Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.79	2.15	1.99	1.76
Quick Ratio	―	2.13	1.33	1.25	1.08
Cash Ratio	―	0.65	0.22	0.21	0.09
Solvency Ratio	―	0.08	0.16	-0.18	0.06
Operating Cash Flow Ratio	―	0.50	0.48	0.24	-0.07
Short-Term Operating Cash Flow Coverage	―	2.68	1.87	0.56	-0.18
Net Current Asset Value	¥ ―	¥ 1.37B	¥ 692.23M	¥ 434.71M	¥ 470.75M
Leverage Ratios
Debt-to-Assets Ratio	―	0.10	0.13	0.27	0.27
Debt-to-Equity Ratio	―	0.14	0.20	0.53	0.52
Debt-to-Capital Ratio	―	0.12	0.17	0.35	0.34
Long-Term Debt-to-Capital Ratio	―	0.07	0.09	0.22	0.20
Financial Leverage Ratio	―	1.45	1.59	1.94	1.92
Debt Service Coverage Ratio	―	0.55	0.86	-0.63	0.23
Interest Coverage Ratio	―	63.75	19.99	-1.46	4.98
Debt to Market Cap	―	0.25	0.20	0.49	0.49
Interest Debt Per Share	―	64.98	92.49	217.37	268.88
Net Debt to EBITDA	―	-11.55	1.00	-24.06	5.69
Profitability Margins
Gross Profit Margin	―	70.49%	70.47%	71.76%	68.55%
EBIT Margin	―	-0.86%	7.26%	-2.88%	2.78%
EBITDA Margin	―	0.70%	8.94%	-1.13%	5.24%
Operating Profit Margin	―	14.42%	6.89%	-0.61%	2.36%
Pretax Profit Margin	―	-1.08%	6.91%	-3.30%	2.31%
Net Profit Margin	―	1.47%	5.91%	-13.07%	1.14%
Continuous Operations Profit Margin	―	1.47%	5.91%	-13.07%	1.14%
Net Income Per EBT	―	-135.46%	85.48%	395.60%	49.41%
EBT Per EBIT	―	-7.51%	100.25%	538.12%	98.12%
Return on Assets (ROA)	―	1.21%	4.49%	-9.98%	0.93%
Return on Equity (ROE)	―	1.74%	7.15%	-19.40%	1.78%
Return on Capital Employed (ROCE)	―	15.76%	7.11%	-0.67%	2.87%
Return on Invested Capital (ROIC)	―	-20.10%	5.57%	-2.24%	1.17%
Return on Tangible Assets	―	1.22%	4.54%	-10.07%	0.93%
Earnings Yield	―	3.21%	7.18%	-17.96%	1.69%
Efficiency Ratios
Receivables Turnover	―	2.40	2.80	2.60	2.60
Payables Turnover	―	3.98	3.12	7.08	4.87
Inventory Turnover	―	1.48	1.04	0.97	1.12
Fixed Asset Turnover	―	3.79	3.52	3.80	4.46
Asset Turnover	―	0.82	0.76	0.76	0.81
Working Capital Turnover Ratio	―	2.20	2.43	2.62	4.12
Cash Conversion Cycle	―	307.15	364.11	465.01	390.34
Days of Sales Outstanding	―	152.16	130.15	140.54	140.33
Days of Inventory Outstanding	―	246.81	350.84	375.99	325.01
Days of Payables Outstanding	―	91.81	116.87	51.53	75.00
Operating Cycle	―	398.97	480.99	516.54	465.34
Cash Flow Ratios
Operating Cash Flow Per Share	―	83.63	90.89	57.24	-24.00
Free Cash Flow Per Share	―	79.65	81.99	50.00	-35.99
CapEx Per Share	―	3.99	8.90	7.24	12.00
Free Cash Flow to Operating Cash Flow	―	0.95	0.90	0.87	1.50
Dividend Paid and CapEx Coverage Ratio	―	20.98	10.21	7.90	-1.97
Capital Expenditure Coverage Ratio	―	20.98	10.21	7.90	-2.00
Operating Cash Flow Coverage Ratio	―	1.31	1.00	0.27	-0.09
Operating Cash Flow to Sales Ratio	―	0.15	0.17	0.09	-0.03
Free Cash Flow Yield	―	31.73%	18.30%	11.36%	-6.72%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	31.11	13.93	-5.57	59.23
Price-to-Sales (P/S) Ratio	―	0.46	0.82	0.73	0.68
Price-to-Book (P/B) Ratio	―	0.54	1.00	1.08	1.05
Price-to-Free Cash Flow (P/FCF) Ratio	―	3.15	5.46	8.80	-14.89
Price-to-Operating Cash Flow Ratio	―	3.00	4.93	7.69	-22.33
Price-to-Earnings Growth (PEG) Ratio	―	-0.34	-0.10	<0.01	-0.43
Price-to-Fair Value	―	0.54	1.00	1.08	1.05
Enterprise Value Multiple	―	53.37	10.21	-88.64	18.61
Enterprise Value	―	1.10B	2.48B	2.94B	3.44B
EV to EBITDA	―	53.37	10.21	-88.64	18.61
EV to Sales	―	0.38	0.91	1.00	0.97
EV to Free Cash Flow	―	2.59	6.06	12.08	-21.45
EV to Operating Cash Flow	―	2.47	5.47	10.55	-32.17
Tangible Book Value Per Share	―	456.76	442.52	399.89	500.86
Shareholders’ Equity Per Share	―	462.94	449.74	407.29	508.23
Tax and Other Ratios
Effective Tax Rate	―	2.35	0.15	-2.96	0.51
Revenue Per Share	―	549.50	544.40	604.57	792.18
Net Income Per Share	―	8.07	32.16	-79.03	9.05
Tax Burden	―	-1.35	0.85	3.96	0.49
Interest Burden	―	1.26	0.95	1.15	0.83
Research & Development to Revenue	―	0.05	0.05	0.00	0.06
SG&A to Revenue	―	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	10.37	2.42	-2.87	-1.31

Ivy Cosmetics Corporation (4918) Ratios

Ivy Cosmetics Corporation Ratios