Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	8.04	5.82	7.01	4.63
Quick Ratio	―	6.92	5.21	6.31	4.29
Cash Ratio	―	5.21	4.35	5.34	3.71
Solvency Ratio	―	0.30	0.25	0.40	0.68
Operating Cash Flow Ratio	―	-0.63	0.36	-0.34	0.45
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 2.69B	¥ 3.05B	¥ 3.07B	¥ 3.13B
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	―	1.14	1.21	1.17	1.26
Debt Service Coverage Ratio	―	0.00	0.00	0.00	44.11
Interest Coverage Ratio	―	0.00	0.00	0.00	62.05
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	0.00	0.00	0.00	2.65
Net Debt to EBITDA	―	-10.90	-11.01	-7.87	-3.49
Profitability Margins
Gross Profit Margin	―	57.71%	55.71%	55.33%	52.85%
EBIT Margin	―	1.22%	3.41%	6.02%	16.16%
EBITDA Margin	―	3.98%	5.42%	7.42%	16.80%
Operating Profit Margin	―	1.22%	3.41%	5.95%	16.33%
Pretax Profit Margin	―	1.32%	3.50%	6.02%	16.16%
Net Profit Margin	―	0.72%	2.24%	3.93%	10.97%
Continuous Operations Profit Margin	―	0.72%	2.24%	3.93%	10.97%
Net Income Per EBT	―	54.46%	63.89%	65.30%	67.87%
EBT Per EBIT	―	107.86%	102.54%	101.07%	98.99%
Return on Assets (ROA)	―	0.76%	2.26%	4.23%	13.20%
Return on Equity (ROE)	―	0.86%	2.73%	4.94%	16.61%
Return on Capital Employed (ROCE)	―	1.41%	4.00%	7.27%	24.28%
Return on Invested Capital (ROIC)	―	0.77%	2.56%	4.75%	16.48%
Return on Tangible Assets	―	0.77%	2.27%	4.24%	13.24%
Earnings Yield	―	0.95%	3.72%	5.79%	9.06%
Efficiency Ratios
Receivables Turnover	―	10.48	12.05	13.83	15.72
Payables Turnover	―	22.60	13.40	66.08	40.42
Inventory Turnover	―	4.53	5.33	5.88	8.63
Fixed Asset Turnover	―	11.87	12.59	8.99	17.40
Asset Turnover	―	1.05	1.01	1.08	1.20
Working Capital Turnover Ratio	―	1.60	1.52	1.52	2.48
Cash Conversion Cycle	―	99.20	71.58	82.96	56.48
Days of Sales Outstanding	―	34.84	30.29	26.39	23.22
Days of Inventory Outstanding	―	80.50	68.54	62.09	42.29
Days of Payables Outstanding	―	16.15	27.24	5.52	9.03
Operating Cycle	―	115.34	98.83	88.48	65.50
Cash Flow Ratios
Operating Cash Flow Per Share	―	-41.60	39.14	-29.28	71.40
Free Cash Flow Per Share	―	-62.13	14.29	-62.16	65.33
CapEx Per Share	―	20.53	24.85	32.88	6.07
Free Cash Flow to Operating Cash Flow	―	1.49	0.37	2.12	0.91
Dividend Paid and CapEx Coverage Ratio	―	-2.03	1.58	-0.89	11.76
Capital Expenditure Coverage Ratio	―	-2.03	1.58	-0.89	11.76
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	-0.05	0.05	-0.04	0.07
Free Cash Flow Yield	―	-10.39%	2.97%	-11.45%	5.35%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	104.93	26.90	17.28	11.04
Price-to-Sales (P/S) Ratio	―	0.75	0.60	0.68	1.21
Price-to-Book (P/B) Ratio	―	0.90	0.73	0.85	1.83
Price-to-Free Cash Flow (P/FCF) Ratio	―	-9.62	33.65	-8.74	18.69
Price-to-Operating Cash Flow Ratio	―	-14.37	12.29	-18.55	17.10
Price-to-Earnings Growth (PEG) Ratio	―	-1.54	-0.62	-0.24	-0.82
Price-to-Fair Value	―	0.90	0.73	0.85	1.83
Enterprise Value Multiple	―	7.98	0.08	1.28	3.72
Enterprise Value	―	1.55B	22.20M	462.34M	3.47B
EV to EBITDA	―	7.98	0.08	1.28	3.72
EV to Sales	―	0.32	<0.01	0.10	0.62
EV to Free Cash Flow	―	-4.07	0.26	-1.22	9.63
EV to Operating Cash Flow	―	-6.07	0.09	-2.60	8.81
Tangible Book Value Per Share	―	651.44	651.67	633.99	663.15
Shareholders’ Equity Per Share	―	661.10	654.68	635.72	665.55
Tax and Other Ratios
Effective Tax Rate	―	0.46	0.36	0.35	0.32
Revenue Per Share	―	795.38	799.53	799.75	1.01K
Net Income Per Share	―	5.70	17.88	31.42	110.58
Tax Burden	―	0.54	0.64	0.65	0.68
Interest Burden	―	1.08	1.03	1.00	1.00
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	―	-7.30	2.19	-0.93	0.44

CUBE CO.,LTD. (7112) Ratios

CUBE CO.,LTD. Ratios