Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.12	1.88	2.02	1.83
Quick Ratio	―	1.56	1.35	1.35	1.26
Cash Ratio	―	0.67	0.28	0.27	0.26
Solvency Ratio	―	0.06	0.05	0.10	0.05
Operating Cash Flow Ratio	―	0.05	-0.02	>-0.01	0.09
Short-Term Operating Cash Flow Coverage	―	0.10	-0.05	-0.02	0.22
Net Current Asset Value	¥ ―	¥ 462.25M	¥ -192.62M	¥ 462.40M	¥ -463.94M
Leverage Ratios
Debt-to-Assets Ratio	―	0.35	0.34	0.25	0.31
Debt-to-Equity Ratio	―	0.68	0.68	0.44	0.60
Debt-to-Capital Ratio	―	0.41	0.40	0.31	0.37
Long-Term Debt-to-Capital Ratio	―	0.29	0.30	0.21	0.29
Financial Leverage Ratio	―	1.96	2.01	1.75	1.93
Debt Service Coverage Ratio	―	0.22	0.22	0.47	0.30
Interest Coverage Ratio	―	3.27	4.94	9.40	7.89
Debt to Market Cap	―	1.50	1.12	0.83	1.38
Interest Debt Per Share	―	721.97	663.76	436.70	571.55
Net Debt to EBITDA	―	6.09	10.05	4.05	7.15
Profitability Margins
Gross Profit Margin	―	21.20%	22.02%	22.82%	24.64%
EBIT Margin	―	2.53%	1.69%	4.28%	2.30%
EBITDA Margin	―	5.75%	4.54%	7.33%	6.22%
Operating Profit Margin	―	1.30%	1.50%	3.37%	3.53%
Pretax Profit Margin	―	2.13%	1.39%	3.92%	1.86%
Net Profit Margin	―	2.24%	1.33%	4.08%	0.78%
Continuous Operations Profit Margin	―	2.24%	1.33%	4.08%	0.78%
Net Income Per EBT	―	104.97%	96.27%	103.95%	42.14%
EBT Per EBIT	―	164.09%	92.63%	116.36%	52.56%
Return on Assets (ROA)	―	1.13%	0.78%	2.56%	0.44%
Return on Equity (ROE)	―	2.22%	1.56%	4.48%	0.84%
Return on Capital Employed (ROCE)	―	0.88%	1.17%	2.79%	2.58%
Return on Invested Capital (ROIC)	―	0.74%	0.98%	2.47%	0.97%
Return on Tangible Assets	―	1.13%	0.78%	2.57%	0.44%
Earnings Yield	―	4.97%	2.65%	8.46%	1.94%
Efficiency Ratios
Receivables Turnover	―	2.99	2.14	2.46	2.45
Payables Turnover	―	4.17	3.68	14.44	12.64
Inventory Turnover	―	2.80	3.35	3.00	3.17
Fixed Asset Turnover	―	1.85	1.83	2.15	1.55
Asset Turnover	―	0.51	0.58	0.63	0.56
Working Capital Turnover Ratio	―	2.09	2.65	2.80	3.01
Cash Conversion Cycle	―	164.98	180.38	244.78	235.42
Days of Sales Outstanding	―	122.14	170.53	148.42	149.02
Days of Inventory Outstanding	―	130.36	108.93	121.64	115.27
Days of Payables Outstanding	―	87.52	99.09	25.28	28.87
Operating Cycle	―	252.49	279.47	270.06	264.29
Cash Flow Ratios
Operating Cash Flow Per Share	―	27.23	-10.88	-2.71	37.82
Free Cash Flow Per Share	―	12.06	-171.22	-74.71	31.71
CapEx Per Share	―	15.16	160.34	72.00	6.12
Free Cash Flow to Operating Cash Flow	―	0.44	15.74	27.52	0.84
Dividend Paid and CapEx Coverage Ratio	―	1.18	-0.06	-0.03	2.51
Capital Expenditure Coverage Ratio	―	1.80	-0.07	-0.04	6.18
Operating Cash Flow Coverage Ratio	―	0.04	-0.02	>-0.01	0.07
Operating Cash Flow to Sales Ratio	―	0.03	>-0.01	>-0.01	0.04
Free Cash Flow Yield	―	2.56%	-29.73%	-14.34%	7.71%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	20.13	37.72	11.83	51.44
Price-to-Sales (P/S) Ratio	―	0.45	0.50	0.48	0.40
Price-to-Book (P/B) Ratio	―	0.45	0.59	0.53	0.43
Price-to-Free Cash Flow (P/FCF) Ratio	―	39.05	-3.36	-6.97	12.96
Price-to-Operating Cash Flow Ratio	―	17.30	-52.94	-191.92	10.87
Price-to-Earnings Growth (PEG) Ratio	―	0.38	-0.58	0.03	-0.33
Price-to-Fair Value	―	0.45	0.59	0.53	0.43
Enterprise Value Multiple	―	13.92	21.14	10.63	13.62
Enterprise Value	―	4.16B	5.13B	3.94B	4.06B
EV to EBITDA	―	13.92	21.14	10.63	13.62
EV to Sales	―	0.80	0.96	0.78	0.85
EV to Free Cash Flow	―	69.43	-6.41	-11.26	27.30
EV to Operating Cash Flow	―	30.76	-100.94	-309.96	22.88
Tangible Book Value Per Share	―	1.05K	972.15	979.50	944.23
Shareholders’ Equity Per Share	―	1.05K	975.83	982.42	946.94
Tax and Other Ratios
Effective Tax Rate	―	-0.05	0.04	-0.04	0.58
Revenue Per Share	―	1.05K	1.15K	1.08K	1.02K
Net Income Per Share	―	23.40	15.27	44.05	7.99
Tax Burden	―	1.05	0.96	1.04	0.42
Interest Burden	―	0.84	0.82	0.92	0.81
Research & Development to Revenue	―	0.00	<0.01	0.01	0.02
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	―	1.16	-0.69	-0.06	2.00

JMACS Japan Co., Ltd. (5817) Ratios

JMACS Japan Co., Ltd. Ratios