Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	5.39	5.63	5.39	4.85
Quick Ratio	―	2.45	2.40	2.42	1.93
Cash Ratio	―	1.64	1.51	1.69	1.24
Solvency Ratio	―	0.26	0.16	0.13	0.22
Operating Cash Flow Ratio	―	0.83	0.22	-0.24	0.66
Short-Term Operating Cash Flow Coverage	―	1.80	0.40	-0.36	1.29
Net Current Asset Value	¥ ―	¥ 13.41B	¥ 12.48B	¥ 11.35B	¥ 11.86B
Leverage Ratios
Debt-to-Assets Ratio	―	0.13	0.18	0.24	0.11
Debt-to-Equity Ratio	―	0.17	0.24	0.35	0.15
Debt-to-Capital Ratio	―	0.14	0.20	0.26	0.13
Long-Term Debt-to-Capital Ratio	―	0.08	0.13	0.18	0.05
Financial Leverage Ratio	―	1.30	1.37	1.47	1.29
Debt Service Coverage Ratio	―	0.99	0.62	0.46	0.66
Interest Coverage Ratio	―	113.81	34.05	20.70	124.17
Debt to Market Cap	―	0.40	0.71	1.26	0.52
Interest Debt Per Share	―	390.55	515.28	664.77	277.10
Net Debt to EBITDA	―	-1.12	-0.34	0.24	-1.03
Profitability Margins
Gross Profit Margin	―	26.18%	20.13%	18.16%	21.28%
EBIT Margin	―	12.93%	5.53%	7.39%	8.93%
EBITDA Margin	―	15.06%	10.11%	11.44%	12.55%
Operating Profit Margin	―	12.42%	5.16%	1.74%	5.93%
Pretax Profit Margin	―	12.81%	5.37%	7.30%	8.88%
Net Profit Margin	―	9.39%	4.42%	5.63%	6.02%
Continuous Operations Profit Margin	―	9.39%	4.43%	5.63%	6.02%
Net Income Per EBT	―	73.27%	82.23%	77.07%	67.83%
EBT Per EBIT	―	103.13%	104.11%	419.32%	149.80%
Return on Assets (ROA)	―	5.01%	2.14%	2.33%	3.03%
Return on Equity (ROE)	―	6.53%	2.93%	3.42%	3.91%
Return on Capital Employed (ROCE)	―	7.65%	2.87%	0.83%	3.49%
Return on Invested Capital (ROIC)	―	5.23%	2.19%	0.58%	2.18%
Return on Tangible Assets	―	5.07%	2.17%	2.34%	3.04%
Earnings Yield	―	15.35%	8.56%	12.51%	13.88%
Efficiency Ratios
Receivables Turnover	―	5.49	4.79	5.17	0.00
Payables Turnover	―	23.13	24.00	21.85	17.24
Inventory Turnover	―	1.00	0.93	0.86	0.94
Fixed Asset Turnover	―	2.92	2.71	2.13	2.54
Asset Turnover	―	0.53	0.48	0.41	0.50
Working Capital Turnover Ratio	―	0.90	0.80	0.78	0.87
Cash Conversion Cycle	―	414.85	455.17	477.48	367.25
Days of Sales Outstanding	―	66.47	76.14	70.55	0.00
Days of Inventory Outstanding	―	364.16	394.24	423.63	388.42
Days of Payables Outstanding	―	15.78	15.21	16.70	21.17
Operating Cycle	―	430.63	470.38	494.18	388.42
Cash Flow Ratios
Operating Cash Flow Per Share	―	334.90	80.90	-89.31	231.16
Free Cash Flow Per Share	―	285.82	9.18	-189.04	195.24
CapEx Per Share	―	49.08	71.73	99.73	35.91
Free Cash Flow to Operating Cash Flow	―	0.85	0.11	2.12	0.84
Dividend Paid and CapEx Coverage Ratio	―	5.49	0.97	-0.80	4.81
Capital Expenditure Coverage Ratio	―	6.82	1.13	-0.90	6.44
Operating Cash Flow Coverage Ratio	―	0.86	0.16	-0.13	0.84
Operating Cash Flow to Sales Ratio	―	0.21	0.06	-0.08	0.19
Free Cash Flow Yield	―	29.11%	1.28%	-35.94%	36.77%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	6.51	11.68	7.99	7.21
Price-to-Sales (P/S) Ratio	―	0.61	0.52	0.45	0.43
Price-to-Book (P/B) Ratio	―	0.43	0.34	0.27	0.28
Price-to-Free Cash Flow (P/FCF) Ratio	―	3.44	78.24	-2.78	2.72
Price-to-Operating Cash Flow Ratio	―	2.93	8.87	-5.89	2.30
Price-to-Earnings Growth (PEG) Ratio	―	0.04	-1.77	-0.75	0.06
Price-to-Fair Value	―	0.43	0.34	0.27	0.28
Enterprise Value Multiple	―	2.94	4.77	4.17	2.42
Enterprise Value	―	6.49B	6.36B	5.67B	3.82B
EV to EBITDA	―	2.94	4.77	4.17	2.42
EV to Sales	―	0.44	0.48	0.48	0.30
EV to Free Cash Flow	―	2.49	73.07	-2.95	1.91
EV to Operating Cash Flow	―	2.12	8.29	-6.24	1.61
Tangible Book Value Per Share	―	2.27K	2.07K	1.92K	1.88K
Shareholders’ Equity Per Share	―	2.31K	2.10K	1.92K	1.88K
Tax and Other Ratios
Effective Tax Rate	―	0.27	0.18	0.23	0.32
Revenue Per Share	―	1.61K	1.39K	1.17K	1.22K
Net Income Per Share	―	150.74	61.50	65.80	73.68
Tax Burden	―	0.73	0.82	0.77	0.68
Interest Burden	―	0.99	0.97	0.99	0.99
Research & Development to Revenue	―	0.02	0.03	0.03	0.03
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	―	2.22	1.08	-1.05	2.13

Yasuhara Chemical Co., Ltd. (4957) Ratios

Yasuhara Chemical Co., Ltd. Ratios