Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.26	1.30	1.50	1.48
Quick Ratio	―	0.65	0.65	0.72	0.71
Cash Ratio	―	0.16	0.18	0.17	0.12
Solvency Ratio	―	0.04	0.09	0.11	0.05
Operating Cash Flow Ratio	―	0.04	0.16	0.36	0.22
Short-Term Operating Cash Flow Coverage	―	0.06	0.29	0.72	0.36
Net Current Asset Value	¥ ―	¥ -1.40B	¥ -945.40M	¥ -653.47M	¥ -756.00M
Leverage Ratios
Debt-to-Assets Ratio	―	0.29	0.25	0.23	0.28
Debt-to-Equity Ratio	―	0.64	0.51	0.46	0.60
Debt-to-Capital Ratio	―	0.39	0.34	0.31	0.37
Long-Term Debt-to-Capital Ratio	―	0.15	0.07	0.10	0.14
Financial Leverage Ratio	―	2.24	2.07	1.99	2.11
Debt Service Coverage Ratio	―	0.14	0.28	0.39	0.17
Interest Coverage Ratio	―	4.42	15.96	18.71	3.92
Debt to Market Cap	―	0.49	0.31	0.24	0.33
Interest Debt Per Share	―	53.11	44.36	38.98	48.54
Net Debt to EBITDA	―	8.05	3.63	3.06	7.74
Profitability Margins
Gross Profit Margin	―	15.01%	18.98%	18.74%	15.68%
EBIT Margin	―	-0.43%	3.61%	4.32%	1.33%
EBITDA Margin	―	3.85%	7.34%	7.65%	4.87%
Operating Profit Margin	―	1.21%	3.42%	4.19%	1.35%
Pretax Profit Margin	―	-0.70%	3.40%	4.09%	0.99%
Net Profit Margin	―	-1.10%	2.87%	3.68%	0.76%
Continuous Operations Profit Margin	―	-1.10%	2.87%	3.68%	0.76%
Net Income Per EBT	―	156.83%	84.51%	90.00%	76.19%
EBT Per EBIT	―	-58.21%	99.22%	97.80%	73.61%
Return on Assets (ROA)	―	-0.84%	2.05%	2.87%	0.50%
Return on Equity (ROE)	―	-1.88%	4.23%	5.72%	1.05%
Return on Capital Employed (ROCE)	―	1.35%	3.56%	4.51%	1.25%
Return on Invested Capital (ROIC)	―	1.65%	2.38%	3.37%	0.76%
Return on Tangible Assets	―	-0.85%	2.07%	2.87%	0.50%
Earnings Yield	―	-1.59%	2.99%	3.42%	0.63%
Efficiency Ratios
Receivables Turnover	―	4.97	4.82	5.07	3.87
Payables Turnover	―	8.68	7.35	8.22	7.46
Inventory Turnover	―	3.39	2.86	2.91	2.47
Fixed Asset Turnover	―	1.54	1.49	1.63	1.39
Asset Turnover	―	0.76	0.71	0.78	0.66
Working Capital Turnover Ratio	―	8.90	6.35	5.54	4.35
Cash Conversion Cycle	―	138.96	153.77	152.79	193.30
Days of Sales Outstanding	―	73.49	75.68	71.92	94.25
Days of Inventory Outstanding	―	107.52	127.73	125.29	148.00
Days of Payables Outstanding	―	42.05	49.64	44.42	48.95
Operating Cycle	―	181.01	203.41	197.21	242.25
Cash Flow Ratios
Operating Cash Flow Per Share	―	2.16	9.05	17.18	11.14
Free Cash Flow Per Share	―	-10.14	3.54	13.58	9.69
CapEx Per Share	―	12.30	5.51	3.59	1.45
Free Cash Flow to Operating Cash Flow	―	-4.69	0.39	0.79	0.87
Dividend Paid and CapEx Coverage Ratio	―	0.15	1.21	3.73	7.60
Capital Expenditure Coverage Ratio	―	0.18	1.64	4.78	7.69
Operating Cash Flow Coverage Ratio	―	0.04	0.21	0.44	0.23
Operating Cash Flow to Sales Ratio	―	0.02	0.07	0.13	0.10
Free Cash Flow Yield	―	-10.35%	2.88%	9.57%	7.18%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-63.04	33.46	29.25	159.31
Price-to-Sales (P/S) Ratio	―	0.70	0.96	1.08	1.20
Price-to-Book (P/B) Ratio	―	1.19	1.42	1.67	1.67
Price-to-Free Cash Flow (P/FCF) Ratio	―	-9.67	34.76	10.45	13.93
Price-to-Operating Cash Flow Ratio	―	45.32	13.60	8.27	12.12
Price-to-Earnings Growth (PEG) Ratio	―	0.44	-1.39	0.06	-16.64
Price-to-Fair Value	―	1.19	1.42	1.67	1.67
Enterprise Value Multiple	―	26.14	16.71	17.16	32.44
Enterprise Value	―	6.82B	7.56B	8.30B	8.51B
EV to EBITDA	―	26.14	16.71	17.16	32.44
EV to Sales	―	1.01	1.23	1.31	1.58
EV to Free Cash Flow	―	-13.97	44.39	12.72	18.30
EV to Operating Cash Flow	―	65.51	17.37	10.06	15.92
Tangible Book Value Per Share	―	81.13	85.11	84.44	80.51
Shareholders’ Equity Per Share	―	82.57	86.87	84.92	80.84
Tax and Other Ratios
Effective Tax Rate	―	-0.57	0.15	0.10	0.24
Revenue Per Share	―	140.93	128.02	131.76	112.20
Net Income Per Share	―	-1.55	3.68	4.85	0.85
Tax Burden	―	1.57	0.85	0.90	0.76
Interest Burden	―	1.63	0.94	0.95	0.74
Research & Development to Revenue	―	0.04	0.05	0.04	0.04
SG&A to Revenue	―	0.02	0.02	0.02	0.02
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-1.39	2.46	3.18	10.01

Miyairi Valve Mfg.Co., Ltd. (6495) Ratios

Miyairi Valve Mfg.Co., Ltd. Ratios