Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	1.61	2.78	4.25	4.01
Quick Ratio	―	1.61	2.78	6.64	5.88
Cash Ratio	―	0.98	1.64	4.25	4.01
Solvency Ratio	―	0.12	0.10	0.15	0.09
Operating Cash Flow Ratio	―	0.08	0.06	0.73	0.57
Short-Term Operating Cash Flow Coverage	―	0.41	0.13	0.74	0.57
Net Current Asset Value	¥ ―	¥ 1.43B	¥ 638.27M	¥ -385.02M	¥ -274.69M
Leverage Ratios
Debt-to-Assets Ratio	―	0.11	0.15	0.14	0.15
Debt-to-Equity Ratio	―	0.25	0.46	0.45	0.53
Debt-to-Capital Ratio	―	0.20	0.31	0.31	0.34
Long-Term Debt-to-Capital Ratio	―	<0.01	<0.01	<0.01	0.02
Financial Leverage Ratio	―	2.33	3.09	3.21	3.46
Debt Service Coverage Ratio	―	0.66	0.49	0.77	0.45
Interest Coverage Ratio	―	269.65	255.12	386.67	178.52
Debt to Market Cap	―	0.21	0.28	0.22	0.15
Interest Debt Per Share	―	181.50	251.68	202.39	129.53
Net Debt to EBITDA	―	-4.36	-3.69	-2.74	-4.84
Profitability Margins
Gross Profit Margin	―	99.99%	66.38%	67.87%	64.85%
EBIT Margin	―	12.78%	10.18%	15.62%	7.34%
EBITDA Margin	―	13.93%	11.56%	17.00%	9.39%
Operating Profit Margin	―	12.73%	10.16%	15.52%	7.23%
Pretax Profit Margin	―	12.73%	10.14%	15.58%	7.30%
Net Profit Margin	―	8.69%	6.83%	9.79%	4.84%
Continuous Operations Profit Margin	―	8.69%	6.83%	9.79%	4.84%
Net Income Per EBT	―	68.25%	67.39%	62.84%	66.38%
EBT Per EBIT	―	100.00%	99.85%	100.38%	100.98%
Return on Assets (ROA)	―	6.09%	5.78%	8.77%	4.66%
Return on Equity (ROE)	―	14.16%	17.86%	28.20%	16.14%
Return on Capital Employed (ROCE)	―	19.72%	12.45%	16.00%	8.15%
Return on Invested Capital (ROIC)	―	10.90%	6.96%	13.44%	6.79%
Return on Tangible Assets	―	6.20%	5.88%	8.97%	4.81%
Earnings Yield	―	12.08%	11.31%	14.68%	4.56%
Efficiency Ratios
Receivables Turnover	―	2.11	2.45	0.00	0.00
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	-0.92	-1.23
Fixed Asset Turnover	―	106.59	82.77	77.22	121.85
Asset Turnover	―	0.70	0.85	0.90	0.96
Working Capital Turnover Ratio	―	1.89	1.84	2.33	0.00
Cash Conversion Cycle	―	173.31	148.77	-395.83	-296.18
Days of Sales Outstanding	―	173.31	148.77	0.00	0.00
Days of Inventory Outstanding	―	0.00	0.00	-395.83	-296.18
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	173.31	148.77	-395.83	-296.18
Cash Flow Ratios
Operating Cash Flow Per Share	―	70.71	32.05	139.05	71.79
Free Cash Flow Per Share	―	52.21	16.12	128.07	54.09
CapEx Per Share	―	18.51	15.93	10.99	17.70
Free Cash Flow to Operating Cash Flow	―	0.74	0.50	0.92	0.75
Dividend Paid and CapEx Coverage Ratio	―	2.40	2.01	12.66	4.06
Capital Expenditure Coverage Ratio	―	3.82	2.01	12.66	4.06
Operating Cash Flow Coverage Ratio	―	0.39	0.13	0.69	0.56
Operating Cash Flow to Sales Ratio	―	0.06	0.02	0.11	0.09
Free Cash Flow Yield	―	6.26%	1.85%	14.72%	6.22%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	8.28	8.84	6.81	21.92
Price-to-Sales (P/S) Ratio	―	0.72	0.60	0.67	1.06
Price-to-Book (P/B) Ratio	―	1.17	1.58	1.92	3.54
Price-to-Free Cash Flow (P/FCF) Ratio	―	15.97	53.96	6.79	16.08
Price-to-Operating Cash Flow Ratio	―	11.79	27.14	6.26	12.12
Price-to-Earnings Growth (PEG) Ratio	―	3.54	-0.39	0.03	0.00
Price-to-Fair Value	―	1.17	1.58	1.92	3.54
Enterprise Value Multiple	―	0.81	1.54	1.18	6.46
Enterprise Value	―	361.85M	512.57M	523.15M	1.32B
EV to EBITDA	―	0.81	1.54	1.18	6.46
EV to Sales	―	0.11	0.18	0.20	0.61
EV to Free Cash Flow	―	2.49	15.90	2.04	9.19
EV to Operating Cash Flow	―	1.84	8.00	1.88	6.93
Tangible Book Value Per Share	―	681.90	520.30	421.57	218.74
Shareholders’ Equity Per Share	―	711.24	551.23	452.81	246.00
Tax and Other Ratios
Effective Tax Rate	―	0.32	0.33	0.37	0.34
Revenue Per Share	―	1.16K	1.44K	1.30K	819.54
Net Income Per Share	―	100.74	98.44	127.69	39.69
Tax Burden	―	0.68	0.67	0.63	0.66
Interest Burden	―	1.00	1.00	1.00	0.99
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	―	0.48	0.33	0.68	1.20

Nippon Insure Co. Ltd. (5843) Ratios

Nippon Insure Co. Ltd. Ratios