Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.17	2.15	2.34	2.71
Quick Ratio	―	1.15	1.28	1.39	1.78
Cash Ratio	―	0.23	0.50	0.69	0.97
Solvency Ratio	―	0.09	0.09	0.13	0.14
Operating Cash Flow Ratio	―	-0.17	0.09	0.14	0.05
Short-Term Operating Cash Flow Coverage	―	-0.88	0.57	0.99	0.31
Net Current Asset Value	¥ ―	¥ 1.66B	¥ 2.06B	¥ 2.85B	¥ 3.45B
Leverage Ratios
Debt-to-Assets Ratio	―	0.13	0.10	0.12	0.10
Debt-to-Equity Ratio	―	0.20	0.16	0.19	0.15
Debt-to-Capital Ratio	―	0.17	0.14	0.16	0.13
Long-Term Debt-to-Capital Ratio	―	0.07	0.06	0.07	0.07
Financial Leverage Ratio	―	1.57	1.54	1.57	1.47
Debt Service Coverage Ratio	―	0.80	0.86	1.33	1.14
Interest Coverage Ratio	―	1.17	-0.78	9.01	3.31
Debt to Market Cap	―	0.49	0.32	0.57	0.53
Interest Debt Per Share	―	1.38K	1.10K	1.15K	896.71
Net Debt to EBITDA	―	2.16	-0.34	-1.03	-2.48
Profitability Margins
Gross Profit Margin	―	19.41%	17.63%	21.52%	20.93%
EBIT Margin	―	0.95%	0.81%	5.01%	3.40%
EBITDA Margin	―	6.56%	5.69%	10.26%	8.71%
Operating Profit Margin	―	0.24%	-0.16%	1.71%	0.55%
Pretax Profit Margin	―	0.74%	0.61%	4.82%	3.24%
Net Profit Margin	―	0.48%	0.47%	3.86%	2.60%
Continuous Operations Profit Margin	―	0.48%	0.47%	3.86%	2.60%
Net Income Per EBT	―	65.12%	77.65%	80.24%	80.21%
EBT Per EBIT	―	305.02%	-382.47%	281.63%	589.38%
Return on Assets (ROA)	―	0.27%	0.27%	2.01%	1.44%
Return on Equity (ROE)	―	0.42%	0.42%	3.14%	2.13%
Return on Capital Employed (ROCE)	―	0.18%	-0.12%	1.18%	0.40%
Return on Invested Capital (ROIC)	―	0.11%	-0.09%	0.90%	0.30%
Return on Tangible Assets	―	0.27%	0.27%	2.02%	1.46%
Earnings Yield	―	1.46%	1.16%	13.18%	8.27%
Efficiency Ratios
Receivables Turnover	―	2.83	3.22	3.07	0.00
Payables Turnover	―	4.22	3.69	3.86	4.98
Inventory Turnover	―	2.00	2.32	1.72	2.07
Fixed Asset Turnover	―	2.20	2.52	1.99	2.26
Asset Turnover	―	0.56	0.57	0.52	0.56
Working Capital Turnover Ratio	―	2.14	1.99	1.50	1.46
Cash Conversion Cycle	―	224.54	171.69	236.74	103.22
Days of Sales Outstanding	―	128.85	113.26	118.76	0.00
Days of Inventory Outstanding	―	182.20	157.24	212.56	176.56
Days of Payables Outstanding	―	86.51	98.81	94.58	73.34
Operating Cycle	―	311.05	270.50	331.32	176.56
Cash Flow Ratios
Operating Cash Flow Per Share	―	-398.59	211.75	336.17	104.23
Free Cash Flow Per Share	―	-695.21	76.97	-9.77	-140.54
CapEx Per Share	―	296.62	134.79	345.94	244.77
Free Cash Flow to Operating Cash Flow	―	1.74	0.36	-0.03	-1.35
Dividend Paid and CapEx Coverage Ratio	―	-1.22	1.28	0.89	0.38
Capital Expenditure Coverage Ratio	―	-1.34	1.57	0.97	0.43
Operating Cash Flow Coverage Ratio	―	-0.29	0.19	0.30	0.12
Operating Cash Flow to Sales Ratio	―	-0.07	0.04	0.07	0.02
Free Cash Flow Yield	―	-35.65%	3.18%	-0.67%	-9.26%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	68.55	85.86	7.59	12.10
Price-to-Sales (P/S) Ratio	―	0.33	0.40	0.29	0.31
Price-to-Book (P/B) Ratio	―	0.29	0.36	0.24	0.26
Price-to-Free Cash Flow (P/FCF) Ratio	―	-2.80	31.44	-149.43	-10.80
Price-to-Operating Cash Flow Ratio	―	-4.89	11.43	4.34	14.56
Price-to-Earnings Growth (PEG) Ratio	―	71.57	-1.01	0.14	-0.07
Price-to-Fair Value	―	0.29	0.36	0.24	0.26
Enterprise Value Multiple	―	7.23	6.75	1.83	1.12
Enterprise Value	―	3.72B	3.05B	1.24B	625.36M
EV to EBITDA	―	7.23	6.75	1.83	1.12
EV to Sales	―	0.47	0.38	0.19	0.10
EV to Free Cash Flow	―	-4.00	29.92	-95.43	-3.36
EV to Operating Cash Flow	―	-6.98	10.87	2.77	4.53
Tangible Book Value Per Share	―	6.65K	6.69K	6.05K	5.80K
Shareholders’ Equity Per Share	―	6.70K	6.77K	6.12K	5.90K
Tax and Other Ratios
Effective Tax Rate	―	0.35	0.22	0.20	0.20
Revenue Per Share	―	5.87K	5.99K	4.98K	4.83K
Net Income Per Share	―	28.45	28.19	192.42	125.50
Tax Burden	―	0.65	0.78	0.80	0.80
Interest Burden	―	0.78	0.75	0.96	0.95
Research & Development to Revenue	―	0.00	0.02	0.03	0.03
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	―	-14.01	5.83	1.40	0.67

Akasaka Diesels Ltd. (6022) Ratios

Akasaka Diesels Ltd. Ratios