Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.92	1.57	1.47	1.28
Quick Ratio	―	1.17	0.94	0.98	0.84
Cash Ratio	―	0.45	0.30	0.44	0.18
Solvency Ratio	―	0.22	0.16	0.15	0.15
Operating Cash Flow Ratio	―	0.21	-0.02	0.43	-0.05
Short-Term Operating Cash Flow Coverage	―	2.09	-0.32	6.53	-0.27
Net Current Asset Value	¥ ―	¥ 1.77B	¥ 1.04B	¥ 388.11M	¥ -337.66M
Leverage Ratios
Debt-to-Assets Ratio	―	0.12	0.14	0.16	0.19
Debt-to-Equity Ratio	―	0.21	0.28	0.35	0.43
Debt-to-Capital Ratio	―	0.17	0.22	0.26	0.30
Long-Term Debt-to-Capital Ratio	―	0.14	0.18	0.23	0.21
Financial Leverage Ratio	―	1.69	2.01	2.19	2.24
Debt Service Coverage Ratio	―	3.10	2.96	3.22	1.16
Interest Coverage Ratio	―	97.45	166.20	129.16	286.88
Debt to Market Cap	―	0.27	0.31	0.38	0.36
Interest Debt Per Share	―	307.07	376.43	453.09	464.45
Net Debt to EBITDA	―	-0.06	0.26	-0.13	1.13
Profitability Margins
Gross Profit Margin	―	22.80%	22.80%	23.65%	23.60%
EBIT Margin	―	7.56%	6.79%	9.65%	8.59%
EBITDA Margin	―	10.63%	10.24%	13.05%	11.18%
Operating Profit Margin	―	7.18%	6.52%	6.26%	8.64%
Pretax Profit Margin	―	7.48%	6.75%	9.60%	8.56%
Net Profit Margin	―	5.27%	4.99%	6.65%	6.32%
Continuous Operations Profit Margin	―	5.27%	4.99%	6.65%	6.32%
Net Income Per EBT	―	70.41%	73.90%	69.29%	73.83%
EBT Per EBIT	―	104.26%	103.56%	153.48%	99.03%
Return on Assets (ROA)	―	5.80%	4.62%	5.48%	5.86%
Return on Equity (ROE)	―	9.81%	9.32%	12.00%	13.13%
Return on Capital Employed (ROCE)	―	11.12%	9.59%	8.43%	13.61%
Return on Invested Capital (ROIC)	―	7.52%	6.81%	5.61%	8.97%
Return on Tangible Assets	―	5.91%	4.73%	5.63%	5.99%
Earnings Yield	―	12.53%	10.61%	13.16%	11.12%
Efficiency Ratios
Receivables Turnover	―	5.42	4.05	4.46	3.45
Payables Turnover	―	6.09	6.14	3.72	4.12
Inventory Turnover	―	3.93	3.08	3.30	3.91
Fixed Asset Turnover	―	2.85	2.52	2.20	2.18
Asset Turnover	―	1.10	0.93	0.82	0.93
Working Capital Turnover Ratio	―	4.40	4.65	5.67	7.58
Cash Conversion Cycle	―	100.27	149.18	94.16	110.65
Days of Sales Outstanding	―	67.29	90.08	81.79	105.80
Days of Inventory Outstanding	―	92.95	118.59	110.57	93.39
Days of Payables Outstanding	―	59.96	59.48	98.20	88.54
Operating Cycle	―	160.23	208.67	192.36	199.19
Cash Flow Ratios
Operating Cash Flow Per Share	―	150.05	-22.94	473.06	-45.90
Free Cash Flow Per Share	―	133.41	-53.75	403.05	-439.73
CapEx Per Share	―	16.64	30.81	70.01	393.84
Free Cash Flow to Operating Cash Flow	―	0.89	2.34	0.85	9.58
Dividend Paid and CapEx Coverage Ratio	―	2.46	-0.27	3.82	-0.10
Capital Expenditure Coverage Ratio	―	9.02	-0.74	6.76	-0.12
Operating Cash Flow Coverage Ratio	―	0.49	-0.06	1.05	-0.10
Operating Cash Flow to Sales Ratio	―	0.06	>-0.01	0.20	-0.02
Free Cash Flow Yield	―	11.66%	-4.50%	33.96%	-34.60%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	7.98	9.42	7.60	8.99
Price-to-Sales (P/S) Ratio	―	0.42	0.47	0.51	0.57
Price-to-Book (P/B) Ratio	―	0.78	0.88	0.91	1.18
Price-to-Free Cash Flow (P/FCF) Ratio	―	8.58	-22.23	2.95	-2.89
Price-to-Operating Cash Flow Ratio	―	7.62	-52.10	2.51	-27.69
Price-to-Earnings Growth (PEG) Ratio	―	0.61	-0.50	0.72	0.94
Price-to-Fair Value	―	0.78	0.88	0.91	1.18
Enterprise Value Multiple	―	3.89	4.86	3.75	6.21
Enterprise Value	―	5.50B	6.17B	5.54B	8.24B
EV to EBITDA	―	3.89	4.86	3.75	6.21
EV to Sales	―	0.41	0.50	0.49	0.69
EV to Free Cash Flow	―	8.44	-23.51	2.85	-3.53
EV to Operating Cash Flow	―	7.50	-55.09	2.42	-33.83
Tangible Book Value Per Share	―	1.41K	1.30K	1.23K	1.02K
Shareholders’ Equity Per Share	―	1.46K	1.36K	1.30K	1.08K
Tax and Other Ratios
Effective Tax Rate	―	0.30	0.26	0.31	0.26
Revenue Per Share	―	2.72K	2.54K	2.35K	2.24K
Net Income Per Share	―	143.38	126.80	156.21	141.30
Tax Burden	―	0.70	0.74	0.69	0.74
Interest Burden	―	0.99	0.99	0.99	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	―	1.05	-0.18	2.10	-0.32

Kanematsu Engineering Co., Ltd. (6402) Ratios

Kanematsu Engineering Co., Ltd. Ratios