Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.64	1.72	1.67	1.58
Quick Ratio	―	1.06	1.24	1.18	1.04
Cash Ratio	―	0.66	0.74	0.68	0.53
Solvency Ratio	―	0.05	0.10	-0.02	0.05
Operating Cash Flow Ratio	―	0.14	0.09	0.11	-0.06
Short-Term Operating Cash Flow Coverage	―	0.22	0.14	0.18	-0.10
Net Current Asset Value	¥ ―	¥ 141.28M	¥ 130.63M	¥ 65.97M	¥ -24.31M
Leverage Ratios
Debt-to-Assets Ratio	―	0.40	0.42	0.39	0.45
Debt-to-Equity Ratio	―	1.14	1.27	1.27	1.48
Debt-to-Capital Ratio	―	0.53	0.56	0.56	0.60
Long-Term Debt-to-Capital Ratio	―	0.26	0.31	0.30	0.36
Financial Leverage Ratio	―	2.86	3.04	3.26	3.30
Debt Service Coverage Ratio	―	0.14	0.29	-0.06	0.27
Interest Coverage Ratio	―	10.14	26.24	29.57	7.91
Debt to Market Cap	―	1.43	1.26	1.10	1.34
Interest Debt Per Share	―	825.47	906.87	942.20	992.46
Net Debt to EBITDA	―	2.33	1.97	-5.29	3.58
Profitability Margins
Gross Profit Margin	―	27.08%	31.71%	31.77%	26.11%
EBIT Margin	―	3.84%	5.40%	-5.00%	2.01%
EBITDA Margin	―	8.49%	9.08%	-2.65%	8.88%
Operating Profit Margin	―	6.06%	11.76%	13.63%	6.89%
Pretax Profit Margin	―	3.25%	4.96%	-5.46%	1.14%
Net Profit Margin	―	0.68%	6.59%	-4.76%	3.54%
Continuous Operations Profit Margin	―	0.68%	6.59%	-4.76%	3.54%
Net Income Per EBT	―	21.08%	133.08%	87.04%	309.50%
EBT Per EBIT	―	53.60%	42.13%	-40.07%	16.58%
Return on Assets (ROA)	―	0.44%	4.43%	-3.48%	2.40%
Return on Equity (ROE)	―	1.25%	13.45%	-11.34%	7.92%
Return on Capital Employed (ROCE)	―	6.54%	13.20%	17.28%	8.33%
Return on Invested Capital (ROIC)	―	0.96%	12.35%	10.50%	17.25%
Return on Tangible Assets	―	0.45%	4.55%	-3.62%	2.51%
Earnings Yield	―	1.63%	13.94%	-10.05%	7.25%
Efficiency Ratios
Receivables Turnover	―	3.98	3.50	3.57	3.14
Payables Turnover	―	8.76	13.81	10.63	5.85
Inventory Turnover	―	1.95	2.38	2.41	2.11
Fixed Asset Turnover	―	2.18	2.65	3.05	2.66
Asset Turnover	―	0.64	0.67	0.73	0.68
Working Capital Turnover Ratio	―	2.26	2.45	2.92	3.23
Cash Conversion Cycle	―	237.25	231.20	219.07	227.33
Days of Sales Outstanding	―	91.69	104.39	102.26	116.37
Days of Inventory Outstanding	―	187.23	153.25	151.16	173.30
Days of Payables Outstanding	―	41.67	26.44	34.34	62.35
Operating Cycle	―	278.92	257.64	253.42	289.67
Cash Flow Ratios
Operating Cash Flow Per Share	―	117.21	76.18	108.46	-60.87
Free Cash Flow Per Share	―	-8.30	-9.27	32.95	-105.60
CapEx Per Share	―	125.50	85.44	75.51	44.72
Free Cash Flow to Operating Cash Flow	―	-0.07	-0.12	0.30	1.73
Dividend Paid and CapEx Coverage Ratio	―	0.93	0.89	1.44	-1.36
Capital Expenditure Coverage Ratio	―	0.93	0.89	1.44	-1.36
Operating Cash Flow Coverage Ratio	―	0.14	0.08	0.12	-0.06
Operating Cash Flow to Sales Ratio	―	0.09	0.05	0.06	-0.04
Free Cash Flow Yield	―	-1.51%	-1.35%	3.96%	-14.63%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	61.25	7.18	-9.95	13.80
Price-to-Sales (P/S) Ratio	―	0.42	0.47	0.47	0.49
Price-to-Book (P/B) Ratio	―	0.76	0.96	1.13	1.09
Price-to-Free Cash Flow (P/FCF) Ratio	―	-66.28	-74.03	25.28	-6.84
Price-to-Operating Cash Flow Ratio	―	4.69	9.01	7.68	-11.86
Price-to-Earnings Growth (PEG) Ratio	―	-0.68	-0.03	0.04	-0.08
Price-to-Fair Value	―	0.76	0.96	1.13	1.09
Enterprise Value Multiple	―	7.27	7.18	-23.17	9.08
Enterprise Value	―	2.60B	3.03B	2.89B	3.07B
EV to EBITDA	―	7.27	7.18	-23.17	9.08
EV to Sales	―	0.62	0.65	0.61	0.81
EV to Free Cash Flow	―	-97.59	-101.98	32.77	-11.29
EV to Operating Cash Flow	―	6.91	12.40	9.95	-19.59
Tangible Book Value Per Share	―	677.81	652.20	646.16	563.86
Shareholders’ Equity Per Share	―	720.03	711.05	738.12	661.05
Tax and Other Ratios
Effective Tax Rate	―	0.79	-0.33	0.13	-2.09
Revenue Per Share	―	1.31K	1.45K	1.76K	1.48K
Net Income Per Share	―	8.98	95.60	-83.73	52.32
Tax Burden	―	0.21	1.33	0.87	3.09
Interest Burden	―	0.84	0.92	1.09	0.57
Research & Development to Revenue	―	0.03	0.03	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	―	13.05	1.06	-1.13	-3.60

Matsuo Electric Co., Ltd. (6969) Ratios

Matsuo Electric Co., Ltd. Ratios