Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	-	3.49	3.99	3.73
Quick Ratio	―	-	2.66	3.00	2.85
Cash Ratio	―	-	1.11	1.30	1.20
Solvency Ratio	―	-	0.29	0.29	0.39
Operating Cash Flow Ratio	―	-	0.35	0.23	0.37
Short-Term Operating Cash Flow Coverage	―	-	1.01	0.51	0.85
Net Current Asset Value	¥ ―	-	¥ 3.05B	¥ 3.00B	¥ 2.81B
Leverage Ratios
Debt-to-Assets Ratio	―	-	0.06	0.07	0.07
Debt-to-Equity Ratio	―	-	0.08	0.09	0.09
Debt-to-Capital Ratio	―	-	0.08	0.08	0.08
Long-Term Debt-to-Capital Ratio	―	-	0.00	0.00	0.00
Financial Leverage Ratio	―	-	1.28	1.24	1.25
Debt Service Coverage Ratio	―	-	1.02	0.80	1.09
Interest Coverage Ratio	―	-	125.12	59.69	162.75
Debt to Market Cap	―	-	0.15	0.18	0.18
Interest Debt Per Share	―	-	468.49	508.28	517.47
Net Debt to EBITDA	―	-	-1.80	-2.10	-1.31
Profitability Margins
Gross Profit Margin	―	-	14.04%	12.38%	14.97%
EBIT Margin	―	-	4.24%	2.60%	5.36%
EBITDA Margin	―	-	7.71%	6.44%	9.19%
Operating Profit Margin	―	-	3.84%	1.71%	4.88%
Pretax Profit Margin	―	-	4.21%	2.58%	5.33%
Net Profit Margin	―	-	2.99%	1.99%	3.95%
Continuous Operations Profit Margin	―	-	2.99%	1.99%	3.95%
Net Income Per EBT	―	-	71.04%	77.33%	74.06%
EBT Per EBIT	―	-	109.61%	150.40%	109.32%
Return on Assets (ROA)	―	-	2.93%	1.91%	3.90%
Return on Equity (ROE)	―	-	3.75%	2.38%	4.86%
Return on Capital Employed (ROCE)	―	-	4.59%	1.95%	5.73%
Return on Invested Capital (ROIC)	―	-	3.03%	1.39%	3.92%
Return on Tangible Assets	―	-	2.94%	1.92%	3.91%
Earnings Yield	―	-	6.88%	5.03%	10.07%
Efficiency Ratios
Receivables Turnover	―	-	6.20	3.76	3.84
Payables Turnover	―	-	13.80	15.98	14.98
Inventory Turnover	―	-	5.64	5.44	5.98
Fixed Asset Turnover	―	-	3.60	3.23	3.22
Asset Turnover	―	-	0.98	0.96	0.99
Working Capital Turnover Ratio	―	-	2.20	2.13	2.32
Cash Conversion Cycle	―	-	97.16	141.29	131.69
Days of Sales Outstanding	―	-	58.88	97.06	95.07
Days of Inventory Outstanding	―	-	64.73	67.07	60.99
Days of Payables Outstanding	―	-	26.44	22.84	24.37
Operating Cycle	―	-	123.61	164.13	156.07
Cash Flow Ratios
Operating Cash Flow Per Share	―	-	456.86	250.89	419.34
Free Cash Flow Per Share	―	-	315.47	44.13	142.79
CapEx Per Share	―	-	141.39	206.76	276.55
Free Cash Flow to Operating Cash Flow	―	-	0.69	0.18	0.34
Dividend Paid and CapEx Coverage Ratio	―	-	1.82	0.79	1.01
Capital Expenditure Coverage Ratio	―	-	3.23	1.21	1.52
Operating Cash Flow Coverage Ratio	―	-	0.98	0.50	0.81
Operating Cash Flow to Sales Ratio	―	-	0.06	0.04	0.06
Free Cash Flow Yield	―	-	10.13%	1.66%	5.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-	14.54	19.88	9.94
Price-to-Sales (P/S) Ratio	―	-	0.43	0.40	0.39
Price-to-Book (P/B) Ratio	―	-	0.55	0.47	0.48
Price-to-Free Cash Flow (P/FCF) Ratio	―	-	9.87	60.27	18.99
Price-to-Operating Cash Flow Ratio	―	-	6.82	10.60	6.47
Price-to-Earnings Growth (PEG) Ratio	―	-	0.24	-0.39	-0.28
Price-to-Fair Value	―	-	0.55	0.47	0.48
Enterprise Value Multiple	―	-	3.84	4.05	2.96
Enterprise Value	―	-	2.15B	1.77B	1.89B
EV to EBITDA	―	-	3.84	4.05	2.96
EV to Sales	―	-	0.30	0.26	0.27
EV to Free Cash Flow	―	-	6.72	39.72	13.16
EV to Operating Cash Flow	―	-	4.64	6.99	4.48
Tangible Book Value Per Share	―	-	5.69K	5.61K	5.60K
Shareholders’ Equity Per Share	―	-	5.71K	5.63K	5.61K
Tax and Other Ratios
Effective Tax Rate	―	-	0.29	0.23	0.26
Revenue Per Share	―	-	7.16K	6.72K	6.91K
Net Income Per Share	―	-	214.17	133.78	272.96
Tax Burden	―	-	0.71	0.77	0.74
Interest Burden	―	-	0.99	0.99	0.99
Research & Development to Revenue	―	-	<0.01	0.00	<0.01
SG&A to Revenue	―	-	<0.01	<0.01	<0.01
Stock-Based Compensation to Revenue	―	-	0.00	0.00	0.00
Income Quality	―	-	1.52	1.45	1.14

Eiken Industries Co., Ltd (7265) Ratios

Eiken Industries Co., Ltd Ratios