Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	11.51	8.98	5.90	2.70
Quick Ratio	―	11.51	8.98	5.86	2.70
Cash Ratio	―	10.01	7.72	5.27	2.39
Solvency Ratio	―	-0.11	0.46	1.07	0.90
Operating Cash Flow Ratio	―	-0.15	-0.33	0.13	0.96
Short-Term Operating Cash Flow Coverage	―	0.00	-10.54	6.04	87.13
Net Current Asset Value	¥ ―	¥ 1.76B	¥ 1.87B	¥ 1.79B	¥ 1.23B
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	<0.01	<0.01	0.01
Debt-to-Equity Ratio	―	0.00	<0.01	<0.01	0.02
Debt-to-Capital Ratio	―	0.00	<0.01	<0.01	0.02
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	<0.01	0.01
Financial Leverage Ratio	―	1.09	1.12	1.20	1.56
Debt Service Coverage Ratio	―	-980.00	14.44	49.72	83.70
Interest Coverage Ratio	―	-1.70K	2.22K	36.41K	0.00
Debt to Market Cap	―	0.00	<0.01	<0.01	<0.01
Interest Debt Per Share	―	<0.01	2.09	4.35	5.99
Net Debt to EBITDA	―	55.80	-11.00	-3.12	-1.70
Profitability Margins
Gross Profit Margin	―	76.41%	77.20%	80.18%	79.34%
EBIT Margin	―	-3.15%	11.81%	33.25%	44.28%
EBITDA Margin	―	-2.79%	12.28%	33.84%	44.95%
Operating Profit Margin	―	-3.15%	11.82%	34.21%	44.21%
Pretax Profit Margin	―	-3.10%	11.81%	33.25%	44.28%
Net Profit Margin	―	-2.13%	7.58%	21.42%	29.04%
Continuous Operations Profit Margin	―	-2.13%	7.58%	21.42%	29.04%
Net Income Per EBT	―	68.80%	64.17%	64.42%	65.59%
EBT Per EBIT	―	98.53%	99.93%	97.20%	100.15%
Return on Assets (ROA)	―	-1.09%	4.48%	17.20%	31.42%
Return on Equity (ROE)	―	-1.18%	4.99%	20.61%	48.91%
Return on Capital Employed (ROCE)	―	-1.74%	7.79%	32.79%	73.62%
Return on Invested Capital (ROIC)	―	-1.20%	4.98%	21.03%	48.00%
Return on Tangible Assets	―	-1.09%	4.49%	17.29%	31.66%
Earnings Yield	―	-0.75%	2.73%	5.43%	8.22%
Efficiency Ratios
Receivables Turnover	―	5.23	4.79	8.51	10.50
Payables Turnover	―	16.93	9.21	17.39	13.58
Inventory Turnover	―	0.00	0.00	20.25	0.00
Fixed Asset Turnover	―	2.98K	3.24K	2.16K	2.14K
Asset Turnover	―	0.51	0.59	0.80	1.08
Working Capital Turnover Ratio	―	0.59	0.73	1.19	2.04
Cash Conversion Cycle	―	48.26	36.56	39.92	7.90
Days of Sales Outstanding	―	69.82	76.18	42.88	34.78
Days of Inventory Outstanding	―	0.00	0.00	18.02	0.00
Days of Payables Outstanding	―	21.56	39.62	20.99	26.88
Operating Cycle	―	69.82	76.18	60.91	34.78
Cash Flow Ratios
Operating Cash Flow Per Share	―	-7.17	-21.86	13.67	178.48
Free Cash Flow Per Share	―	-7.24	-21.86	12.19	178.16
CapEx Per Share	―	0.07	0.00	1.48	0.32
Free Cash Flow to Operating Cash Flow	―	1.01	1.00	0.89	1.00
Dividend Paid and CapEx Coverage Ratio	―	-105.61	0.00	9.25	552.19
Capital Expenditure Coverage Ratio	―	-105.61	0.00	9.25	552.19
Operating Cash Flow Coverage Ratio	―	0.00	-10.54	3.14	29.82
Operating Cash Flow to Sales Ratio	―	-0.02	-0.06	0.03	0.31
Free Cash Flow Yield	―	-0.83%	-2.10%	0.60%	8.74%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-133.58	36.60	18.43	12.17
Price-to-Sales (P/S) Ratio	―	2.85	2.77	3.95	3.53
Price-to-Book (P/B) Ratio	―	1.58	1.83	3.80	5.95
Price-to-Free Cash Flow (P/FCF) Ratio	―	-120.10	-47.63	165.90	11.44
Price-to-Operating Cash Flow Ratio	―	-121.24	-47.63	147.96	11.42
Price-to-Earnings Growth (PEG) Ratio	―	1.09	-0.49	-0.53	-1.34
Price-to-Fair Value	―	1.58	1.83	3.80	5.95
Enterprise Value Multiple	―	-46.52	11.57	8.54	6.16
Enterprise Value	―	1.40B	1.90B	5.23B	6.24B
EV to EBITDA	―	-46.52	11.57	8.54	6.16
EV to Sales	―	1.30	1.42	2.89	2.77
EV to Free Cash Flow	―	-54.60	-24.41	121.50	8.97
EV to Operating Cash Flow	―	-55.12	-24.41	108.36	8.95
Tangible Book Value Per Share	―	550.02	567.60	529.22	338.63
Shareholders’ Equity Per Share	―	551.13	569.45	532.44	342.63
Tax and Other Ratios
Effective Tax Rate	―	0.31	0.36	0.36	0.34
Revenue Per Share	―	304.86	375.36	512.40	577.09
Net Income Per Share	―	-6.51	28.44	109.75	167.59
Tax Burden	―	0.69	0.64	0.64	0.66
Interest Burden	―	0.99	1.00	1.00	1.00
Research & Development to Revenue	―	0.00	0.00	0.04	0.04
SG&A to Revenue	―	0.00	0.06	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.10	-0.77	0.12	1.06

MRSO, Inc. (5619) Ratios

MRSO, Inc. Ratios