Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	2.42	1.19	2.55	1.69
Quick Ratio	―	2.42	1.19	2.55	1.64
Cash Ratio	―	1.60	0.84	1.34	1.06
Solvency Ratio	―	0.36	0.21	0.59	0.40
Operating Cash Flow Ratio	―	0.41	0.33	0.06	0.11
Short-Term Operating Cash Flow Coverage	―	1.91	0.56	0.00	0.00
Net Current Asset Value	¥ ―	¥ 321.21M	¥ 123.81M	¥ 323.58M	¥ 145.89M
Leverage Ratios
Debt-to-Assets Ratio	―	0.24	0.33	0.00	0.00
Debt-to-Equity Ratio	―	0.46	0.74	0.00	0.00
Debt-to-Capital Ratio	―	0.32	0.43	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.26	0.01	0.00	0.00
Financial Leverage Ratio	―	1.90	2.23	1.50	2.03
Debt Service Coverage Ratio	―	2.70	0.35	195.03	0.00
Interest Coverage Ratio	―	41.97	99.14	253.58	0.00
Debt to Market Cap	―	0.04	0.07	0.00	0.00
Interest Debt Per Share	―	56.29	67.74	0.11	0.00
Net Debt to EBITDA	―	-0.91	-0.79	-1.56	-1.91
Profitability Margins
Gross Profit Margin	―	69.59%	69.92%	70.12%	67.43%
EBIT Margin	―	16.40%	14.02%	18.50%	15.08%
EBITDA Margin	―	20.12%	16.03%	19.35%	15.97%
Operating Profit Margin	―	16.40%	15.25%	18.50%	15.08%
Pretax Profit Margin	―	15.66%	13.87%	17.46%	15.12%
Net Profit Margin	―	10.42%	9.34%	12.34%	10.81%
Continuous Operations Profit Margin	―	10.42%	9.34%	12.34%	10.81%
Net Income Per EBT	―	66.57%	67.37%	70.67%	71.49%
EBT Per EBIT	―	95.50%	90.94%	94.43%	100.29%
Return on Assets (ROA)	―	12.62%	9.41%	18.36%	19.04%
Return on Equity (ROE)	―	23.98%	20.99%	27.60%	38.72%
Return on Capital Employed (ROCE)	―	28.02%	33.82%	41.36%	54.00%
Return on Invested Capital (ROIC)	―	17.15%	13.27%	29.23%	38.60%
Return on Tangible Assets	―	16.58%	13.76%	20.44%	20.34%
Earnings Yield	―	2.15%	2.10%	0.74%	0.57%
Efficiency Ratios
Receivables Turnover	―	5.45	5.99	4.19	6.31
Payables Turnover	―	21.75	27.86	22.30	27.18
Inventory Turnover	―	0.00	0.00	0.00	21.04
Fixed Asset Turnover	―	235.01	227.09	2.15K	744.75
Asset Turnover	―	1.21	1.01	1.49	1.76
Working Capital Turnover Ratio	―	4.75	5.46	3.96	6.77
Cash Conversion Cycle	―	50.21	47.81	70.65	61.73
Days of Sales Outstanding	―	66.99	60.91	87.02	57.81
Days of Inventory Outstanding	―	0.00	0.00	0.00	17.35
Days of Payables Outstanding	―	16.78	13.10	16.37	13.43
Operating Cycle	―	66.99	60.91	87.02	75.16
Cash Flow Ratios
Operating Cash Flow Per Share	―	26.79	36.84	2.12	4.04
Free Cash Flow Per Share	―	26.30	33.69	-5.40	2.97
CapEx Per Share	―	0.49	3.15	7.52	1.07
Free Cash Flow to Operating Cash Flow	―	0.98	0.91	-2.55	0.74
Dividend Paid and CapEx Coverage Ratio	―	54.28	11.69	0.28	3.78
Capital Expenditure Coverage Ratio	―	54.28	11.69	0.28	3.78
Operating Cash Flow Coverage Ratio	―	0.49	0.55	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.10	0.18	0.01	0.03
Free Cash Flow Yield	―	1.98%	3.70%	-0.21%	0.13%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	46.46	47.61	134.63	175.67
Price-to-Sales (P/S) Ratio	―	4.84	4.45	16.62	18.99
Price-to-Book (P/B) Ratio	―	11.14	9.99	37.16	68.02
Price-to-Free Cash Flow (P/FCF) Ratio	―	50.42	27.04	-472.99	780.18
Price-to-Operating Cash Flow Ratio	―	49.49	24.73	1.21K	573.94
Price-to-Earnings Growth (PEG) Ratio	―	0.94	53.10	3.08	4.92
Price-to-Fair Value	―	11.14	9.99	37.16	68.02
Enterprise Value Multiple	―	23.16	26.96	84.32	116.96
Enterprise Value	―	7.79B	5.37B	15.17B	13.68B
EV to EBITDA	―	23.16	26.96	84.32	116.96
EV to Sales	―	4.66	4.32	16.31	18.68
EV to Free Cash Flow	―	48.52	26.27	-464.43	767.66
EV to Operating Cash Flow	―	47.63	24.02	1.18K	564.73
Tangible Book Value Per Share	―	65.06	26.74	58.19	29.63
Shareholders’ Equity Per Share	―	119.03	91.15	68.71	34.06
Tax and Other Ratios
Effective Tax Rate	―	0.33	0.33	0.29	0.29
Revenue Per Share	―	273.85	204.78	153.65	122.02
Net Income Per Share	―	28.54	19.14	18.96	13.19
Tax Burden	―	0.67	0.67	0.71	0.71
Interest Burden	―	0.95	0.99	0.94	1.00
Research & Development to Revenue	―	0.00	0.00	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	―	0.94	1.93	0.08	0.31

AVILEN Inc. (5591) Ratios

AVILEN Inc. Ratios