Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.48	2.18	1.74	1.57
Quick Ratio	―	1.74	1.62	1.27	1.18
Cash Ratio	―	0.73	0.66	0.41	0.39
Solvency Ratio	―	0.14	0.17	0.12	0.18
Operating Cash Flow Ratio	―	0.15	0.40	0.15	0.24
Short-Term Operating Cash Flow Coverage	―	0.53	1.91	0.46	0.58
Net Current Asset Value	¥ ―	¥ 795.73M	¥ 692.47M	¥ 548.91M	¥ 377.69M
Leverage Ratios
Debt-to-Assets Ratio	―	0.31	0.28	0.32	0.35
Debt-to-Equity Ratio	―	0.67	0.63	0.82	1.00
Debt-to-Capital Ratio	―	0.40	0.39	0.45	0.50
Long-Term Debt-to-Capital Ratio	―	0.34	0.33	0.31	0.32
Financial Leverage Ratio	―	2.15	2.23	2.58	2.85
Debt Service Coverage Ratio	―	1.00	1.38	0.56	0.62
Interest Coverage Ratio	―	14.89	22.85	20.88	25.72
Debt to Market Cap	―	0.47	0.53	0.55	0.54
Interest Debt Per Share	―	419.76	367.84	420.76	462.58
Net Debt to EBITDA	―	1.09	0.62	1.45	1.52
Profitability Margins
Gross Profit Margin	―	28.67%	28.53%	27.85%	30.50%
EBIT Margin	―	5.70%	7.65%	5.86%	7.79%
EBITDA Margin	―	8.13%	9.79%	7.84%	9.51%
Operating Profit Margin	―	6.50%	6.62%	5.87%	7.70%
Pretax Profit Margin	―	5.26%	7.36%	5.58%	7.49%
Net Profit Margin	―	3.63%	5.18%	4.07%	8.03%
Continuous Operations Profit Margin	―	3.63%	5.18%	4.07%	8.03%
Net Income Per EBT	―	68.93%	70.47%	73.04%	107.21%
EBT Per EBIT	―	80.99%	111.08%	94.99%	97.32%
Return on Assets (ROA)	―	4.58%	6.53%	5.18%	9.51%
Return on Equity (ROE)	―	9.84%	14.54%	13.38%	27.14%
Return on Capital Employed (ROCE)	―	11.35%	12.17%	12.77%	17.00%
Return on Invested Capital (ROIC)	―	7.07%	7.82%	7.52%	13.49%
Return on Tangible Assets	―	4.63%	6.61%	5.25%	9.59%
Earnings Yield	―	6.90%	12.30%	9.02%	14.69%
Efficiency Ratios
Receivables Turnover	―	5.22	4.38	3.73	3.33
Payables Turnover	―	13.52	8.77	7.00	4.71
Inventory Turnover	―	4.40	5.09	4.65	4.49
Fixed Asset Turnover	―	6.00	6.01	6.90	6.26
Asset Turnover	―	1.26	1.26	1.27	1.18
Working Capital Turnover Ratio	―	3.29	3.73	4.50	4.29
Cash Conversion Cycle	―	125.87	113.39	124.21	113.32
Days of Sales Outstanding	―	69.90	83.24	97.86	109.46
Days of Inventory Outstanding	―	82.96	71.77	78.51	81.29
Days of Payables Outstanding	―	27.00	41.62	52.16	77.43
Operating Cycle	―	152.86	155.02	176.37	190.75
Cash Flow Ratios
Operating Cash Flow Per Share	―	54.08	161.11	84.08	142.42
Free Cash Flow Per Share	―	-28.26	100.68	54.85	96.20
CapEx Per Share	―	82.34	60.43	29.23	46.21
Free Cash Flow to Operating Cash Flow	―	-0.52	0.62	0.65	0.68
Dividend Paid and CapEx Coverage Ratio	―	0.52	2.03	1.75	2.33
Capital Expenditure Coverage Ratio	―	0.66	2.67	2.88	3.08
Operating Cash Flow Coverage Ratio	―	0.13	0.44	0.20	0.31
Operating Cash Flow to Sales Ratio	―	0.03	0.10	0.05	0.09
Free Cash Flow Yield	―	-3.23%	14.85%	7.28%	11.41%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	14.48	8.13	11.08	6.81
Price-to-Sales (P/S) Ratio	―	0.53	0.42	0.45	0.55
Price-to-Book (P/B) Ratio	―	1.43	1.18	1.48	1.85
Price-to-Free Cash Flow (P/FCF) Ratio	―	-30.96	6.73	13.73	8.76
Price-to-Operating Cash Flow Ratio	―	16.18	4.21	8.96	5.92
Price-to-Earnings Growth (PEG) Ratio	―	-0.53	0.36	-0.25	0.08
Price-to-Fair Value	―	1.43	1.18	1.48	1.85
Enterprise Value Multiple	―	7.55	4.93	7.21	7.28
Enterprise Value	―	4.08B	3.07B	3.56B	3.93B
EV to EBITDA	―	7.55	4.93	7.21	7.28
EV to Sales	―	0.61	0.48	0.57	0.69
EV to Free Cash Flow	―	-36.18	7.71	17.19	11.08
EV to Operating Cash Flow	―	18.91	4.82	11.22	7.49
Tangible Book Value Per Share	―	600.63	557.49	489.18	445.25
Shareholders’ Equity Per Share	―	613.95	573.80	507.69	456.11
Tax and Other Ratios
Effective Tax Rate	―	0.31	0.30	0.27	-0.07
Revenue Per Share	―	1.67K	1.61K	1.67K	1.54K
Net Income Per Share	―	60.42	83.42	67.94	123.79
Tax Burden	―	0.69	0.70	0.73	1.07
Interest Burden	―	0.92	0.96	0.95	0.96
Research & Development to Revenue	―	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	―	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	<0.01	<0.01	<0.01
Income Quality	―	0.90	1.93	0.90	1.23

MUROMACHI CHEMICALS INC. (4885) Ratios

MUROMACHI CHEMICALS INC. Ratios