Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	7.50	7.50	9.12	5.46	9.64
Quick Ratio	4.91	4.91	6.39	3.51	6.34
Cash Ratio	4.08	4.08	4.94	2.27	3.95
Solvency Ratio	0.32	0.32	0.33	0.25	0.26
Operating Cash Flow Ratio	0.00	0.60	2.04	0.44	0.28
Short-Term Operating Cash Flow Coverage	0.00	1.20	0.00	0.99	38.58
Net Current Asset Value	¥ 4.17B	¥ 4.17B	¥ 4.12B	¥ 3.65B	¥ 3.31B
Leverage Ratios
Debt-to-Assets Ratio	0.14	0.14	0.14	0.20	0.21
Debt-to-Equity Ratio	0.19	0.19	0.20	0.29	0.31
Debt-to-Capital Ratio	0.16	0.16	0.17	0.22	0.24
Long-Term Debt-to-Capital Ratio	0.11	0.11	0.16	0.16	0.24
Financial Leverage Ratio	1.33	1.33	1.39	1.48	1.51
Debt Service Coverage Ratio	1.36	1.36	94.33	1.25	26.88
Interest Coverage Ratio	94.62	94.62	99.47	90.27	31.82
Debt to Market Cap	0.20	0.23	0.24	0.80	0.76
Interest Debt Per Share	167.32	166.65	166.26	451.46	456.62
Net Debt to EBITDA	-3.27	-3.27	-2.88	-1.33	-1.04
Profitability Margins
Gross Profit Margin	24.81%	24.81%	23.86%	21.89%	22.32%
EBIT Margin	8.42%	8.42%	10.38%	9.87%	10.57%
EBITDA Margin	12.18%	12.18%	12.93%	12.22%	12.85%
Operating Profit Margin	8.42%	8.42%	10.38%	9.69%	10.02%
Pretax Profit Margin	9.41%	9.41%	12.37%	9.76%	10.25%
Net Profit Margin	7.24%	7.24%	9.28%	7.34%	7.73%
Continuous Operations Profit Margin	7.24%	7.24%	9.28%	7.34%	7.73%
Net Income Per EBT	76.92%	76.92%	75.02%	75.24%	75.40%
EBT Per EBIT	111.84%	111.84%	119.20%	100.72%	102.32%
Return on Assets (ROA)	5.19%	5.19%	7.37%	6.15%	6.75%
Return on Equity (ROE)	7.00%	6.91%	10.27%	9.09%	10.21%
Return on Capital Employed (ROCE)	6.74%	6.74%	9.05%	9.50%	9.54%
Return on Invested Capital (ROIC)	4.90%	4.90%	6.78%	6.64%	7.18%
Return on Tangible Assets	5.21%	5.21%	7.41%	6.18%	6.78%
Earnings Yield	7.39%	8.31%	12.35%	25.32%	24.80%
Efficiency Ratios
Receivables Turnover	8.57	8.57	6.33	6.90	4.49
Payables Turnover	20.98	20.98	15.27	13.96	17.17
Inventory Turnover	1.98	1.98	2.50	2.30	2.50
Fixed Asset Turnover	3.87	3.87	4.83	4.86	4.80
Asset Turnover	0.72	0.72	0.79	0.84	0.87
Working Capital Turnover Ratio	1.06	1.02	1.16	1.27	1.35
Cash Conversion Cycle	209.19	209.19	179.94	185.30	205.82
Days of Sales Outstanding	42.57	42.57	57.63	52.88	81.31
Days of Inventory Outstanding	184.01	184.01	146.22	158.57	145.76
Days of Payables Outstanding	17.40	17.40	23.91	26.15	21.26
Operating Cycle	226.59	226.59	203.84	211.45	227.07
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	72.59	210.10	147.85	50.46
Free Cash Flow Per Share	0.00	20.58	193.08	89.78	-9.42
CapEx Per Share	0.00	52.01	17.02	58.07	59.88
Free Cash Flow to Operating Cash Flow	0.00	0.28	0.92	0.61	-0.19
Dividend Paid and CapEx Coverage Ratio	0.00	0.94	5.36	1.69	0.51
Capital Expenditure Coverage Ratio	0.00	1.40	12.34	2.55	0.84
Operating Cash Flow Coverage Ratio	0.00	0.44	1.27	0.33	0.11
Operating Cash Flow to Sales Ratio	0.00	0.09	0.23	0.08	0.03
Free Cash Flow Yield	0.00%	2.84%	27.82%	16.06%	-1.60%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	13.52	12.03	8.10	3.95	4.03
Price-to-Sales (P/S) Ratio	0.98	0.87	0.75	0.29	0.31
Price-to-Book (P/B) Ratio	0.93	0.83	0.83	0.36	0.41
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	35.18	3.59	6.23	-62.56
Price-to-Operating Cash Flow Ratio	0.00	9.97	3.30	3.78	11.68
Price-to-Earnings Growth (PEG) Ratio	-0.40	-0.40	0.38	-1.23	0.08
Price-to-Fair Value	0.93	0.83	0.83	0.36	0.41
Enterprise Value Multiple	4.75	3.88	2.93	1.05	1.38
Enterprise Value	3.21B	2.62B	2.35B	829.18M	1.13B
EV to EBITDA	4.75	3.88	2.93	1.05	1.38
EV to Sales	0.58	0.47	0.38	0.13	0.18
EV to Free Cash Flow	0.00	19.08	1.81	2.75	-35.71
EV to Operating Cash Flow	0.00	5.41	1.67	1.67	6.67
Tangible Book Value Per Share	869.70	866.23	829.34	1.55K	1.42K
Shareholders’ Equity Per Share	874.47	870.99	834.63	1.56K	1.43K
Tax and Other Ratios
Effective Tax Rate	0.23	0.23	0.25	0.25	0.25
Revenue Per Share	834.27	830.95	923.03	1.93K	1.89K
Net Income Per Share	60.41	60.17	85.69	141.54	146.22
Tax Burden	0.77	0.77	0.75	0.75	0.75
Interest Burden	1.12	1.12	1.19	0.99	0.97
Research & Development to Revenue	0.00	0.00	0.05	0.04	0.04
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	1.21	2.45	0.79	0.35

Shinhokoku Material Corp. (5542) Ratios

Shinhokoku Material Corp. Ratios