Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.67	1.42	1.51	1.53
Quick Ratio	―	1.33	1.10	1.19	1.21
Cash Ratio	―	0.55	0.34	0.50	0.34
Solvency Ratio	―	0.20	0.06	0.08	0.16
Operating Cash Flow Ratio	―	0.35	-0.08	0.22	-0.07
Short-Term Operating Cash Flow Coverage	―	0.74	-0.15	0.45	-0.15
Net Current Asset Value	¥ ―	¥ 372.18M	¥ 126.67M	¥ 89.29M	¥ 200.66M
Leverage Ratios
Debt-to-Assets Ratio	―	0.17	0.23	0.22	0.19
Debt-to-Equity Ratio	―	0.27	0.42	0.39	0.33
Debt-to-Capital Ratio	―	0.21	0.29	0.28	0.25
Long-Term Debt-to-Capital Ratio	―	0.07	0.09	0.11	0.08
Financial Leverage Ratio	―	1.59	1.80	1.78	1.76
Debt Service Coverage Ratio	―	0.61	0.15	0.22	0.04
Interest Coverage Ratio	―	23.09	20.02	34.42	15.05
Debt to Market Cap	―	0.54	0.83	0.69	0.48
Interest Debt Per Share	―	340.66	481.92	437.51	352.12
Net Debt to EBITDA	―	0.34	5.08	1.82	3.32
Profitability Margins
Gross Profit Margin	―	34.05%	32.20%	30.83%	30.53%
EBIT Margin	―	11.63%	2.78%	4.99%	14.69%
EBITDA Margin	―	14.06%	4.63%	6.46%	4.84%
Operating Profit Margin	―	5.72%	3.48%	5.19%	2.11%
Pretax Profit Margin	―	11.38%	2.61%	4.84%	14.55%
Net Profit Margin	―	10.26%	3.24%	3.78%	10.81%
Continuous Operations Profit Margin	―	10.26%	3.24%	3.78%	10.81%
Net Income Per EBT	―	90.12%	124.45%	78.25%	74.27%
EBT Per EBIT	―	198.96%	74.88%	93.21%	690.55%
Return on Assets (ROA)	―	5.96%	1.67%	2.24%	5.64%
Return on Equity (ROE)	―	9.44%	3.00%	3.98%	9.92%
Return on Capital Employed (ROCE)	―	4.48%	2.66%	4.39%	1.58%
Return on Invested Capital (ROIC)	―	3.47%	2.63%	2.83%	0.99%
Return on Tangible Assets	―	5.98%	1.67%	2.25%	5.67%
Earnings Yield	―	18.99%	6.02%	7.22%	14.86%
Efficiency Ratios
Receivables Turnover	―	2.91	2.11	2.88	2.06
Payables Turnover	―	5.05	2.78	3.55	2.85
Inventory Turnover	―	4.31	3.36	4.30	3.71
Fixed Asset Turnover	―	1.15	1.04	1.16	1.06
Asset Turnover	―	0.58	0.51	0.59	0.52
Working Capital Turnover Ratio	―	3.67	3.62	3.84	2.73
Cash Conversion Cycle	―	137.97	150.70	108.76	147.27
Days of Sales Outstanding	―	125.64	173.27	126.72	177.18
Days of Inventory Outstanding	―	84.64	108.50	84.88	98.35
Days of Payables Outstanding	―	72.31	131.07	102.84	128.26
Operating Cycle	―	210.28	281.77	211.60	275.53
Cash Flow Ratios
Operating Cash Flow Per Share	―	178.38	-52.33	130.86	-37.31
Free Cash Flow Per Share	―	157.71	-90.93	36.07	-124.17
CapEx Per Share	―	20.66	38.60	94.79	86.86
Free Cash Flow to Operating Cash Flow	―	0.88	1.74	0.28	3.33
Dividend Paid and CapEx Coverage Ratio	―	4.83	-0.95	1.24	-0.38
Capital Expenditure Coverage Ratio	―	8.63	-1.36	1.38	-0.43
Operating Cash Flow Coverage Ratio	―	0.53	-0.11	0.30	-0.11
Operating Cash Flow to Sales Ratio	―	0.15	-0.05	0.11	-0.04
Free Cash Flow Yield	―	25.23%	-15.84%	5.83%	-17.34%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	5.27	16.62	13.86	6.73
Price-to-Sales (P/S) Ratio	―	0.54	0.54	0.52	0.73
Price-to-Book (P/B) Ratio	―	0.50	0.50	0.55	0.67
Price-to-Free Cash Flow (P/FCF) Ratio	―	3.96	-6.31	17.16	-5.77
Price-to-Operating Cash Flow Ratio	―	3.50	-10.97	4.73	-19.19
Price-to-Earnings Growth (PEG) Ratio	―	0.02	-0.73	-0.24	0.03
Price-to-Fair Value	―	0.50	0.50	0.55	0.67
Enterprise Value Multiple	―	4.18	16.71	9.93	18.35
Enterprise Value	―	2.00B	2.42B	2.23B	2.61B
EV to EBITDA	―	4.18	16.71	9.93	18.35
EV to Sales	―	0.59	0.77	0.64	0.89
EV to Free Cash Flow	―	4.31	-9.07	21.01	-7.04
EV to Operating Cash Flow	―	3.81	-15.76	5.79	-23.44
Tangible Book Value Per Share	―	1.25K	1.15K	1.12K	1.07K
Shareholders’ Equity Per Share	―	1.26K	1.15K	1.12K	1.07K
Tax and Other Ratios
Effective Tax Rate	―	0.10	-0.24	0.22	0.26
Revenue Per Share	―	1.16K	1.07K	1.18K	984.66
Net Income Per Share	―	118.67	34.54	44.67	106.43
Tax Burden	―	0.90	1.24	0.78	0.74
Interest Burden	―	0.98	0.94	0.97	0.99
Research & Development to Revenue	―	<0.01	<0.01	<0.01	<0.01
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	―	1.50	-1.89	2.29	-0.26

Ito Yogyo Co., Ltd. (5287) Ratios

Ito Yogyo Co., Ltd. Ratios