Ratios	Feb 25	Feb 24	Feb 23	Feb 22
Liquidity Ratios
Current Ratio	―	0.74	0.74	0.76	0.77
Quick Ratio	―	0.09	0.09	0.11	0.12
Cash Ratio	―	0.03	0.03	0.04	0.06
Solvency Ratio	―	-0.05	0.04	0.07	0.08
Operating Cash Flow Ratio	―	<0.01	<0.01	0.05	-0.01
Short-Term Operating Cash Flow Coverage	―	0.01	0.02	0.12	-0.03
Net Current Asset Value	¥ ―	¥ -10.67B	¥ -10.30B	¥ -9.97B	¥ -9.68B
Leverage Ratios
Debt-to-Assets Ratio	―	0.41	0.37	0.33	0.32
Debt-to-Equity Ratio	―	1.48	1.12	0.97	0.94
Debt-to-Capital Ratio	―	0.60	0.53	0.49	0.48
Long-Term Debt-to-Capital Ratio	―	0.30	0.24	0.26	0.27
Financial Leverage Ratio	―	3.58	3.05	2.91	2.92
Debt Service Coverage Ratio	―	<0.01	0.11	0.24	0.31
Interest Coverage Ratio	―	-4.47	8.90	19.82	23.28
Debt to Market Cap	―	1.13	0.90	0.84	0.75
Interest Debt Per Share	―	1.27K	1.20K	1.07K	1.01K
Net Debt to EBITDA	―	21.06	13.02	5.63	4.43
Profitability Margins
Gross Profit Margin	―	29.30%	31.62%	31.57%	31.29%
EBIT Margin	―	-0.65%	-0.18%	1.77%	2.36%
EBITDA Margin	―	1.33%	2.01%	3.93%	4.45%
Operating Profit Margin	―	-0.65%	0.80%	1.80%	2.22%
Pretax Profit Margin	―	-3.33%	-0.27%	1.68%	2.26%
Net Profit Margin	―	-4.55%	-0.32%	1.04%	1.45%
Continuous Operations Profit Margin	―	-4.55%	-0.32%	1.04%	1.45%
Net Income Per EBT	―	136.40%	118.18%	61.49%	63.91%
EBT Per EBIT	―	511.75%	-33.38%	93.53%	101.89%
Return on Assets (ROA)	―	-6.42%	-0.43%	1.48%	2.16%
Return on Equity (ROE)	―	-22.98%	-1.30%	4.30%	6.29%
Return on Capital Employed (ROCE)	―	-2.00%	2.23%	4.95%	6.30%
Return on Invested Capital (ROIC)	―	-1.25%	1.47%	2.20%	3.01%
Return on Tangible Assets	―	-6.44%	-0.43%	1.48%	2.16%
Earnings Yield	―	-18.16%	-1.09%	3.93%	5.38%
Efficiency Ratios
Receivables Turnover	―	57.70	55.28	64.05	71.26
Payables Turnover	―	5.00	4.35	4.42	4.25
Inventory Turnover	―	2.88	2.77	3.10	3.29
Fixed Asset Turnover	―	2.91	2.71	2.79	2.93
Asset Turnover	―	1.41	1.35	1.43	1.49
Working Capital Turnover Ratio	―	-9.80	-10.87	-13.10	-12.86
Cash Conversion Cycle	―	60.12	54.56	40.80	30.18
Days of Sales Outstanding	―	6.33	6.60	5.70	5.12
Days of Inventory Outstanding	―	126.81	131.79	117.70	110.89
Days of Payables Outstanding	―	73.01	83.83	82.61	85.83
Operating Cycle	―	133.13	138.39	123.40	116.01
Cash Flow Ratios
Operating Cash Flow Per Share	―	9.99	15.87	72.20	-18.07
Free Cash Flow Per Share	―	-52.45	-114.80	-86.15	-153.16
CapEx Per Share	―	62.44	130.68	158.35	135.09
Free Cash Flow to Operating Cash Flow	―	-5.25	-7.23	-1.19	8.48
Dividend Paid and CapEx Coverage Ratio	―	0.12	0.11	0.42	-0.12
Capital Expenditure Coverage Ratio	―	0.16	0.12	0.46	-0.13
Operating Cash Flow Coverage Ratio	―	<0.01	0.01	0.07	-0.02
Operating Cash Flow to Sales Ratio	―	<0.01	<0.01	0.02	>-0.01
Free Cash Flow Yield	―	-4.84%	-9.01%	-7.16%	-12.29%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-5.51	-91.57	25.47	18.58
Price-to-Sales (P/S) Ratio	―	0.25	0.29	0.26	0.27
Price-to-Book (P/B) Ratio	―	1.27	1.19	1.10	1.17
Price-to-Free Cash Flow (P/FCF) Ratio	―	-20.65	-11.10	-13.98	-8.14
Price-to-Operating Cash Flow Ratio	―	108.36	80.26	16.68	-68.96
Price-to-Earnings Growth (PEG) Ratio	―	>-0.01	0.71	-0.86	-0.53
Price-to-Fair Value	―	1.27	1.19	1.10	1.17
Enterprise Value Multiple	―	39.88	27.43	12.34	10.47
Enterprise Value	―	24.72B	26.09B	23.81B	23.20B
EV to EBITDA	―	39.88	27.43	12.34	10.47
EV to Sales	―	0.53	0.55	0.49	0.47
EV to Free Cash Flow	―	-43.75	-21.12	-25.71	-14.11
EV to Operating Cash Flow	―	229.60	152.75	30.68	-119.60
Tangible Book Value Per Share	―	847.64	1.06K	1.09K	1.06K
Shareholders’ Equity Per Share	―	855.74	1.07K	1.10K	1.07K
Tax and Other Ratios
Effective Tax Rate	―	-0.36	-0.18	0.39	0.36
Revenue Per Share	―	4.33K	4.40K	4.57K	4.63K
Net Income Per Share	―	-196.65	-13.91	47.27	67.05
Tax Burden	―	1.36	1.18	0.61	0.64
Interest Burden	―	5.12	1.51	0.95	0.96
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	―	-0.05	-1.35	0.94	-0.27

Sunday Co., Ltd. (7450) Ratios

Sunday Co., Ltd. Ratios