Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.34	1.35	1.30	1.24
Quick Ratio	―	0.80	0.78	0.61	0.72
Cash Ratio	―	0.36	0.30	0.15	0.30
Solvency Ratio	―	0.06	0.06	0.06	0.08
Operating Cash Flow Ratio	―	0.21	0.19	-0.11	0.17
Short-Term Operating Cash Flow Coverage	―	0.36	0.30	-0.18	0.29
Net Current Asset Value	¥ ―	¥ -472.73M	¥ -657.59M	¥ -769.36M	¥ -956.69M
Leverage Ratios
Debt-to-Assets Ratio	―	0.42	0.45	0.44	0.44
Debt-to-Equity Ratio	―	1.16	1.32	1.32	1.30
Debt-to-Capital Ratio	―	0.54	0.57	0.57	0.57
Long-Term Debt-to-Capital Ratio	―	0.26	0.28	0.27	0.25
Financial Leverage Ratio	―	2.78	2.93	3.00	2.94
Debt Service Coverage Ratio	―	0.17	0.16	0.16	0.19
Interest Coverage Ratio	―	5.55	6.73	5.43	7.85
Debt to Market Cap	―	1.10	0.74	1.17	1.18
Interest Debt Per Share	―	350.19	387.84	381.12	368.72
Net Debt to EBITDA	―	5.22	6.64	7.70	4.86
Profitability Margins
Gross Profit Margin	―	14.97%	16.23%	14.00%	17.04%
EBIT Margin	―	2.53%	2.52%	1.92%	3.44%
EBITDA Margin	―	6.70%	7.01%	6.82%	8.53%
Operating Profit Margin	―	4.14%	5.22%	3.67%	5.67%
Pretax Profit Margin	―	1.79%	1.74%	1.24%	2.72%
Net Profit Margin	―	1.32%	1.37%	0.73%	1.84%
Continuous Operations Profit Margin	―	1.32%	1.37%	0.73%	1.84%
Net Income Per EBT	―	73.77%	78.52%	58.69%	67.69%
EBT Per EBIT	―	43.16%	33.31%	33.85%	47.90%
Return on Assets (ROA)	―	0.96%	0.92%	0.52%	1.33%
Return on Equity (ROE)	―	2.68%	2.70%	1.55%	3.92%
Return on Capital Employed (ROCE)	―	5.52%	6.42%	4.88%	7.81%
Return on Invested Capital (ROIC)	―	2.71%	3.29%	1.86%	3.36%
Return on Tangible Assets	―	0.97%	0.92%	0.52%	1.33%
Earnings Yield	―	2.72%	1.64%	1.50%	3.95%
Efficiency Ratios
Receivables Turnover	―	4.12	3.49	3.57	4.00
Payables Turnover	―	5.45	6.73	8.49	8.88
Inventory Turnover	―	2.56	2.20	1.88	2.42
Fixed Asset Turnover	―	2.06	1.87	1.94	1.87
Asset Turnover	―	0.73	0.67	0.71	0.72
Working Capital Turnover Ratio	―	4.60	4.46	5.56	5.65
Cash Conversion Cycle	―	164.22	216.14	252.94	201.04
Days of Sales Outstanding	―	88.51	104.52	102.13	91.14
Days of Inventory Outstanding	―	142.67	165.85	193.81	151.00
Days of Payables Outstanding	―	66.95	54.23	43.00	41.10
Operating Cycle	―	231.18	270.37	295.94	242.14
Cash Flow Ratios
Operating Cash Flow Per Share	―	78.57	73.02	-43.07	67.67
Free Cash Flow Per Share	―	65.27	55.85	-57.29	52.45
CapEx Per Share	―	13.30	17.18	14.22	15.22
Free Cash Flow to Operating Cash Flow	―	0.83	0.76	1.33	0.78
Dividend Paid and CapEx Coverage Ratio	―	4.79	3.80	-2.35	3.61
Capital Expenditure Coverage Ratio	―	5.91	4.25	-3.03	4.45
Operating Cash Flow Coverage Ratio	―	0.23	0.19	-0.11	0.19
Operating Cash Flow to Sales Ratio	―	0.13	0.13	-0.07	0.11
Free Cash Flow Yield	―	22.27%	11.73%	-19.49%	18.87%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	36.71	60.84	66.74	25.34
Price-to-Sales (P/S) Ratio	―	0.48	0.83	0.49	0.47
Price-to-Book (P/B) Ratio	―	0.98	1.64	1.03	0.99
Price-to-Free Cash Flow (P/FCF) Ratio	―	4.49	8.52	-5.13	5.30
Price-to-Operating Cash Flow Ratio	―	3.73	6.52	-6.83	4.11
Price-to-Earnings Growth (PEG) Ratio	―	17.94	0.79	-1.12	-278.26
Price-to-Fair Value	―	0.98	1.64	1.03	0.99
Enterprise Value Multiple	―	12.44	18.50	14.83	10.33
Enterprise Value	―	8.10B	11.98B	9.87B	8.58B
EV to EBITDA	―	12.44	18.50	14.83	10.33
EV to Sales	―	0.83	1.30	1.01	0.88
EV to Free Cash Flow	―	7.73	13.30	-10.68	10.02
EV to Operating Cash Flow	―	6.42	10.17	-14.20	7.76
Tangible Book Value Per Share	―	291.46	289.61	284.19	279.45
Shareholders’ Equity Per Share	―	297.68	290.19	284.80	280.08
Tax and Other Ratios
Effective Tax Rate	―	0.26	0.21	0.41	0.32
Revenue Per Share	―	605.09	572.75	604.90	596.58
Net Income Per Share	―	7.98	7.82	4.41	10.97
Tax Burden	―	0.74	0.79	0.59	0.68
Interest Burden	―	0.71	0.69	0.65	0.79
Research & Development to Revenue	―	0.03	0.02	0.02	0.02
SG&A to Revenue	―	0.03	0.03	0.03	0.03
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	9.85	9.33	-5.74	4.18

Chemipro Kasei Kaisya,Ltd. (4960) Ratios

Chemipro Kasei Kaisya,Ltd. Ratios