Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	5.82	7.01	4.63	2.41
Quick Ratio	―	5.21	6.31	4.29	2.20
Cash Ratio	―	4.35	5.34	3.71	1.74
Solvency Ratio	―	0.26	0.40	0.68	0.74
Operating Cash Flow Ratio	―	0.36	-0.34	0.45	1.13
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 3.07B	¥ 3.07B	¥ 3.13B	¥ 1.23B
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.00	0.00	0.00
Debt-to-Equity Ratio	―	0.00	0.00	0.00	0.00
Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.20	1.17	1.26	1.59
Debt Service Coverage Ratio	―	344.96	0.00	44.74	107.98
Interest Coverage Ratio	―	283.37	0.00	62.05	102.67
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	0.10	0.00	2.65	1.25
Net Debt to EBITDA	―	-11.01	-7.87	-3.46	-2.16
Profitability Margins
Gross Profit Margin	―	55.71%	56.73%	52.85%	60.34%
EBIT Margin	―	3.41%	6.02%	16.33%	17.84%
EBITDA Margin	―	5.42%	7.42%	16.96%	18.73%
Operating Profit Margin	―	3.41%	5.95%	16.33%	17.63%
Pretax Profit Margin	―	3.50%	6.02%	16.16%	17.67%
Net Profit Margin	―	2.24%	3.93%	10.97%	17.48%
Continuous Operations Profit Margin	―	2.24%	3.93%	10.97%	17.48%
Net Income Per EBT	―	63.89%	65.30%	67.87%	98.95%
EBT Per EBIT	―	102.54%	101.07%	98.99%	100.23%
Return on Assets (ROA)	―	2.27%	4.23%	13.20%	26.31%
Return on Equity (ROE)	―	2.73%	4.94%	16.61%	41.88%
Return on Capital Employed (ROCE)	―	4.03%	7.27%	24.28%	40.84%
Return on Invested Capital (ROIC)	―	2.57%	4.75%	16.48%	40.41%
Return on Tangible Assets	―	2.28%	4.24%	13.24%	26.41%
Earnings Yield	―	3.72%	5.79%	9.06%	6.65%
Efficiency Ratios
Receivables Turnover	―	12.05	13.83	15.72	10.72
Payables Turnover	―	13.40	64.00	40.42	13.67
Inventory Turnover	―	5.33	5.69	8.63	8.19
Fixed Asset Turnover	―	8.04	8.99	17.40	30.58
Asset Turnover	―	1.02	1.08	1.20	1.50
Working Capital Turnover Ratio	―	1.52	1.52	2.48	3.05
Cash Conversion Cycle	―	71.58	84.79	56.48	51.90
Days of Sales Outstanding	―	30.29	26.39	23.22	34.03
Days of Inventory Outstanding	―	68.54	64.11	42.29	44.57
Days of Payables Outstanding	―	27.24	5.70	9.03	26.71
Operating Cycle	―	98.83	90.49	65.50	78.60
Cash Flow Ratios
Operating Cash Flow Per Share	―	39.14	-29.28	71.40	191.73
Free Cash Flow Per Share	―	12.12	-62.16	65.33	186.80
CapEx Per Share	―	27.02	32.88	6.07	4.93
Free Cash Flow to Operating Cash Flow	―	0.31	2.12	0.91	0.97
Dividend Paid and CapEx Coverage Ratio	―	1.45	-0.89	11.76	38.91
Capital Expenditure Coverage Ratio	―	1.45	-0.89	11.76	38.91
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.05	-0.04	0.07	0.26
Free Cash Flow Yield	―	2.52%	-11.45%	5.35%	9.73%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	26.90	17.28	11.04	15.03
Price-to-Sales (P/S) Ratio	―	0.60	0.68	1.21	2.63
Price-to-Book (P/B) Ratio	―	0.73	0.85	1.83	6.30
Price-to-Free Cash Flow (P/FCF) Ratio	―	39.69	-8.74	18.69	10.28
Price-to-Operating Cash Flow Ratio	―	12.29	-18.55	17.10	10.01
Price-to-Earnings Growth (PEG) Ratio	―	-0.62	-0.24	-0.82	-0.05
Price-to-Fair Value	―	0.73	0.85	1.83	6.30
Enterprise Value Multiple	―	0.08	1.28	3.68	11.88
Enterprise Value	―	22.20M	462.34M	3.47B	8.68B
EV to EBITDA	―	0.08	1.28	3.68	11.88
EV to Sales	―	<0.01	0.10	0.62	2.22
EV to Free Cash Flow	―	0.30	-1.22	9.63	8.70
EV to Operating Cash Flow	―	0.09	-2.60	8.81	8.47
Tangible Book Value Per Share	―	651.67	633.99	663.15	303.16
Shareholders’ Equity Per Share	―	654.68	635.72	665.55	304.96
Tax and Other Ratios
Effective Tax Rate	―	0.36	0.35	0.32	0.01
Revenue Per Share	―	799.53	799.75	1.01K	730.48
Net Income Per Share	―	17.88	31.42	110.58	127.71
Tax Burden	―	0.64	0.65	0.68	0.99
Interest Burden	―	1.03	1.00	0.99	0.99
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
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	―	1.40	-0.93	0.44	1.49

CUBE CO.,LTD. (7112) Ratios

CUBE CO.,LTD. Ratios