Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	3.30	2.88	2.73	3.10
Quick Ratio	―	2.17	2.03	1.90	2.24
Cash Ratio	―	1.05	1.12	0.84	0.96
Solvency Ratio	―	0.24	0.44	0.67	0.47
Operating Cash Flow Ratio	―	0.66	1.08	0.73	0.29
Short-Term Operating Cash Flow Coverage	―	1.74	4.87	2.12	0.91
Net Current Asset Value	¥ ―	¥ 843.28M	¥ 3.02B	¥ 3.80B	¥ 2.97B
Leverage Ratios
Debt-to-Assets Ratio	―	0.15	0.11	0.10	0.12
Debt-to-Equity Ratio	―	0.23	0.15	0.13	0.16
Debt-to-Capital Ratio	―	0.19	0.13	0.12	0.14
Long-Term Debt-to-Capital Ratio	―	0.14	0.09	0.05	0.09
Financial Leverage Ratio	―	1.49	1.42	1.31	1.32
Debt Service Coverage Ratio	―	1.88	3.63	2.60	2.44
Interest Coverage Ratio	―	40.21	222.18	223.32	109.63
Debt to Market Cap	―	0.37	0.18	0.13	0.20
Interest Debt Per Share	―	406.12	256.54	200.52	216.99
Net Debt to EBITDA	―	0.40	-0.44	-0.25	-0.16
Profitability Margins
Gross Profit Margin	―	28.37%	36.00%	38.29%	28.32%
EBIT Margin	―	11.58%	22.97%	25.29%	12.46%
EBITDA Margin	―	22.33%	33.04%	35.94%	24.94%
Operating Profit Margin	―	9.44%	22.74%	25.08%	14.71%
Pretax Profit Margin	―	11.35%	22.86%	25.18%	12.32%
Net Profit Margin	―	9.01%	16.31%	17.88%	8.65%
Continuous Operations Profit Margin	―	9.01%	16.31%	17.88%	8.65%
Net Income Per EBT	―	79.45%	71.33%	71.02%	70.19%
EBT Per EBIT	―	120.23%	100.57%	100.40%	83.76%
Return on Assets (ROA)	―	3.66%	8.02%	10.02%	4.61%
Return on Equity (ROE)	―	5.45%	11.41%	13.14%	6.08%
Return on Capital Employed (ROCE)	―	4.32%	13.30%	17.07%	9.19%
Return on Invested Capital (ROIC)	―	3.27%	9.10%	11.29%	6.12%
Return on Tangible Assets	―	3.67%	8.04%	10.06%	4.63%
Earnings Yield	―	8.80%	13.53%	12.69%	7.64%
Efficiency Ratios
Receivables Turnover	―	3.40	3.49	3.09	2.95
Payables Turnover	―	16.92	19.52	17.42	19.20
Inventory Turnover	―	2.30	2.33	2.34	3.01
Fixed Asset Turnover	―	0.73	1.08	1.20	1.08
Asset Turnover	―	0.41	0.49	0.56	0.53
Working Capital Turnover Ratio	―	1.52	1.77	1.91	1.83
Cash Conversion Cycle	―	244.24	242.89	253.41	225.81
Days of Sales Outstanding	―	107.44	104.70	118.06	123.54
Days of Inventory Outstanding	―	158.37	156.89	156.30	121.27
Days of Payables Outstanding	―	21.58	18.70	20.95	19.01
Operating Cycle	―	265.82	261.59	274.36	244.81
Cash Flow Ratios
Operating Cash Flow Per Share	―	192.45	415.32	258.55	75.27
Free Cash Flow Per Share	―	-235.15	110.18	112.00	-31.94
CapEx Per Share	―	427.61	305.13	146.55	107.21
Free Cash Flow to Operating Cash Flow	―	-1.22	0.27	0.43	-0.42
Dividend Paid and CapEx Coverage Ratio	―	0.42	1.23	1.42	0.57
Capital Expenditure Coverage Ratio	―	0.45	1.36	1.76	0.70
Operating Cash Flow Coverage Ratio	―	0.48	1.63	1.30	0.35
Operating Cash Flow to Sales Ratio	―	0.18	0.35	0.23	0.08
Free Cash Flow Yield	―	-21.69%	7.71%	7.11%	-2.95%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	11.36	7.39	7.88	13.08
Price-to-Sales (P/S) Ratio	―	1.02	1.21	1.41	1.13
Price-to-Book (P/B) Ratio	―	0.62	0.84	1.03	0.80
Price-to-Free Cash Flow (P/FCF) Ratio	―	-4.61	12.98	14.07	-33.91
Price-to-Operating Cash Flow Ratio	―	5.63	3.44	6.10	14.39
Price-to-Earnings Growth (PEG) Ratio	―	-0.22	-2.25	0.06	0.22
Price-to-Fair Value	―	0.62	0.84	1.03	0.80
Enterprise Value Multiple	―	4.99	3.20	3.67	4.38
Enterprise Value	―	9.11B	9.69B	11.39B	8.12B
EV to EBITDA	―	4.99	3.20	3.67	4.38
EV to Sales	―	1.11	1.06	1.32	1.09
EV to Free Cash Flow	―	-5.01	11.40	13.19	-32.71
EV to Operating Cash Flow	―	6.13	3.02	5.71	13.88
Tangible Book Value Per Share	―	1.74K	1.69K	1.51K	1.35K
Shareholders’ Equity Per Share	―	1.75K	1.70K	1.52K	1.36K
Tax and Other Ratios
Effective Tax Rate	―	0.21	0.29	0.29	0.30
Revenue Per Share	―	1.06K	1.19K	1.12K	957.23
Net Income Per Share	―	95.42	193.50	200.06	82.78
Tax Burden	―	0.79	0.71	0.71	0.70
Interest Burden	―	0.98	1.00	1.00	0.99
Research & Development to Revenue	―	0.05	0.01	0.02	0.02
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	―	2.02	2.15	0.92	0.64

KNC Laboratories Co.,Ltd. (6568) Ratios

KNC Laboratories Co.,Ltd. Ratios