Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	3.64	3.43	3.60	3.70
Quick Ratio	―	3.01	2.81	2.91	3.22
Cash Ratio	―	1.78	1.60	1.24	1.72
Solvency Ratio	―	0.11	-0.08	0.01	-0.10
Operating Cash Flow Ratio	―	0.10	0.34	-0.58	0.13
Short-Term Operating Cash Flow Coverage	―	0.13	0.48	-0.92	0.19
Net Current Asset Value	¥ ―	¥ 2.42B	¥ 2.42B	¥ 2.39B	¥ 2.60B
Leverage Ratios
Debt-to-Assets Ratio	―	0.13	0.13	0.15	0.16
Debt-to-Equity Ratio	―	0.17	0.18	0.20	0.22
Debt-to-Capital Ratio	―	0.15	0.15	0.17	0.18
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.04	0.04
Financial Leverage Ratio	―	1.31	1.34	1.38	1.38
Debt Service Coverage Ratio	―	0.21	-0.14	-0.18	-0.24
Interest Coverage Ratio	―	1.64	-51.25	-49.43	-46.02
Debt to Market Cap	―	3.54	4.40	6.76	7.54
Interest Debt Per Share	―	1.58K	1.58K	1.78K	1.98K
Net Debt to EBITDA	―	-6.24	9.10	4.14	5.34
Profitability Margins
Gross Profit Margin	―	30.01%	24.90%	23.34%	25.47%
EBIT Margin	―	2.85%	-2.52%	0.03%	-3.28%
EBITDA Margin	―	3.68%	-2.22%	-1.92%	-3.02%
Operating Profit Margin	―	0.14%	-4.09%	-3.95%	-3.69%
Pretax Profit Margin	―	2.77%	-2.60%	-0.04%	-3.36%
Net Profit Margin	―	2.61%	-2.66%	-0.10%	-3.44%
Continuous Operations Profit Margin	―	2.61%	-2.66%	-0.10%	-3.44%
Net Income Per EBT	―	94.48%	102.45%	214.12%	102.34%
EBT Per EBIT	―	2046.92%	63.54%	1.14%	91.09%
Return on Assets (ROA)	―	2.04%	-2.28%	-0.10%	-3.40%
Return on Equity (ROE)	―	2.66%	-3.05%	-0.14%	-4.68%
Return on Capital Employed (ROCE)	―	0.13%	-4.33%	-4.97%	-4.46%
Return on Invested Capital (ROIC)	―	0.10%	-3.80%	-9.34%	-3.96%
Return on Tangible Assets	―	2.05%	-2.30%	-0.10%	-3.40%
Earnings Yield	―	55.04%	-74.57%	-4.61%	-164.27%
Efficiency Ratios
Receivables Turnover	―	8.53	3.79	3.55	3.92
Payables Turnover	―	46.76	39.59	62.54	44.90
Inventory Turnover	―	5.01	5.37	6.23	8.46
Fixed Asset Turnover	―	6.49	7.05	7.59	6.83
Asset Turnover	―	0.78	0.86	1.03	0.99
Working Capital Turnover Ratio	―	1.70	1.78	2.08	2.02
Cash Conversion Cycle	―	107.83	155.08	155.61	128.19
Days of Sales Outstanding	―	42.81	96.37	102.81	93.19
Days of Inventory Outstanding	―	72.83	67.93	58.63	43.12
Days of Payables Outstanding	―	7.81	9.22	5.84	8.13
Operating Cycle	―	115.64	164.30	161.44	136.32
Cash Flow Ratios
Operating Cash Flow Per Share	―	209.86	756.18	-1.29K	303.45
Free Cash Flow Per Share	―	141.04	680.85	-1.31K	281.78
CapEx Per Share	―	68.82	75.33	23.33	21.67
Free Cash Flow to Operating Cash Flow	―	0.67	0.90	1.02	0.93
Dividend Paid and CapEx Coverage Ratio	―	1.19	4.17	-9.65	2.25
Capital Expenditure Coverage Ratio	―	3.05	10.04	-55.07	14.00
Operating Cash Flow Coverage Ratio	―	0.13	0.48	-0.73	0.15
Operating Cash Flow to Sales Ratio	―	0.02	0.08	-0.10	0.02
Free Cash Flow Yield	―	31.77%	190.45%	-500.32%	108.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	1.82	-1.34	-21.67	-0.61
Price-to-Sales (P/S) Ratio	―	0.05	0.04	0.02	0.02
Price-to-Book (P/B) Ratio	―	0.05	0.04	0.03	0.03
Price-to-Free Cash Flow (P/FCF) Ratio	―	3.15	0.53	-0.20	0.92
Price-to-Operating Cash Flow Ratio	―	2.12	0.47	-0.20	0.86
Price-to-Earnings Growth (PEG) Ratio	―	-0.02	>-0.01	0.22	-0.05
Price-to-Fair Value	―	0.05	0.04	0.03	0.03
Enterprise Value Multiple	―	-4.95	7.50	3.05	4.65
Enterprise Value	―	-865.79M	-848.26M	-374.01M	-891.81M
EV to EBITDA	―	-4.95	7.50	3.05	4.65
EV to Sales	―	-0.18	-0.17	-0.06	-0.14
EV to Free Cash Flow	―	-12.06	-2.45	0.56	-6.22
EV to Operating Cash Flow	―	-8.11	-2.20	0.57	-5.77
Tangible Book Value Per Share	―	9.07K	8.63K	8.80K	9.12K
Shareholders’ Equity Per Share	―	9.18K	8.73K	8.84K	9.15K
Tax and Other Ratios
Effective Tax Rate	―	0.06	-0.02	-1.14	-0.02
Revenue Per Share	―	9.35K	10.01K	12.53K	12.45K
Net Income Per Share	―	244.36	-266.59	-12.07	-427.75
Tax Burden	―	0.94	1.02	2.14	1.02
Interest Burden	―	0.97	1.03	-1.29	1.02
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.11	0.12	0.12	0.13
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.81	-2.84	228.01	-0.73

Toho Lamac Co., Ltd. (7422) Ratios

Toho Lamac Co., Ltd. Ratios