05%	-3.61%	-9.55%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	48.62	-81.85	164.41	85.09
Price-to-Sales (P/S) Ratio	―	0.35	0.37	0.42	0.53
Price-to-Book (P/B) Ratio	―	0.87	0.89	0.92	1.08
Price-to-Free Cash Flow (P/FCF) Ratio	―	359.82	16.54	-27.70	-10.48
Price-to-Operating Cash Flow Ratio	―	69.22	13.01	22.51	-12.69
Price-to-Earnings Growth (PEG) Ratio	―	-0.18	0.28	-2.89	-1.22
Price-to-Fair Value	―	0.87	0.89	0.92	1.08
Enterprise Value Multiple	―	9.75	19.10	14.70	15.33
Enterprise Value	―	2.27B	2.32B	2.54B	2.83B
EV to EBITDA	―	9.75	19.10	14.70	15.33
EV to Sales	―	0.36	0.38	0.45	0.53
EV to Free Cash Flow	―	371.63	17.16	-29.49	-10.48
EV to Operating Cash Flow	―	71.49	13.50	23.96	-12.70
Tangible Book Value Per Share	―	226.55	221.10	222.93	241.47
Shareholders’ Equity Per Share	―	237.08	236.95	242.96	249.20
Tax and Other Ratios
Effective Tax Rate	―	0.64	2.35	0.81	0.65
Revenue Per Share	―	591.90	575.24	535.38	509.73
Net Income Per Share	―	4.24	-2.57	1.36	3.16
Tax Burden	―	0.36	-1.35	0.19	0.35
Interest Burden	―	0.93	0.84	0.95	0.95
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.04	0.04	0.04	0.04
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.70	8.49	7.31	-6.70

Chukyo Iyakuhin Co., Ltd. (4558) Ratios

Chukyo Iyakuhin Co., Ltd. Ratios