Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	9.12	5.46	9.64	4.37
Quick Ratio	―	6.39	3.51	6.34	3.07
Cash Ratio	―	4.94	2.27	3.95	2.03
Solvency Ratio	―	0.34	0.26	0.27	0.19
Operating Cash Flow Ratio	―	2.04	0.44	0.28	-0.19
Short-Term Operating Cash Flow Coverage	―	350.01	0.99	0.00	-0.40
Net Current Asset Value	¥ ―	¥ 4.14B	¥ 3.65B	¥ 3.31B	¥ 2.98B
Leverage Ratios
Debt-to-Assets Ratio	―	0.14	0.20	0.21	0.22
Debt-to-Equity Ratio	―	0.20	0.29	0.31	0.34
Debt-to-Capital Ratio	―	0.17	0.22	0.24	0.25
Long-Term Debt-to-Capital Ratio	―	0.16	0.16	0.24	0.17
Financial Leverage Ratio	―	1.39	1.48	1.51	1.56
Debt Service Coverage Ratio	―	70.49	1.25	95.63	0.75
Interest Coverage Ratio	―	99.47	90.27	90.63	53.68
Debt to Market Cap	―	0.24	0.40	0.76	0.76
Interest Debt Per Share	―	166.26	225.70	452.75	456.14
Net Debt to EBITDA	―	-2.48	-1.33	-1.02	-1.78
Profitability Margins
Gross Profit Margin	―	23.52%	21.89%	22.32%	21.94%
EBIT Margin	―	12.48%	9.87%	10.57%	9.47%
EBITDA Margin	―	15.03%	12.22%	13.10%	12.46%
Operating Profit Margin	―	10.38%	9.69%	10.02%	8.20%
Pretax Profit Margin	―	12.37%	9.76%	10.25%	9.32%
Net Profit Margin	―	9.28%	7.34%	7.73%	6.92%
Continuous Operations Profit Margin	―	9.28%	7.34%	7.73%	6.92%
Net Income Per EBT	―	75.02%	75.24%	75.40%	74.31%
EBT Per EBIT	―	119.20%	100.72%	102.32%	113.68%
Return on Assets (ROA)	―	7.39%	6.15%	6.75%	4.63%
Return on Equity (ROE)	―	10.27%	9.09%	10.21%	7.22%
Return on Capital Employed (ROCE)	―	9.07%	9.50%	9.54%	6.69%
Return on Invested Capital (ROIC)	―	6.80%	6.64%	7.19%	4.49%
Return on Tangible Assets	―	7.42%	6.18%	6.78%	4.64%
Earnings Yield	―	12.35%	12.66%	24.80%	16.29%
Efficiency Ratios
Receivables Turnover	―	9.19	6.90	4.49	3.69
Payables Turnover	―	15.27	13.96	17.17	10.07
Inventory Turnover	―	2.50	2.30	2.50	2.24
Fixed Asset Turnover	―	4.83	4.86	4.80	3.54
Asset Turnover	―	0.80	0.84	0.87	0.67
Working Capital Turnover Ratio	―	1.16	1.27	1.35	1.07
Cash Conversion Cycle	―	162.03	185.30	205.82	225.90
Days of Sales Outstanding	―	39.72	52.88	81.31	98.93
Days of Inventory Outstanding	―	146.22	158.57	145.76	163.20
Days of Payables Outstanding	―	23.91	26.15	21.26	36.23
Operating Cycle	―	185.93	211.45	227.07	262.13
Cash Flow Ratios
Operating Cash Flow Per Share	―	210.10	73.92	50.46	-72.74
Free Cash Flow Per Share	―	192.05	44.88	-9.42	-102.02
CapEx Per Share	―	18.05	29.03	59.88	29.28
Free Cash Flow to Operating Cash Flow	―	0.91	0.61	-0.19	1.40
Dividend Paid and CapEx Coverage Ratio	―	5.22	1.69	0.51	-1.23
Capital Expenditure Coverage Ratio	―	11.64	2.55	0.84	-2.48
Operating Cash Flow Coverage Ratio	―	1.27	0.33	0.11	-0.16
Operating Cash Flow to Sales Ratio	―	0.23	0.08	0.03	-0.05
Free Cash Flow Yield	―	27.67%	8.03%	-1.60%	-17.22%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	8.10	7.90	4.03	6.14
Price-to-Sales (P/S) Ratio	―	0.75	0.58	0.31	0.43
Price-to-Book (P/B) Ratio	―	0.83	0.72	0.41	0.44
Price-to-Free Cash Flow (P/FCF) Ratio	―	3.61	12.45	-62.56	-5.81
Price-to-Operating Cash Flow Ratio	―	3.30	7.56	11.68	-8.15
Price-to-Earnings Growth (PEG) Ratio	―	0.38	-2.46	0.08	0.09
Price-to-Fair Value	―	0.83	0.72	0.41	0.44
Enterprise Value Multiple	―	2.52	3.42	1.36	1.64
Enterprise Value	―	2.35B	2.71B	1.13B	949.83M
EV to EBITDA	―	2.52	3.42	1.36	1.64
EV to Sales	―	0.38	0.42	0.18	0.20
EV to Free Cash Flow	―	1.82	8.97	-35.71	-2.78
EV to Operating Cash Flow	―	1.67	5.45	6.67	-3.90
Tangible Book Value Per Share	―	829.34	772.73	1.42K	1.33K
Shareholders’ Equity Per Share	―	834.63	778.72	1.43K	1.34K
Tax and Other Ratios
Effective Tax Rate	―	0.25	0.25	0.25	0.26
Revenue Per Share	―	923.03	963.79	1.89K	1.39K
Net Income Per Share	―	85.69	70.76	146.22	96.50
Tax Burden	―	0.75	0.75	0.75	0.74
Interest Burden	―	0.99	0.99	0.97	0.98
Research & Development to Revenue	―	0.05	0.04	0.04	0.04
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	―	2.45	0.79	0.26	-0.56

Shinhokoku Material Corp. (5542) Ratios

Shinhokoku Material Corp. Ratios