Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.48	1.53	1.58	1.71
Quick Ratio	―	1.13	1.31	1.12	1.23
Cash Ratio	―	0.28	0.42	0.19	0.13
Solvency Ratio	―	0.11	0.09	0.04	0.03
Operating Cash Flow Ratio	―	0.06	0.40	0.05	-0.11
Short-Term Operating Cash Flow Coverage	―	0.52	3.34	0.31	-2.03
Net Current Asset Value	¥ ―	¥ 222.82M	¥ 198.84M	¥ 23.13M	¥ 749.96M
Leverage Ratios
Debt-to-Assets Ratio	―	0.09	0.12	0.17	0.02
Debt-to-Equity Ratio	―	0.20	0.28	0.42	0.05
Debt-to-Capital Ratio	―	0.17	0.22	0.30	0.04
Long-Term Debt-to-Capital Ratio	―	0.09	0.15	0.21	0.00
Financial Leverage Ratio	―	2.15	2.37	2.52	2.17
Debt Service Coverage Ratio	―	1.26	1.08	0.34	0.73
Interest Coverage Ratio	―	45.59	32.28	8.22	-40.47
Debt to Market Cap	―	0.14	0.19	0.28	0.03
Interest Debt Per Share	―	80.64	107.25	147.56	16.17
Net Debt to EBITDA	―	-0.33	-0.90	3.49	-1.95
Profitability Margins
Gross Profit Margin	―	8.79%	8.64%	7.65%	7.25%
EBIT Margin	―	0.68%	0.91%	0.39%	0.09%
EBITDA Margin	―	1.41%	1.54%	0.70%	0.39%
Operating Profit Margin	―	0.80%	0.61%	0.12%	-0.24%
Pretax Profit Margin	―	0.67%	0.89%	0.38%	0.08%
Net Profit Margin	―	0.90%	0.82%	0.26%	0.06%
Continuous Operations Profit Margin	―	0.90%	0.82%	0.26%	0.06%
Net Income Per EBT	―	134.70%	91.65%	67.95%	67.95%
EBT Per EBIT	―	82.69%	145.30%	308.31%	-33.99%
Return on Assets (ROA)	―	3.35%	2.91%	0.99%	0.24%
Return on Equity (ROE)	―	7.20%	6.90%	2.50%	0.52%
Return on Capital Employed (ROCE)	―	4.91%	3.65%	0.77%	-1.76%
Return on Invested Capital (ROIC)	―	4.56%	3.09%	0.47%	-1.15%
Return on Tangible Assets	―	3.35%	2.91%	0.99%	0.24%
Earnings Yield	―	4.96%	4.58%	1.65%	0.31%
Efficiency Ratios
Receivables Turnover	―	11.44	10.17	10.98	0.00
Payables Turnover	―	11.76	11.39	12.80	11.72
Inventory Turnover	―	25.11	35.60	20.38	20.21
Fixed Asset Turnover	―	14.55	13.56	13.75	26.16
Asset Turnover	―	3.74	3.57	3.84	4.31
Working Capital Turnover Ratio	―	18.29	16.55	16.40	14.82
Cash Conversion Cycle	―	15.42	14.09	22.62	-13.09
Days of Sales Outstanding	―	31.92	35.88	33.23	0.00
Days of Inventory Outstanding	―	14.54	10.25	17.91	18.06
Days of Payables Outstanding	―	31.04	32.04	28.52	31.14
Operating Cycle	―	46.46	46.13	51.14	18.06
Cash Flow Ratios
Operating Cash Flow Per Share	―	21.38	142.06	17.68	-32.47
Free Cash Flow Per Share	―	7.94	130.55	-104.32	-35.61
CapEx Per Share	―	13.44	11.51	122.00	3.13
Free Cash Flow to Operating Cash Flow	―	0.37	0.92	-5.90	1.10
Dividend Paid and CapEx Coverage Ratio	―	1.30	9.77	0.14	-5.30
Capital Expenditure Coverage Ratio	―	1.59	12.34	0.14	-10.36
Operating Cash Flow Coverage Ratio	―	0.27	1.33	0.12	-2.03
Operating Cash Flow to Sales Ratio	―	<0.01	0.04	<0.01	-0.01
Free Cash Flow Yield	―	1.36%	23.02%	-19.83%	-6.31%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	20.14	21.81	60.72	318.08
Price-to-Sales (P/S) Ratio	―	0.18	0.18	0.16	0.18
Price-to-Book (P/B) Ratio	―	1.45	1.51	1.52	1.66
Price-to-Free Cash Flow (P/FCF) Ratio	―	73.41	4.34	-5.04	-15.84
Price-to-Operating Cash Flow Ratio	―	27.27	3.99	29.75	-17.37
Price-to-Earnings Growth (PEG) Ratio	―	1.78	0.11	0.16	-3.87
Price-to-Fair Value	―	1.45	1.51	1.52	1.66
Enterprise Value Multiple	―	12.48	10.67	25.94	42.94
Enterprise Value	―	3.56B	3.27B	3.80B	3.38B
EV to EBITDA	―	12.48	10.67	25.94	42.94
EV to Sales	―	0.18	0.16	0.18	0.17
EV to Free Cash Flow	―	71.54	4.01	-5.83	-15.15
EV to Operating Cash Flow	―	26.57	3.68	34.37	-16.61
Tangible Book Value Per Share	―	401.49	376.02	346.44	339.58
Shareholders’ Equity Per Share	―	402.03	376.51	347.15	340.37
Tax and Other Ratios
Effective Tax Rate	―	-0.35	0.08	0.32	0.32
Revenue Per Share	―	3.23K	3.18K	3.36K	3.18K
Net Income Per Share	―	28.94	26.00	8.66	1.77
Tax Burden	―	1.35	0.92	0.68	0.68
Interest Burden	―	0.97	0.98	0.96	0.93
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.02	0.01	0.01	0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.74	5.01	1.39	-12.45

Yokohama Gyorui Co., Ltd. (7443) Ratios

Yokohama Gyorui Co., Ltd. Ratios