Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.88	2.02	1.83	1.84
Quick Ratio	―	1.35	1.35	1.26	1.32
Cash Ratio	―	0.28	0.27	0.26	0.28
Solvency Ratio	―	0.05	0.10	0.05	0.03
Operating Cash Flow Ratio	―	-0.02	>-0.01	0.09	0.18
Short-Term Operating Cash Flow Coverage	―	-0.05	-0.02	0.22	0.37
Net Current Asset Value	¥ ―	¥ -192.62M	¥ 462.40M	¥ -463.94M	¥ -762.87M
Leverage Ratios
Debt-to-Assets Ratio	―	0.34	0.25	0.31	0.33
Debt-to-Equity Ratio	―	0.68	0.44	0.60	0.63
Debt-to-Capital Ratio	―	0.40	0.31	0.37	0.39
Long-Term Debt-to-Capital Ratio	―	0.30	0.21	0.29	0.31
Financial Leverage Ratio	―	2.01	1.75	1.93	1.91
Debt Service Coverage Ratio	―	0.22	0.47	0.30	0.16
Interest Coverage Ratio	―	4.94	9.40	7.89	0.82
Debt to Market Cap	―	1.16	0.83	1.38	1.28
Interest Debt Per Share	―	663.76	436.70	571.55	603.47
Net Debt to EBITDA	―	10.05	4.05	7.15	13.37
Profitability Margins
Gross Profit Margin	―	22.02%	22.82%	24.64%	23.97%
EBIT Margin	―	1.69%	4.28%	2.30%	-0.35%
EBITDA Margin	―	4.54%	7.33%	6.22%	3.96%
Operating Profit Margin	―	1.50%	3.37%	3.53%	0.42%
Pretax Profit Margin	―	1.39%	3.92%	1.86%	-0.86%
Net Profit Margin	―	1.33%	4.08%	0.78%	-1.54%
Continuous Operations Profit Margin	―	1.33%	4.08%	0.78%	-1.54%
Net Income Per EBT	―	96.27%	103.95%	42.14%	177.84%
EBT Per EBIT	―	92.63%	116.36%	52.56%	-205.28%
Return on Assets (ROA)	―	0.78%	2.56%	0.44%	-0.79%
Return on Equity (ROE)	―	1.56%	4.48%	0.84%	-1.51%
Return on Capital Employed (ROCE)	―	1.17%	2.79%	2.58%	0.27%
Return on Invested Capital (ROIC)	―	0.98%	2.57%	0.97%	0.43%
Return on Tangible Assets	―	0.78%	2.57%	0.44%	-0.79%
Earnings Yield	―	2.74%	8.46%	1.94%	-3.05%
Efficiency Ratios
Receivables Turnover	―	2.14	2.46	2.45	2.40
Payables Turnover	―	3.68	14.44	12.64	13.89
Inventory Turnover	―	3.35	3.00	3.17	3.60
Fixed Asset Turnover	―	1.83	2.15	1.55	1.29
Asset Turnover	―	0.58	0.63	0.56	0.52
Working Capital Turnover Ratio	―	2.65	2.80	3.05	2.94
Cash Conversion Cycle	―	180.38	244.78	235.42	227.45
Days of Sales Outstanding	―	170.53	148.42	149.02	152.34
Days of Inventory Outstanding	―	108.93	121.64	115.27	101.40
Days of Payables Outstanding	―	99.09	25.28	28.87	26.28
Operating Cycle	―	279.47	270.06	264.29	253.74
Cash Flow Ratios
Operating Cash Flow Per Share	―	-10.88	-2.71	37.82	67.88
Free Cash Flow Per Share	―	-171.22	-74.71	31.71	58.14
CapEx Per Share	―	160.34	72.00	6.12	9.74
Free Cash Flow to Operating Cash Flow	―	15.74	27.52	0.84	0.86
Dividend Paid and CapEx Coverage Ratio	―	-0.06	-0.03	2.51	3.44
Capital Expenditure Coverage Ratio	―	-0.07	-0.04	6.18	6.97
Operating Cash Flow Coverage Ratio	―	-0.02	>-0.01	0.07	0.11
Operating Cash Flow to Sales Ratio	―	>-0.01	>-0.01	0.04	0.07
Free Cash Flow Yield	―	-30.69%	-14.34%	7.71%	12.40%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	36.54	11.83	51.44	-32.79
Price-to-Sales (P/S) Ratio	―	0.49	0.48	0.40	0.50
Price-to-Book (P/B) Ratio	―	0.57	0.53	0.43	0.50
Price-to-Free Cash Flow (P/FCF) Ratio	―	-3.26	-6.97	12.96	8.07
Price-to-Operating Cash Flow Ratio	―	-51.29	-191.92	10.87	6.91
Price-to-Earnings Growth (PEG) Ratio	―	-0.56	0.03	-0.33	0.16
Price-to-Fair Value	―	0.57	0.53	0.43	0.50
Enterprise Value Multiple	―	20.80	10.63	13.62	26.08
Enterprise Value	―	5.04B	3.94B	4.06B	4.51B
EV to EBITDA	―	20.80	10.63	13.62	26.08
EV to Sales	―	0.94	0.78	0.85	1.03
EV to Free Cash Flow	―	-6.31	-11.26	27.30	16.56
EV to Operating Cash Flow	―	-99.29	-309.96	22.88	14.18
Tangible Book Value Per Share	―	972.15	979.50	944.23	941.59
Shareholders’ Equity Per Share	―	975.83	982.42	946.94	945.15
Tax and Other Ratios
Effective Tax Rate	―	0.04	-0.04	0.58	-0.78
Revenue Per Share	―	1.15K	1.08K	1.02K	931.28
Net Income Per Share	―	15.27	44.05	7.99	-14.30
Tax Burden	―	0.96	1.04	0.42	1.78
Interest Burden	―	0.82	0.92	0.81	2.46
Research & Development to Revenue	―	<0.01	0.01	0.02	0.01
SG&A to Revenue	―	0.00	0.00	0.00	0.02
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-0.69	-0.06	2.00	71.48

JMACS Japan Co., Ltd. (5817) Ratios

JMACS Japan Co., Ltd. Ratios