Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	0.74	1.99	0.48	1.57
Quick Ratio	―	0.47	1.76	0.33	1.39
Cash Ratio	―	0.13	0.94	0.09	0.32
Solvency Ratio	―	-2.42	0.17	-0.53	0.07
Operating Cash Flow Ratio	―	-0.31	-0.55	-0.05	0.77
Short-Term Operating Cash Flow Coverage	―	-0.53	-1.04	-0.09	1.44
Net Current Asset Value	¥ ―	¥ -543.61M	¥ 445.61M	¥ -655.06M	¥ -373.41M
Leverage Ratios
Debt-to-Assets Ratio	―	0.36	0.11	0.57	0.44
Debt-to-Equity Ratio	―	0.90	0.14	3.23	0.97
Debt-to-Capital Ratio	―	0.47	0.12	0.76	0.49
Long-Term Debt-to-Capital Ratio	―	0.24	0.04	0.59	0.39
Financial Leverage Ratio	―	2.48	1.24	5.66	2.22
Debt Service Coverage Ratio	―	-2.27	0.45	-1.44	0.41
Interest Coverage Ratio	―	-103.06	7.19	-24.66	-6.61
Debt to Market Cap	―	0.10	0.06	0.20	0.14
Interest Debt Per Share	―	14.04	14.35	19.55	20.85
Net Debt to EBITDA	―	-0.58	-0.63	-1.26	7.72
Profitability Margins
Gross Profit Margin	―	28.46%	27.06%	-26.33%	10.66%
EBIT Margin	―	-70.84%	3.99%	-76.31%	1.86%
EBITDA Margin	―	-48.48%	11.80%	-66.08%	7.06%
Operating Profit Margin	―	-70.84%	6.08%	-57.84%	-11.09%
Pretax Profit Margin	―	-152.09%	3.14%	-78.66%	0.18%
Net Profit Margin	―	-153.40%	1.99%	-78.81%	0.07%
Continuous Operations Profit Margin	―	-153.40%	1.99%	-78.81%	0.07%
Net Income Per EBT	―	100.86%	63.21%	100.19%	39.57%
EBT Per EBIT	―	214.69%	51.63%	136.00%	-1.60%
Return on Assets (ROA)	―	-169.36%	0.67%	-49.71%	0.05%
Return on Equity (ROE)	―	-420.85%	0.83%	-281.17%	0.11%
Return on Capital Employed (ROCE)	―	-130.99%	2.40%	-71.64%	-9.52%
Return on Invested Capital (ROIC)	―	-94.09%	1.39%	-46.50%	-3.30%
Return on Tangible Assets	―	-178.03%	1.15%	-49.71%	0.05%
Earnings Yield	―	-45.92%	0.33%	-18.63%	0.02%
Efficiency Ratios
Receivables Turnover	―	11.06	3.36	6.08	3.48
Payables Turnover	―	27.28	15.57	41.70	37.16
Inventory Turnover	―	7.13	7.19	10.82	17.58
Fixed Asset Turnover	―	1.73	1.17	0.83	1.00
Asset Turnover	―	1.10	0.34	0.63	0.69
Working Capital Turnover Ratio	―	8.27	8.01	-12.37	3.30
Cash Conversion Cycle	―	70.80	135.90	85.03	115.80
Days of Sales Outstanding	―	33.00	108.60	60.05	104.85
Days of Inventory Outstanding	―	51.18	50.74	33.73	20.76
Days of Payables Outstanding	―	13.38	23.44	8.75	9.82
Operating Cycle	―	84.18	159.34	93.78	125.62
Cash Flow Ratios
Operating Cash Flow Per Share	―	-4.71	-9.96	-0.81	6.98
Free Cash Flow Per Share	―	-11.96	-22.36	-5.17	-0.52
CapEx Per Share	―	7.25	12.40	4.36	7.50
Free Cash Flow to Operating Cash Flow	―	2.54	2.24	6.39	-0.07
Dividend Paid and CapEx Coverage Ratio	―	-0.65	-0.80	-0.19	0.93
Capital Expenditure Coverage Ratio	―	-0.65	-0.80	-0.19	0.93
Operating Cash Flow Coverage Ratio	―	-0.34	-0.71	-0.04	0.34
Operating Cash Flow to Sales Ratio	―	-0.11	-0.24	-0.04	0.22
Free Cash Flow Yield	―	-8.54%	-8.87%	-5.81%	-0.41%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-2.18	303.05	-5.37	5.59K
Price-to-Sales (P/S) Ratio	―	3.34	6.02	4.23	3.93
Price-to-Book (P/B) Ratio	―	9.16	2.52	15.09	6.04
Price-to-Free Cash Flow (P/FCF) Ratio	―	-11.71	-11.27	-17.21	-241.48
Price-to-Operating Cash Flow Ratio	―	-29.73	-25.29	-110.00	18.06
Price-to-Earnings Growth (PEG) Ratio	―	<0.01	-2.89	<0.01	-60.83
Price-to-Fair Value	―	9.16	2.52	15.09	6.04
Enterprise Value Multiple	―	-7.47	50.35	-7.66	63.42
Enterprise Value	―	7.28B	9.32B	3.57B	4.74B
EV to EBITDA	―	-7.47	50.35	-7.66	63.42
EV to Sales	―	3.62	5.94	5.06	4.48
EV to Free Cash Flow	―	-12.69	-11.13	-20.59	-274.94
EV to Operating Cash Flow	―	-32.22	-24.98	-131.65	20.56
Tangible Book Value Per Share	―	13.43	48.17	5.90	20.86
Shareholders’ Equity Per Share	―	15.28	99.99	5.90	20.86
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	0.37	>-0.01	0.60
Revenue Per Share	―	41.91	41.89	21.04	32.05
Net Income Per Share	―	-64.29	0.83	-16.58	0.02
Tax Burden	―	1.01	0.63	1.00	0.40
Interest Burden	―	2.15	0.79	1.03	0.10
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.02	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.07	-11.98	0.05	309.73

Kuramoto Co., Ltd. (5216) Ratios

Kuramoto Co., Ltd. Ratios