Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.79	2.04	2.08	1.97
Quick Ratio	―	1.35	1.60	1.55	1.60
Cash Ratio	―	0.34	0.67	0.31	0.64
Solvency Ratio	―	0.23	0.21	0.16	0.18
Operating Cash Flow Ratio	―	0.06	0.50	-0.20	0.33
Short-Term Operating Cash Flow Coverage	―	0.30	6.19	-2.05	2.01
Net Current Asset Value	¥ ―	¥ 5.61B	¥ 7.76B	¥ 6.36B	¥ 5.61B
Leverage Ratios
Debt-to-Assets Ratio	―	0.06	0.03	0.03	0.05
Debt-to-Equity Ratio	―	0.09	0.04	0.04	0.07
Debt-to-Capital Ratio	―	0.09	0.04	0.04	0.07
Long-Term Debt-to-Capital Ratio	―	<0.01	0.00	0.00	0.00
Financial Leverage Ratio	―	1.49	1.52	1.48	1.53
Debt Service Coverage Ratio	―	1.30	2.98	1.90	1.33
Interest Coverage Ratio	―	490.14	545.61	193.66	195.18
Debt to Market Cap	―	0.12	0.05	0.06	0.15
Interest Debt Per Share	―	308.22	118.86	118.24	197.35
Net Debt to EBITDA	―	-0.32	-1.87	-0.81	-1.55
Profitability Margins
Gross Profit Margin	―	24.12%	23.36%	23.36%	24.61%
EBIT Margin	―	6.85%	5.84%	4.17%	5.87%
EBITDA Margin	―	8.22%	7.41%	5.89%	7.47%
Operating Profit Margin	―	6.65%	5.37%	3.50%	5.45%
Pretax Profit Margin	―	6.83%	5.83%	4.15%	5.84%
Net Profit Margin	―	4.53%	4.15%	2.62%	3.72%
Continuous Operations Profit Margin	―	4.53%	4.15%	2.62%	3.72%
Net Income Per EBT	―	66.22%	71.14%	63.13%	63.64%
EBT Per EBIT	―	102.74%	108.60%	118.67%	107.15%
Return on Assets (ROA)	―	5.93%	5.22%	3.07%	4.32%
Return on Equity (ROE)	―	8.84%	7.95%	4.56%	6.59%
Return on Capital Employed (ROCE)	―	12.23%	9.63%	5.65%	8.86%
Return on Invested Capital (ROIC)	―	7.47%	6.62%	3.44%	5.29%
Return on Tangible Assets	―	6.03%	5.32%	3.15%	4.46%
Earnings Yield	―	11.43%	11.77%	6.76%	13.55%
Efficiency Ratios
Receivables Turnover	―	4.69	4.63	3.57	4.34
Payables Turnover	―	6.59	7.93	6.41	7.18
Inventory Turnover	―	7.83	7.30	6.23	8.40
Fixed Asset Turnover	―	4.11	4.51	3.72	3.54
Asset Turnover	―	1.31	1.26	1.17	1.16
Working Capital Turnover Ratio	―	5.01	4.36	4.12	4.32
Cash Conversion Cycle	―	69.06	82.85	104.04	76.64
Days of Sales Outstanding	―	77.78	78.91	102.37	84.01
Days of Inventory Outstanding	―	46.63	49.97	58.60	43.46
Days of Payables Outstanding	―	55.35	46.02	56.93	50.83
Operating Cycle	―	124.41	128.88	160.97	127.47
Cash Flow Ratios
Operating Cash Flow Per Share	―	86.69	688.77	-227.97	382.91
Free Cash Flow Per Share	―	-222.19	628.62	-246.98	307.60
CapEx Per Share	―	308.88	60.15	19.00	75.31
Free Cash Flow to Operating Cash Flow	―	-2.56	0.91	1.08	0.80
Dividend Paid and CapEx Coverage Ratio	―	0.23	7.46	-3.88	3.57
Capital Expenditure Coverage Ratio	―	0.28	11.45	-12.00	5.08
Operating Cash Flow Coverage Ratio	―	0.28	5.82	-1.94	1.95
Operating Cash Flow to Sales Ratio	―	0.01	0.12	-0.05	0.08
Free Cash Flow Yield	―	-8.83%	30.63%	-13.10%	23.50%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	8.75	8.50	14.79	7.38
Price-to-Sales (P/S) Ratio	―	0.40	0.35	0.39	0.27
Price-to-Book (P/B) Ratio	―	0.77	0.68	0.67	0.49
Price-to-Free Cash Flow (P/FCF) Ratio	―	-11.33	3.26	-7.63	4.26
Price-to-Operating Cash Flow Ratio	―	29.03	2.98	-8.27	3.42
Price-to-Earnings Growth (PEG) Ratio	―	0.46	0.10	-0.53	0.37
Price-to-Fair Value	―	0.77	0.68	0.67	0.49
Enterprise Value Multiple	―	4.49	2.89	5.77	2.12
Enterprise Value	―	14.74B	7.85B	10.42B	4.76B
EV to EBITDA	―	4.49	2.89	5.77	2.12
EV to Sales	―	0.37	0.21	0.34	0.16
EV to Free Cash Flow	―	-10.56	1.98	-6.70	2.46
EV to Operating Cash Flow	―	27.08	1.81	-7.25	1.97
Tangible Book Value Per Share	―	3.18K	2.95K	2.70K	2.56K
Shareholders’ Equity Per Share	―	3.26K	3.04K	2.80K	2.69K
Tax and Other Ratios
Effective Tax Rate	―	0.34	0.29	0.37	0.36
Revenue Per Share	―	6.36K	5.82K	4.87K	4.77K
Net Income Per Share	―	287.78	241.42	127.44	177.34
Tax Burden	―	0.66	0.71	0.63	0.64
Interest Burden	―	1.00	1.00	1.00	1.00
Research & Development to Revenue	―	<0.01	<0.01	0.01	0.01
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	―	0.30	2.03	-1.13	1.37

Nakanishi Mfg. Co., Ltd. (5941) Ratios

Nakanishi Mfg. Co., Ltd. Ratios