Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	1.86	1.71	1.93	1.21
Quick Ratio	―	1.86	1.71	1.93	1.17
Cash Ratio	―	1.54	1.60	1.82	1.11
Solvency Ratio	―	0.31	0.56	0.24	-0.07
Operating Cash Flow Ratio	―	0.30	0.53	0.41	0.29
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	29.85	14.88
Net Current Asset Value	¥ ―	¥ 945.03M	¥ 667.19M	¥ 643.36M	¥ 82.42M
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.00	0.02	0.05
Debt-to-Equity Ratio	―	0.00	0.00	0.03	0.23
Debt-to-Capital Ratio	―	0.00	0.00	0.03	0.19
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.02	0.14
Financial Leverage Ratio	―	1.69	1.76	1.83	4.41
Debt Service Coverage Ratio	―	0.00	2.56K	17.59	-3.45
Interest Coverage Ratio	―	0.00	793.68	632.07	-184.47
Debt to Market Cap	―	0.00	0.00	<0.01	<0.01
Interest Debt Per Share	―	0.00	0.02	2.66	4.12
Net Debt to EBITDA	―	-3.91	-5.27	-7.59	14.85
Profitability Margins
Gross Profit Margin	―	72.45%	70.32%	62.45%	62.05%
EBIT Margin	―	12.33%	10.77%	9.54%	-9.81%
EBITDA Margin	―	19.07%	17.82%	13.62%	-4.85%
Operating Profit Margin	―	12.33%	10.65%	10.26%	-10.47%
Pretax Profit Margin	―	12.30%	10.75%	9.53%	-9.87%
Net Profit Margin	―	8.53%	27.25%	10.20%	-9.93%
Continuous Operations Profit Margin	―	8.53%	27.25%	10.20%	-9.93%
Net Income Per EBT	―	69.32%	253.41%	107.06%	100.68%
EBT Per EBIT	―	99.80%	101.00%	92.87%	94.20%
Return on Assets (ROA)	―	6.97%	19.03%	7.76%	-10.49%
Return on Equity (ROE)	―	11.79%	33.42%	14.24%	-46.23%
Return on Capital Employed (ROCE)	―	16.66%	12.61%	13.98%	-41.14%
Return on Invested Capital (ROIC)	―	11.55%	12.61%	13.83%	-39.04%
Return on Tangible Assets	―	7.18%	19.69%	8.10%	-11.25%
Earnings Yield	―	1.84%	2.23%	1.63%	-0.84%
Efficiency Ratios
Receivables Turnover	―	8.34	39.07	37.08	26.81
Payables Turnover	―	2.68	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	13.79
Fixed Asset Turnover	―	6.72	6.62	9.52	33.78
Asset Turnover	―	0.82	0.70	0.76	1.06
Working Capital Turnover Ratio	―	2.79	2.47	3.17	4.62
Cash Conversion Cycle	―	-92.65	9.34	9.84	40.09
Days of Sales Outstanding	―	43.76	9.34	9.84	13.61
Days of Inventory Outstanding	―	0.00	0.00	0.00	26.48
Days of Payables Outstanding	―	136.41	0.00	0.00	0.00
Operating Cycle	―	43.76	9.34	9.84	40.09
Cash Flow Ratios
Operating Cash Flow Per Share	―	31.59	49.30	27.77	16.87
Free Cash Flow Per Share	―	12.51	28.41	12.35	11.96
CapEx Per Share	―	19.08	20.89	15.42	4.91
Free Cash Flow to Operating Cash Flow	―	0.40	0.58	0.44	0.71
Dividend Paid and CapEx Coverage Ratio	―	1.56	2.28	1.71	3.44
Capital Expenditure Coverage Ratio	―	1.66	2.36	1.80	3.44
Operating Cash Flow Coverage Ratio	―	0.00	0.00	10.51	4.14
Operating Cash Flow to Sales Ratio	―	0.15	0.31	0.24	0.20
Free Cash Flow Yield	―	1.26%	1.46%	1.69%	1.22%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	54.21	44.85	61.27	-118.53
Price-to-Sales (P/S) Ratio	―	4.62	12.22	6.25	11.77
Price-to-Book (P/B) Ratio	―	6.39	14.99	8.72	54.80
Price-to-Free Cash Flow (P/FCF) Ratio	―	79.19	68.29	59.09	81.64
Price-to-Operating Cash Flow Ratio	―	31.37	39.35	26.28	57.88
Price-to-Earnings Growth (PEG) Ratio	―	-0.94	0.17	-0.25	1.56
Price-to-Fair Value	―	6.39	14.99	8.72	54.80
Enterprise Value Multiple	―	20.33	63.32	38.29	-228.16
Enterprise Value	―	9.19B	19.26B	6.43B	8.68B
EV to EBITDA	―	20.33	63.32	38.29	-228.16
EV to Sales	―	3.88	11.28	5.21	11.06
EV to Free Cash Flow	―	66.40	63.04	49.31	76.65
EV to Operating Cash Flow	―	26.30	36.33	21.93	54.34
Tangible Book Value Per Share	―	147.55	121.85	77.33	12.49
Shareholders’ Equity Per Share	―	155.05	129.43	83.67	17.82
Tax and Other Ratios
Effective Tax Rate	―	0.31	-1.53	-0.07	>-0.01
Revenue Per Share	―	214.30	158.74	116.82	82.93
Net Income Per Share	―	18.28	43.26	11.91	-8.24
Tax Burden	―	0.69	2.53	1.07	1.01
Interest Burden	―	1.00	1.00	1.00	1.01
Research & Development to Revenue	―	0.00	0.06	0.00	0.00
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	―	1.73	2.89	2.50	-2.05

Fast Accounting Co.,Ltd. (5588) Ratios

Fast Accounting Co.,Ltd. Ratios