Ratios	Mar 25	Mar 24	Mar 23	Mar 22
Liquidity Ratios
Current Ratio	2.47	1.67	1.42	1.51	1.53
Quick Ratio	1.99	1.33	1.10	1.19	1.21
Cash Ratio	0.82	0.55	0.34	0.50	0.34
Solvency Ratio	0.27	0.19	0.06	0.07	0.16
Operating Cash Flow Ratio	0.00	0.35	-0.08	0.22	-0.07
Short-Term Operating Cash Flow Coverage	0.00	0.74	-0.15	0.45	-0.15
Net Current Asset Value	¥ 927.43M	¥ 372.10M	¥ 126.67M	¥ 89.29M	¥ 200.66M
Leverage Ratios
Debt-to-Assets Ratio	0.10	0.17	0.23	0.22	0.19
Debt-to-Equity Ratio	0.14	0.27	0.42	0.39	0.33
Debt-to-Capital Ratio	0.12	0.21	0.29	0.28	0.25
Long-Term Debt-to-Capital Ratio	0.06	0.07	0.09	0.11	0.08
Financial Leverage Ratio	1.40	1.59	1.80	1.78	1.76
Debt Service Coverage Ratio	1.04	0.29	0.15	0.22	0.54
Interest Coverage Ratio	29.32	23.09	20.02	34.42	15.05
Debt to Market Cap	0.15	0.54	0.83	0.69	0.48
Interest Debt Per Share	186.40	340.67	481.92	437.51	352.12
Net Debt to EBITDA	-0.81	0.66	5.08	1.82	0.92
Profitability Margins
Gross Profit Margin	35.45%	33.28%	32.20%	30.83%	30.53%
EBIT Margin	7.82%	5.72%	2.78%	4.99%	14.69%
EBITDA Margin	10.28%	7.24%	4.63%	6.46%	17.43%
Operating Profit Margin	7.82%	5.72%	3.48%	5.19%	2.11%
Pretax Profit Margin	10.80%	11.38%	2.61%	4.84%	14.55%
Net Profit Margin	9.80%	10.26%	3.24%	3.78%	10.81%
Continuous Operations Profit Margin	9.80%	10.26%	3.24%	3.78%	10.81%
Net Income Per EBT	90.73%	90.12%	124.45%	78.25%	74.27%
EBT Per EBIT	138.14%	198.96%	74.88%	93.21%	690.55%
Return on Assets (ROA)	6.21%	5.96%	1.67%	2.24%	5.64%
Return on Equity (ROE)	9.04%	9.44%	3.00%	3.98%	9.92%
Return on Capital Employed (ROCE)	6.08%	4.48%	2.66%	4.39%	1.58%
Return on Invested Capital (ROIC)	5.17%	3.47%	2.11%	2.83%	0.99%
Return on Tangible Assets	6.23%	5.98%	1.67%	2.25%	5.67%
Earnings Yield	9.52%	18.99%	6.02%	7.22%	14.86%
Efficiency Ratios
Receivables Turnover	2.97	2.91	2.11	2.88	2.06
Payables Turnover	5.00	5.11	2.78	3.55	2.85
Inventory Turnover	4.58	4.36	3.36	4.30	3.71
Fixed Asset Turnover	1.32	1.15	1.04	1.16	1.06
Asset Turnover	0.63	0.58	0.51	0.59	0.52
Working Capital Turnover Ratio	2.78	3.67	3.62	3.84	2.73
Cash Conversion Cycle	129.52	137.82	150.70	108.76	147.27
Days of Sales Outstanding	122.72	125.64	173.27	126.72	177.18
Days of Inventory Outstanding	79.78	83.66	108.50	84.88	98.35
Days of Payables Outstanding	72.97	71.48	131.07	102.84	128.26
Operating Cycle	202.50	209.30	281.77	211.60	275.53
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	178.38	-52.33	130.86	-37.31
Free Cash Flow Per Share	0.00	157.72	-90.93	36.07	-124.17
CapEx Per Share	0.00	20.66	38.60	94.79	86.86
Free Cash Flow to Operating Cash Flow	0.00	0.88	1.74	0.28	3.33
Dividend Paid and CapEx Coverage Ratio	0.00	4.83	-0.95	1.24	-0.38
Capital Expenditure Coverage Ratio	0.00	8.63	-1.36	1.38	-0.43
Operating Cash Flow Coverage Ratio	0.00	0.53	-0.11	0.30	-0.11
Operating Cash Flow to Sales Ratio	0.00	0.15	-0.05	0.11	-0.04
Free Cash Flow Yield	0.00%	25.23%	-15.84%	5.83%	-17.34%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	10.51	5.27	16.62	13.86	6.73
Price-to-Sales (P/S) Ratio	1.03	0.54	0.54	0.52	0.73
Price-to-Book (P/B) Ratio	0.92	0.50	0.50	0.55	0.67
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	3.96	-6.31	17.16	-5.77
Price-to-Operating Cash Flow Ratio	0.00	3.50	-10.97	4.73	-19.19
Price-to-Earnings Growth (PEG) Ratio	0.27	0.02	-0.73	-0.24	0.03
Price-to-Fair Value	0.92	0.50	0.50	0.55	0.67
Enterprise Value Multiple	9.20	8.12	16.71	9.93	5.09
Enterprise Value	3.26B	2.00B	2.42B	2.23B	2.61B
EV to EBITDA	9.20	8.12	16.71	9.93	5.09
EV to Sales	0.95	0.59	0.77	0.64	0.89
EV to Free Cash Flow	0.00	4.31	-9.07	21.01	-7.04
EV to Operating Cash Flow	0.00	3.81	-15.76	5.79	-23.44
Tangible Book Value Per Share	1.31K	1.25K	1.15K	1.12K	1.07K
Shareholders’ Equity Per Share	1.31K	1.26K	1.15K	1.12K	1.07K
Tax and Other Ratios
Effective Tax Rate	0.09	0.10	-0.24	0.22	0.26
Revenue Per Share	1.17K	1.16K	1.07K	1.18K	984.66
Net Income Per Share	114.41	118.68	34.54	44.67	106.43
Tax Burden	0.91	0.90	1.24	0.78	0.74
Interest Burden	1.38	1.99	0.94	0.97	0.99
Research & Development to Revenue	0.00	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	0.00	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	1.50	-1.89	2.93	-0.35

Ito Yogyo Co., Ltd. (5287) Ratios

Ito Yogyo Co., Ltd. Ratios