Ratios	May 24	May 23	May 22	May 21
Liquidity Ratios
Current Ratio	―	2.48	2.18	1.74	1.65
Quick Ratio	―	1.74	1.62	1.27	1.25
Cash Ratio	―	0.73	0.66	0.41	0.47
Solvency Ratio	―	0.14	0.17	0.12	0.09
Operating Cash Flow Ratio	―	0.15	0.40	0.15	0.23
Short-Term Operating Cash Flow Coverage	―	0.54	1.91	0.46	0.46
Net Current Asset Value	¥ ―	¥ 735.36M	¥ 692.47M	¥ 548.91M	¥ 216.19M
Leverage Ratios
Debt-to-Assets Ratio	―	0.31	0.28	0.32	0.44
Debt-to-Equity Ratio	―	0.67	0.63	0.82	1.53
Debt-to-Capital Ratio	―	0.40	0.39	0.45	0.60
Long-Term Debt-to-Capital Ratio	―	0.34	0.33	0.31	0.42
Financial Leverage Ratio	―	2.17	2.23	2.58	3.46
Debt Service Coverage Ratio	―	1.12	1.38	0.56	0.31
Interest Coverage Ratio	―	14.89	22.85	20.88	13.34
Debt to Market Cap	―	0.47	0.53	0.55	0.59
Interest Debt Per Share	―	419.76	367.84	420.76	747.18
Net Debt to EBITDA	―	0.99	0.62	1.45	2.96
Profitability Margins
Gross Profit Margin	―	28.67%	28.53%	27.85%	32.88%
EBIT Margin	―	6.50%	7.65%	5.86%	4.60%
EBITDA Margin	―	8.93%	9.79%	7.84%	7.11%
Operating Profit Margin	―	6.50%	6.62%	5.87%	7.47%
Pretax Profit Margin	―	5.26%	7.36%	5.58%	4.04%
Net Profit Margin	―	3.63%	5.18%	4.07%	3.66%
Continuous Operations Profit Margin	―	3.63%	5.18%	4.07%	3.66%
Net Income Per EBT	―	68.93%	70.47%	73.04%	90.53%
EBT Per EBIT	―	80.99%	111.08%	94.99%	54.05%
Return on Assets (ROA)	―	4.53%	6.53%	5.18%	3.92%
Return on Equity (ROE)	―	9.84%	14.54%	13.38%	13.55%
Return on Capital Employed (ROCE)	―	11.17%	12.17%	12.77%	14.79%
Return on Invested Capital (ROIC)	―	6.97%	7.82%	7.52%	9.42%
Return on Tangible Assets	―	4.58%	6.61%	5.25%	3.93%
Earnings Yield	―	6.90%	12.30%	9.02%	5.24%
Efficiency Ratios
Receivables Turnover	―	5.22	4.38	3.73	3.09
Payables Turnover	―	13.52	8.77	7.00	8.17
Inventory Turnover	―	4.40	5.09	4.65	3.87
Fixed Asset Turnover	―	6.00	6.01	6.90	5.93
Asset Turnover	―	1.25	1.26	1.27	1.07
Working Capital Turnover Ratio	―	3.29	3.73	4.50	5.92
Cash Conversion Cycle	―	125.87	113.39	124.21	167.75
Days of Sales Outstanding	―	69.90	83.24	97.86	118.20
Days of Inventory Outstanding	―	82.96	71.77	78.51	94.25
Days of Payables Outstanding	―	27.00	41.62	52.16	44.70
Operating Cycle	―	152.86	155.02	176.37	212.45
Cash Flow Ratios
Operating Cash Flow Per Share	―	54.08	161.11	84.08	176.07
Free Cash Flow Per Share	―	-28.26	100.68	54.85	155.90
CapEx Per Share	―	82.34	60.43	29.23	20.16
Free Cash Flow to Operating Cash Flow	―	-0.52	0.62	0.65	0.89
Dividend Paid and CapEx Coverage Ratio	―	0.52	2.03	1.75	8.51
Capital Expenditure Coverage Ratio	―	0.66	2.67	2.88	8.73
Operating Cash Flow Coverage Ratio	―	0.13	0.44	0.20	0.24
Operating Cash Flow to Sales Ratio	―	0.03	0.10	0.05	0.10
Free Cash Flow Yield	―	-3.23%	14.85%	7.28%	12.52%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	14.48	8.13	11.08	19.08
Price-to-Sales (P/S) Ratio	―	0.53	0.42	0.45	0.70
Price-to-Book (P/B) Ratio	―	1.43	1.18	1.48	2.59
Price-to-Free Cash Flow (P/FCF) Ratio	―	-30.96	6.73	13.73	7.99
Price-to-Operating Cash Flow Ratio	―	16.18	4.21	8.96	7.07
Price-to-Earnings Growth (PEG) Ratio	―	-0.53	0.36	-0.25	0.07
Price-to-Fair Value	―	1.43	1.18	1.48	2.59
Enterprise Value Multiple	―	6.88	4.93	7.21	12.77
Enterprise Value	―	4.08B	3.07B	3.56B	4.49B
EV to EBITDA	―	6.88	4.93	7.21	12.77
EV to Sales	―	0.61	0.48	0.57	0.91
EV to Free Cash Flow	―	-36.18	7.71	17.19	10.40
EV to Operating Cash Flow	―	18.91	4.82	11.22	9.21
Tangible Book Value Per Share	―	600.63	557.49	489.18	477.04
Shareholders’ Equity Per Share	―	613.95	573.80	507.69	481.62
Tax and Other Ratios
Effective Tax Rate	―	0.31	0.30	0.27	0.09
Revenue Per Share	―	1.67K	1.61K	1.67K	1.78K
Net Income Per Share	―	60.42	83.42	67.94	65.24
Tax Burden	―	0.69	0.70	0.73	0.91
Interest Burden	―	0.81	0.96	0.95	0.88
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	0.00
Income Quality	―	0.90	1.93	0.90	2.44

MUROMACHI CHEMICALS INC. (4885) Ratios

MUROMACHI CHEMICALS INC. Ratios