Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.99	0.48	1.57	2.40
Quick Ratio	―	1.76	0.33	1.39	2.14
Cash Ratio	―	0.94	0.09	0.32	0.61
Solvency Ratio	―	0.17	-0.53	0.07	0.06
Operating Cash Flow Ratio	―	-0.55	-0.05	0.77	-0.66
Short-Term Operating Cash Flow Coverage	―	-1.04	-0.09	1.44	-1.48
Net Current Asset Value	¥ ―	¥ 445.61M	¥ -655.06M	¥ -373.41M	¥ -170.82M
Leverage Ratios
Debt-to-Assets Ratio	―	0.11	0.57	0.44	0.47
Debt-to-Equity Ratio	―	0.14	3.23	0.97	1.14
Debt-to-Capital Ratio	―	0.12	0.76	0.49	0.53
Long-Term Debt-to-Capital Ratio	―	0.04	0.59	0.39	0.44
Financial Leverage Ratio	―	1.24	5.66	2.22	2.42
Debt Service Coverage Ratio	―	0.45	-1.52	0.41	0.44
Interest Coverage Ratio	―	7.19	0.00	-6.61	-2.27
Debt to Market Cap	―	0.06	0.20	0.14	0.17
Interest Debt Per Share	―	14.35	19.06	20.85	25.08
Net Debt to EBITDA	―	-0.63	-1.26	7.72	7.94
Profitability Margins
Gross Profit Margin	―	27.06%	-26.33%	10.66%	13.82%
EBIT Margin	―	3.99%	-76.31%	1.86%	2.49%
EBITDA Margin	―	11.80%	-66.08%	7.06%	7.07%
Operating Profit Margin	―	6.08%	-57.84%	-11.09%	-4.14%
Pretax Profit Margin	―	3.14%	-78.66%	0.18%	0.66%
Net Profit Margin	―	1.99%	-78.81%	0.07%	0.87%
Continuous Operations Profit Margin	―	1.99%	-78.81%	0.07%	0.87%
Net Income Per EBT	―	63.21%	100.19%	39.57%	131.44%
EBT Per EBIT	―	51.63%	136.00%	-1.60%	-16.03%
Return on Assets (ROA)	―	0.67%	-49.71%	0.05%	0.54%
Return on Equity (ROE)	―	0.83%	-281.17%	0.11%	1.31%
Return on Capital Employed (ROCE)	―	2.40%	-71.64%	-9.52%	-3.22%
Return on Invested Capital (ROIC)	―	1.39%	-46.59%	-3.30%	-3.77%
Return on Tangible Assets	―	1.15%	-49.71%	0.05%	0.54%
Earnings Yield	―	0.33%	-18.63%	0.02%	0.22%
Efficiency Ratios
Receivables Turnover	―	3.36	6.08	3.48	2.18
Payables Turnover	―	15.57	41.70	37.16	12.32
Inventory Turnover	―	7.19	10.82	17.58	10.07
Fixed Asset Turnover	―	1.17	0.83	1.00	1.21
Asset Turnover	―	0.34	0.63	0.69	0.62
Working Capital Turnover Ratio	―	8.01	-12.37	3.30	2.89
Cash Conversion Cycle	―	135.90	85.03	115.80	173.89
Days of Sales Outstanding	―	108.60	60.05	104.85	167.27
Days of Inventory Outstanding	―	50.74	33.73	20.76	36.25
Days of Payables Outstanding	―	23.44	8.75	9.82	29.64
Operating Cycle	―	159.34	93.78	125.62	203.52
Cash Flow Ratios
Operating Cash Flow Per Share	―	-9.96	-0.81	6.98	-6.96
Free Cash Flow Per Share	―	-22.36	-5.17	-0.52	-8.32
CapEx Per Share	―	12.40	4.36	7.50	1.35
Free Cash Flow to Operating Cash Flow	―	2.24	6.39	-0.07	1.19
Dividend Paid and CapEx Coverage Ratio	―	-0.80	-0.19	0.93	-5.15
Capital Expenditure Coverage Ratio	―	-0.80	-0.19	0.93	-5.15
Operating Cash Flow Coverage Ratio	―	-0.71	-0.04	0.34	-0.28
Operating Cash Flow to Sales Ratio	―	-0.24	-0.04	0.22	-0.22
Free Cash Flow Yield	―	-8.87%	-5.81%	-0.41%	-6.50%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	303.05	-5.37	5.59K	454.49
Price-to-Sales (P/S) Ratio	―	6.02	4.23	3.93	3.97
Price-to-Book (P/B) Ratio	―	2.52	15.09	6.04	5.96
Price-to-Free Cash Flow (P/FCF) Ratio	―	-11.27	-17.21	-241.48	-15.39
Price-to-Operating Cash Flow Ratio	―	-25.29	-110.00	18.06	-18.38
Price-to-Earnings Growth (PEG) Ratio	―	-2.89	<0.01	-60.24	-4.59
Price-to-Fair Value	―	2.52	15.09	6.04	5.96
Enterprise Value Multiple	―	50.35	-7.66	63.42	64.07
Enterprise Value	―	9.32B	3.57B	4.74B	4.68B
EV to EBITDA	―	50.35	-7.66	63.42	64.07
EV to Sales	―	5.94	5.06	4.48	4.53
EV to Free Cash Flow	―	-11.13	-20.59	-274.94	-17.57
EV to Operating Cash Flow	―	-24.98	-131.65	20.56	-20.98
Tangible Book Value Per Share	―	48.17	5.90	20.86	21.47
Shareholders’ Equity Per Share	―	99.99	5.90	20.86	21.47
Tax and Other Ratios
Effective Tax Rate	―	0.37	>-0.01	0.60	-0.31
Revenue Per Share	―	41.89	21.04	32.05	32.25
Net Income Per Share	―	0.83	-16.58	0.02	0.28
Tax Burden	―	0.63	1.00	0.40	1.31
Interest Burden	―	0.79	1.03	0.10	0.27
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.02	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-11.98	0.05	122.58	-32.50

Kuramoto Co., Ltd. (5216) Ratios

Kuramoto Co., Ltd. Ratios