Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.64	1.64	1.72	1.67
Quick Ratio	―	0.91	1.06	1.24	1.18
Cash Ratio	―	0.45	0.66	0.74	0.68
Solvency Ratio	―	0.18	0.05	0.10	-0.02
Operating Cash Flow Ratio	―	-0.03	0.14	0.09	0.11
Short-Term Operating Cash Flow Coverage	―	-0.05	0.22	0.14	0.18
Net Current Asset Value	¥ ―	¥ 419.08M	¥ 141.28M	¥ 130.63M	¥ 65.97M
Leverage Ratios
Debt-to-Assets Ratio	―	0.35	0.40	0.42	0.39
Debt-to-Equity Ratio	―	0.84	1.14	1.27	1.27
Debt-to-Capital Ratio	―	0.46	0.53	0.56	0.56
Long-Term Debt-to-Capital Ratio	―	0.19	0.26	0.31	0.30
Financial Leverage Ratio	―	2.39	2.86	3.04	3.26
Debt Service Coverage Ratio	―	0.42	0.14	0.29	-0.06
Interest Coverage Ratio	―	16.66	10.14	26.24	29.57
Debt to Market Cap	―	1.45	1.43	1.26	1.10
Interest Debt Per Share	―	734.43	825.47	906.87	942.20
Net Debt to EBITDA	―	1.77	2.33	1.97	-5.86
Profitability Margins
Gross Profit Margin	―	31.46%	27.08%	31.71%	31.77%
EBIT Margin	―	9.65%	3.84%	5.40%	-5.00%
EBITDA Margin	―	14.55%	8.49%	9.08%	-2.65%
Operating Profit Margin	―	10.81%	6.06%	11.76%	13.63%
Pretax Profit Margin	―	9.00%	3.25%	4.96%	-5.46%
Net Profit Margin	―	9.90%	0.68%	6.59%	-4.76%
Continuous Operations Profit Margin	―	9.90%	0.68%	6.59%	-4.76%
Net Income Per EBT	―	110.00%	21.08%	133.08%	87.04%
EBT Per EBIT	―	83.28%	53.60%	42.13%	-40.07%
Return on Assets (ROA)	―	6.83%	0.44%	4.43%	-3.48%
Return on Equity (ROE)	―	16.31%	1.25%	13.45%	-11.34%
Return on Capital Employed (ROCE)	―	12.28%	6.54%	13.20%	17.28%
Return on Invested Capital (ROIC)	―	8.69%	0.96%	9.28%	10.54%
Return on Tangible Assets	―	6.91%	0.45%	4.55%	-3.62%
Earnings Yield	―	28.81%	1.63%	13.94%	-10.05%
Efficiency Ratios
Receivables Turnover	―	3.87	3.98	3.50	3.57
Payables Turnover	―	6.33	8.76	13.81	10.63
Inventory Turnover	―	1.64	1.95	2.38	2.41
Fixed Asset Turnover	―	2.19	2.18	2.65	3.05
Asset Turnover	―	0.69	0.64	0.67	0.73
Working Capital Turnover Ratio	―	2.68	2.26	2.45	2.92
Cash Conversion Cycle	―	259.45	237.25	231.20	219.07
Days of Sales Outstanding	―	94.32	91.69	104.39	102.26
Days of Inventory Outstanding	―	222.81	187.23	153.25	151.16
Days of Payables Outstanding	―	57.68	41.67	26.44	34.34
Operating Cycle	―	317.13	278.92	257.64	253.42
Cash Flow Ratios
Operating Cash Flow Per Share	―	-26.53	117.21	76.18	108.46
Free Cash Flow Per Share	―	-120.05	-8.30	-9.27	32.95
CapEx Per Share	―	93.53	125.50	85.44	75.51
Free Cash Flow to Operating Cash Flow	―	4.53	-0.07	-0.12	0.30
Dividend Paid and CapEx Coverage Ratio	―	-0.28	0.93	0.89	1.44
Capital Expenditure Coverage Ratio	―	-0.28	0.93	0.89	1.44
Operating Cash Flow Coverage Ratio	―	-0.04	0.14	0.08	0.12
Operating Cash Flow to Sales Ratio	―	-0.02	0.09	0.05	0.06
Free Cash Flow Yield	―	-24.65%	-1.51%	-1.35%	3.96%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	3.47	61.25	7.18	-9.95
Price-to-Sales (P/S) Ratio	―	0.34	0.42	0.47	0.47
Price-to-Book (P/B) Ratio	―	0.57	0.76	0.96	1.13
Price-to-Free Cash Flow (P/FCF) Ratio	―	-4.06	-66.28	-74.03	25.28
Price-to-Operating Cash Flow Ratio	―	-18.36	4.69	9.01	7.68
Price-to-Earnings Growth (PEG) Ratio	―	<0.01	-0.68	-0.03	0.04
Price-to-Fair Value	―	0.57	0.76	0.96	1.13
Enterprise Value Multiple	―	4.13	7.27	7.18	-23.17
Enterprise Value	―	2.73B	2.60B	3.03B	2.89B
EV to EBITDA	―	4.13	7.27	7.18	-25.66
EV to Sales	―	0.60	0.62	0.65	0.61
EV to Free Cash Flow	―	-7.09	-97.59	-101.98	32.77
EV to Operating Cash Flow	―	-32.09	6.91	12.40	9.95
Tangible Book Value Per Share	―	833.75	677.81	652.20	646.16
Shareholders’ Equity Per Share	―	860.35	720.03	711.05	738.12
Tax and Other Ratios
Effective Tax Rate	―	-0.10	0.79	-0.33	0.13
Revenue Per Share	―	1.42K	1.31K	1.45K	1.76K
Net Income Per Share	―	140.30	8.98	95.60	-83.73
Tax Burden	―	1.10	0.21	1.33	0.87
Interest Burden	―	0.93	0.84	0.92	1.09
Research & Development to Revenue	―	0.02	0.03	0.03	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	―	-0.19	13.05	1.06	-1.30

Matsuo Electric Co., Ltd. (6969) Ratios

Matsuo Electric Co., Ltd. Ratios