Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.40	1.58	1.43	1.49
Quick Ratio	―	1.86	1.28	1.22	1.29
Cash Ratio	―	0.90	0.42	0.54	0.78
Solvency Ratio	―	0.21	0.14	0.09	0.06
Operating Cash Flow Ratio	―	0.25	-0.19	-0.01	0.49
Short-Term Operating Cash Flow Coverage	―	8.20	-1.97	-0.58	20.99
Net Current Asset Value	¥ ―	¥ 3.44B	¥ 2.58B	¥ 1.69B	¥ 922.41M
Leverage Ratios
Debt-to-Assets Ratio	―	0.07	0.06	0.06	0.08
Debt-to-Equity Ratio	―	0.11	0.13	0.17	0.20
Debt-to-Capital Ratio	―	0.10	0.12	0.14	0.17
Long-Term Debt-to-Capital Ratio	―	0.08	0.02	0.10	0.13
Financial Leverage Ratio	―	1.68	2.06	2.59	2.44
Debt Service Coverage Ratio	―	10.01	1.77	5.54	3.16
Interest Coverage Ratio	―	149.41	144.91	117.64	45.70
Debt to Market Cap	―	0.18	0.20	0.34	0.45
Interest Debt Per Share	―	769.64	764.31	796.09	832.37
Net Debt to EBITDA	―	-1.42	-1.14	-2.74	-5.60
Profitability Margins
Gross Profit Margin	―	28.68%	24.67%	20.91%	23.17%
EBIT Margin	―	13.43%	11.56%	8.88%	6.29%
EBITDA Margin	―	14.28%	12.43%	9.72%	7.44%
Operating Profit Margin	―	12.14%	10.31%	7.41%	4.38%
Pretax Profit Margin	―	13.35%	11.49%	8.81%	6.20%
Net Profit Margin	―	9.48%	8.30%	6.01%	4.23%
Continuous Operations Profit Margin	―	9.48%	8.30%	6.01%	4.23%
Net Income Per EBT	―	71.01%	72.19%	68.19%	68.32%
EBT Per EBIT	―	109.99%	111.42%	118.98%	141.52%
Return on Assets (ROA)	―	7.71%	6.72%	4.63%	2.67%
Return on Equity (ROE)	―	12.95%	13.83%	11.97%	6.53%
Return on Capital Employed (ROCE)	―	13.32%	14.49%	11.33%	4.96%
Return on Invested Capital (ROIC)	―	9.33%	9.70%	7.54%	3.30%
Return on Tangible Assets	―	7.72%	6.73%	4.64%	2.68%
Earnings Yield	―	24.07%	26.59%	29.90%	17.28%
Efficiency Ratios
Receivables Turnover	―	3.59	2.76	2.77	3.35
Payables Turnover	―	8.71	4.37	3.59	3.22
Inventory Turnover	―	4.14	4.75	5.88	5.70
Fixed Asset Turnover	―	6.18	6.33	6.37	4.19
Asset Turnover	―	0.81	0.81	0.77	0.63
Working Capital Turnover Ratio	―	2.62	3.45	3.97	3.19
Cash Conversion Cycle	―	147.92	125.86	92.12	59.57
Days of Sales Outstanding	―	101.63	132.45	131.78	108.84
Days of Inventory Outstanding	―	88.21	76.85	62.09	64.03
Days of Payables Outstanding	―	41.92	83.43	101.75	113.31
Operating Cycle	―	189.84	209.29	193.87	172.87
Cash Flow Ratios
Operating Cash Flow Per Share	―	722.57	-975.16	-65.08	2.17K
Free Cash Flow Per Share	―	686.06	-1.00K	-117.27	2.15K
CapEx Per Share	―	36.51	25.35	52.19	18.86
Free Cash Flow to Operating Cash Flow	―	0.95	1.03	1.80	0.99
Dividend Paid and CapEx Coverage Ratio	―	4.54	-11.24	-0.70	36.20
Capital Expenditure Coverage Ratio	―	19.79	-38.46	-1.25	114.82
Operating Cash Flow Coverage Ratio	―	0.95	-1.29	-0.08	2.62
Operating Cash Flow to Sales Ratio	―	0.08	-0.10	>-0.01	0.34
Free Cash Flow Yield	―	18.95%	-33.35%	-6.14%	139.01%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	4.16	3.76	3.34	5.79
Price-to-Sales (P/S) Ratio	―	0.39	0.31	0.20	0.25
Price-to-Book (P/B) Ratio	―	0.54	0.52	0.40	0.38
Price-to-Free Cash Flow (P/FCF) Ratio	―	5.28	-3.00	-16.29	0.72
Price-to-Operating Cash Flow Ratio	―	5.01	-3.08	-29.35	0.71
Price-to-Earnings Growth (PEG) Ratio	―	0.45	0.09	0.03	-0.18
Price-to-Fair Value	―	0.54	0.52	0.40	0.38
Enterprise Value Multiple	―	1.34	1.37	-0.67	-2.31
Enterprise Value	―	2.46B	2.29B	-873.12M	-1.51B
EV to EBITDA	―	1.34	1.37	-0.67	-2.31
EV to Sales	―	0.19	0.17	-0.07	-0.17
EV to Free Cash Flow	―	2.56	-1.64	5.32	-0.50
EV to Operating Cash Flow	―	2.43	-1.68	9.58	-0.50
Tangible Book Value Per Share	―	6.70K	5.74K	4.74K	4.06K
Shareholders’ Equity Per Share	―	6.73K	5.77K	4.77K	4.09K
Tax and Other Ratios
Effective Tax Rate	―	0.29	0.28	0.32	0.32
Revenue Per Share	―	9.19K	9.61K	9.50K	6.30K
Net Income Per Share	―	871.22	797.58	571.14	266.79
Tax Burden	―	0.71	0.72	0.68	0.68
Interest Burden	―	0.99	0.99	0.99	0.98
Research & Development to Revenue	―	0.01	<0.01	<0.01	0.01
SG&A to Revenue	―	0.02	0.01	0.01	0.02
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.83	-1.22	-0.08	5.54

Tokyo Automatic Machinery Works, Ltd. (6360) Ratios

Tokyo Automatic Machinery Works, Ltd. Ratios