Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	3.13	3.64	3.43	3.60
Quick Ratio	―	2.38	3.01	2.81	2.91
Cash Ratio	―	1.39	1.78	1.60	1.24
Solvency Ratio	―	0.03	0.11	-0.08	0.01
Operating Cash Flow Ratio	―	-0.35	0.10	0.34	-0.58
Short-Term Operating Cash Flow Coverage	―	-0.44	0.13	0.48	-0.92
Net Current Asset Value	¥ ―	¥ 2.18B	¥ 2.42B	¥ 2.42B	¥ 2.39B
Leverage Ratios
Debt-to-Assets Ratio	―	0.23	0.13	0.13	0.15
Debt-to-Equity Ratio	―	0.34	0.17	0.18	0.20
Debt-to-Capital Ratio	―	0.25	0.15	0.15	0.17
Long-Term Debt-to-Capital Ratio	―	0.09	0.00	0.00	0.04
Financial Leverage Ratio	―	1.48	1.31	1.34	1.38
Debt Service Coverage Ratio	―	0.07	0.21	-0.14	0.04
Interest Coverage Ratio	―	-16.27	1.64	-51.25	-49.43
Debt to Market Cap	―	0.60	3.54	4.40	6.76
Interest Debt Per Share	―	302.15	1.58K	1.58K	1.78K
Net Debt to EBITDA	―	-3.69	-6.24	9.10	-15.09
Profitability Margins
Gross Profit Margin	―	28.36%	30.01%	24.90%	23.34%
EBIT Margin	―	1.28%	2.85%	-2.52%	0.03%
EBITDA Margin	―	2.41%	3.68%	-2.22%	0.53%
Operating Profit Margin	―	-2.65%	0.14%	-4.09%	-3.95%
Pretax Profit Margin	―	1.12%	2.77%	-2.60%	-0.04%
Net Profit Margin	―	0.38%	2.61%	-2.66%	-0.10%
Continuous Operations Profit Margin	―	0.38%	2.61%	-2.66%	-0.10%
Net Income Per EBT	―	34.32%	94.48%	102.45%	214.12%
EBT Per EBIT	―	-42.22%	2046.92%	63.54%	1.14%
Return on Assets (ROA)	―	0.26%	2.04%	-2.28%	-0.10%
Return on Equity (ROE)	―	0.39%	2.66%	-3.05%	-0.14%
Return on Capital Employed (ROCE)	―	-2.27%	0.13%	-4.33%	-4.97%
Return on Invested Capital (ROIC)	―	-0.65%	0.10%	-3.71%	-4.36%
Return on Tangible Assets	―	0.26%	2.05%	-2.30%	-0.10%
Earnings Yield	―	0.69%	55.04%	-74.57%	-4.61%
Efficiency Ratios
Receivables Turnover	―	3.79	8.53	3.79	3.55
Payables Turnover	―	36.86	46.76	39.59	62.54
Inventory Turnover	―	3.14	5.01	5.37	6.23
Fixed Asset Turnover	―	2.55	6.49	7.05	7.59
Asset Turnover	―	0.68	0.78	0.86	1.03
Working Capital Turnover Ratio	―	1.58	1.70	1.78	2.08
Cash Conversion Cycle	―	202.76	107.83	155.08	155.61
Days of Sales Outstanding	―	96.35	42.81	96.37	102.81
Days of Inventory Outstanding	―	116.31	72.83	67.93	58.63
Days of Payables Outstanding	―	9.90	7.81	9.22	5.84
Operating Cycle	―	212.66	115.64	164.30	161.44
Cash Flow Ratios
Operating Cash Flow Per Share	―	-94.75	209.86	756.18	-1.29K
Free Cash Flow Per Share	―	-187.69	141.04	680.85	-1.31K
CapEx Per Share	―	92.94	68.82	75.33	23.33
Free Cash Flow to Operating Cash Flow	―	1.98	0.67	0.90	1.02
Dividend Paid and CapEx Coverage Ratio	―	-0.91	1.19	4.17	-9.65
Capital Expenditure Coverage Ratio	―	-1.02	3.05	10.04	-55.07
Operating Cash Flow Coverage Ratio	―	-0.32	0.13	0.48	-0.73
Operating Cash Flow to Sales Ratio	―	-0.11	0.02	0.08	-0.10
Free Cash Flow Yield	―	-37.54%	31.77%	190.45%	-500.32%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	145.56	1.82	-1.34	-21.67
Price-to-Sales (P/S) Ratio	―	0.56	0.05	0.04	0.02
Price-to-Book (P/B) Ratio	―	0.56	0.05	0.04	0.03
Price-to-Free Cash Flow (P/FCF) Ratio	―	-2.66	3.15	0.53	-0.20
Price-to-Operating Cash Flow Ratio	―	-5.28	2.12	0.47	-0.20
Price-to-Earnings Growth (PEG) Ratio	―	-1.69	-0.02	>-0.01	0.22
Price-to-Fair Value	―	0.56	0.05	0.04	0.03
Enterprise Value Multiple	―	19.48	-4.95	7.50	-11.13
Enterprise Value	―	2.14B	-865.79M	-848.26M	-374.01M
EV to EBITDA	―	19.48	-4.95	7.50	-11.13
EV to Sales	―	0.47	-0.18	-0.17	-0.06
EV to Free Cash Flow	―	-2.24	-12.06	-2.45	0.56
EV to Operating Cash Flow	―	-4.44	-8.11	-2.20	0.57
Tangible Book Value Per Share	―	888.66	9.07K	8.63K	8.80K
Shareholders’ Equity Per Share	―	888.66	9.18K	8.73K	8.84K
Tax and Other Ratios
Effective Tax Rate	―	0.66	0.06	-0.02	-1.14
Revenue Per Share	―	893.75	9.35K	10.01K	12.53K
Net Income Per Share	―	3.44	244.36	-266.59	-12.07
Tax Burden	―	0.34	0.94	1.02	2.14
Interest Burden	―	0.87	0.97	1.03	-1.29
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.11	0.12	0.12
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-27.58	0.81	-2.84	106.49

Toho Lamac Co., Ltd. (7422) Ratios

Toho Lamac Co., Ltd. Ratios