Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	4.75	3.34	3.30	3.19
Quick Ratio	―	3.93	2.81	2.83	2.79
Cash Ratio	―	1.66	1.12	1.02	0.88
Solvency Ratio	―	0.08	0.08	0.15	0.19
Operating Cash Flow Ratio	―	0.05	0.16	0.21	0.26
Short-Term Operating Cash Flow Coverage	―	0.00	36.43	18.24	107.19
Net Current Asset Value	¥ ―	¥ 3.34B	¥ 3.41B	¥ 3.64B	¥ 3.47B
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	―	0.00	<0.01	<0.01	<0.01
Debt-to-Capital Ratio	―	0.00	<0.01	<0.01	<0.01
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.22	1.30	1.29	1.29
Debt Service Coverage Ratio	―	0.00	9.65	11.13	76.72
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	0.00	<0.01	<0.01	<0.01
Interest Debt Per Share	―	0.00	0.80	2.07	0.44
Net Debt to EBITDA	―	-10.31	-20.37	-5.74	-4.21
Profitability Margins
Gross Profit Margin	―	15.61%	16.31%	19.16%	20.33%
EBIT Margin	―	0.59%	-0.34%	3.76%	2.95%
EBITDA Margin	―	2.20%	1.08%	3.45%	4.12%
Operating Profit Margin	―	-2.59%	-0.34%	2.24%	2.95%
Pretax Profit Margin	―	0.59%	1.05%	3.76%	4.19%
Net Profit Margin	―	0.34%	0.83%	2.79%	3.70%
Continuous Operations Profit Margin	―	0.34%	0.83%	2.79%	3.70%
Net Income Per EBT	―	56.48%	78.66%	74.05%	88.36%
EBT Per EBIT	―	-22.93%	-307.32%	167.99%	142.20%
Return on Assets (ROA)	―	0.25%	0.64%	2.35%	3.20%
Return on Equity (ROE)	―	0.30%	0.83%	3.04%	4.13%
Return on Capital Employed (ROCE)	―	-2.12%	-0.31%	2.26%	3.06%
Return on Invested Capital (ROIC)	―	-1.20%	-0.24%	1.67%	2.70%
Return on Tangible Assets	―	0.25%	0.64%	2.35%	3.20%
Earnings Yield	―	1.01%	2.46%	7.23%	12.58%
Efficiency Ratios
Receivables Turnover	―	3.25	3.02	2.86	2.68
Payables Turnover	―	8.97	8.58	5.98	5.73
Inventory Turnover	―	7.55	7.98	8.70	10.29
Fixed Asset Turnover	―	3.87	4.19	4.22	4.12
Asset Turnover	―	0.74	0.77	0.84	0.86
Working Capital Turnover Ratio	―	1.93	2.17	2.29	2.43
Cash Conversion Cycle	―	120.01	124.16	108.58	108.11
Days of Sales Outstanding	―	112.36	120.98	127.67	136.39
Days of Inventory Outstanding	―	48.36	45.72	41.93	35.47
Days of Payables Outstanding	―	40.71	42.55	61.02	63.75
Operating Cycle	―	160.72	166.70	169.61	171.86
Cash Flow Ratios
Operating Cash Flow Per Share	―	5.25	29.11	37.71	46.83
Free Cash Flow Per Share	―	-2.01	21.09	30.15	33.90
CapEx Per Share	―	7.26	8.02	7.56	12.93
Free Cash Flow to Operating Cash Flow	―	-0.38	0.72	0.80	0.72
Dividend Paid and CapEx Coverage Ratio	―	0.34	1.82	2.15	2.61
Capital Expenditure Coverage Ratio	―	0.72	3.63	4.99	3.62
Operating Cash Flow Coverage Ratio	―	0.00	36.43	18.24	107.19
Operating Cash Flow to Sales Ratio	―	<0.01	0.03	0.04	0.05
Free Cash Flow Yield	―	-0.76%	6.94%	8.40%	12.46%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	99.12	40.60	13.83	7.95
Price-to-Sales (P/S) Ratio	―	0.33	0.34	0.39	0.29
Price-to-Book (P/B) Ratio	―	0.30	0.34	0.42	0.33
Price-to-Free Cash Flow (P/FCF) Ratio	―	-131.45	14.41	11.91	8.02
Price-to-Operating Cash Flow Ratio	―	50.31	10.44	9.52	5.81
Price-to-Earnings Growth (PEG) Ratio	―	-1.54	-0.57	-0.57	-0.05
Price-to-Fair Value	―	0.30	0.34	0.42	0.33
Enterprise Value Multiple	―	4.80	10.83	5.43	2.94
Enterprise Value	―	874.47M	1.10B	1.81B	1.16B
EV to EBITDA	―	4.80	10.83	5.43	2.94
EV to Sales	―	0.11	0.12	0.19	0.12
EV to Free Cash Flow	―	-41.72	5.00	5.79	3.30
EV to Operating Cash Flow	―	15.97	3.63	4.63	2.39
Tangible Book Value Per Share	―	864.97	898.19	853.07	827.00
Shareholders’ Equity Per Share	―	880.31	903.98	854.92	827.87
Tax and Other Ratios
Effective Tax Rate	―	0.44	0.21	0.26	0.12
Revenue Per Share	―	794.86	905.50	931.45	923.60
Net Income Per Share	―	2.66	7.49	25.96	34.21
Tax Burden	―	0.56	0.79	0.74	0.88
Interest Burden	―	1.00	-3.07	1.00	1.42
Research & Development to Revenue	―	0.01	0.01	0.01	0.01
SG&A to Revenue	―	0.02	0.02	0.01	0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.97	3.06	1.08	1.21

Almetax Manufacturing Co., Ltd. (5928) Ratios

Almetax Manufacturing Co., Ltd. Ratios