Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.39	1.04	1.80	2.04
Quick Ratio	―	1.09	0.35	0.87	1.22
Cash Ratio	―	0.76	0.11	0.49	0.75
Solvency Ratio	―	0.04	0.03	0.07	0.08
Operating Cash Flow Ratio	―	0.72	-0.02	-0.25	-0.42
Short-Term Operating Cash Flow Coverage	―	0.93	-0.02	-0.33	-0.72
Net Current Asset Value	¥ ―	¥ -257.04M	¥ -261.01M	¥ 274.35M	¥ 255.25M
Leverage Ratios
Debt-to-Assets Ratio	―	0.30	0.32	0.23	0.17
Debt-to-Equity Ratio	―	0.57	0.64	0.39	0.28
Debt-to-Capital Ratio	―	0.36	0.39	0.28	0.22
Long-Term Debt-to-Capital Ratio	―	0.15	0.02	0.01	0.04
Financial Leverage Ratio	―	1.90	2.00	1.72	1.66
Debt Service Coverage Ratio	―	0.11	0.06	0.14	0.23
Interest Coverage Ratio	―	5.46	4.76	17.49	35.94
Debt to Market Cap	―	0.71	0.64	0.41	0.34
Interest Debt Per Share	―	247.06	272.21	164.18	113.08
Net Debt to EBITDA	―	4.91	11.50	2.20	-0.47
Profitability Margins
Gross Profit Margin	―	26.61%	30.02%	28.00%	27.52%
EBIT Margin	―	0.95%	1.68%	2.46%	1.90%
EBITDA Margin	―	1.63%	2.41%	3.02%	2.48%
Operating Profit Margin	―	2.36%	1.72%	2.46%	2.50%
Pretax Profit Margin	―	0.52%	1.32%	2.32%	1.83%
Net Profit Margin	―	0.89%	0.75%	1.67%	1.69%
Continuous Operations Profit Margin	―	0.89%	0.75%	1.67%	1.69%
Net Income Per EBT	―	171.12%	56.41%	72.03%	92.43%
EBT Per EBIT	―	22.12%	76.59%	94.06%	73.02%
Return on Assets (ROA)	―	1.04%	0.76%	2.17%	2.35%
Return on Equity (ROE)	―	1.98%	1.51%	3.75%	3.92%
Return on Capital Employed (ROCE)	―	3.80%	2.90%	4.53%	4.64%
Return on Invested Capital (ROIC)	―	5.03%	1.06%	2.49%	3.60%
Return on Tangible Assets	―	1.04%	0.76%	2.17%	2.36%
Earnings Yield	―	2.43%	1.46%	3.85%	4.75%
Efficiency Ratios
Receivables Turnover	―	15.71	11.65	13.99	13.18
Payables Turnover	―	59.62	28.97	31.09	17.47
Inventory Turnover	―	10.36	2.59	3.44	4.96
Fixed Asset Turnover	―	2.15	1.89	3.20	3.27
Asset Turnover	―	1.17	1.01	1.30	1.39
Working Capital Turnover Ratio	―	18.89	9.39	5.48	6.11
Cash Conversion Cycle	―	52.33	159.84	120.49	80.32
Days of Sales Outstanding	―	23.24	31.34	26.09	27.70
Days of Inventory Outstanding	―	35.22	141.10	106.14	73.53
Days of Payables Outstanding	―	6.12	12.60	11.74	20.90
Operating Cycle	―	58.45	172.44	132.22	101.22
Cash Flow Ratios
Operating Cash Flow Per Share	―	159.77	-6.19	-51.99	-69.07
Free Cash Flow Per Share	―	156.23	-168.53	-63.97	-72.09
CapEx Per Share	―	3.53	162.34	11.98	3.02
Free Cash Flow to Operating Cash Flow	―	0.98	27.23	1.23	1.04
Dividend Paid and CapEx Coverage Ratio	―	26.84	-0.04	-3.69	-15.06
Capital Expenditure Coverage Ratio	―	45.20	-0.04	-4.34	-22.90
Operating Cash Flow Coverage Ratio	―	0.66	-0.02	-0.32	-0.61
Operating Cash Flow to Sales Ratio	―	0.17	>-0.01	-0.06	-0.07
Free Cash Flow Yield	―	45.42%	-39.19%	-15.91%	-21.85%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	41.17	68.30	25.95	21.05
Price-to-Sales (P/S) Ratio	―	0.37	0.51	0.43	0.36
Price-to-Book (P/B) Ratio	―	0.81	1.03	0.97	0.82
Price-to-Free Cash Flow (P/FCF) Ratio	―	2.20	-2.55	-6.28	-4.58
Price-to-Operating Cash Flow Ratio	―	2.15	-69.47	-7.73	-4.78
Price-to-Earnings Growth (PEG) Ratio	―	1.27	-1.15	-22.59	0.08
Price-to-Fair Value	―	0.81	1.03	0.97	0.82
Enterprise Value Multiple	―	27.44	32.64	16.55	13.88
Enterprise Value	―	1.51B	2.39B	1.67B	1.15B
EV to EBITDA	―	27.44	32.64	16.55	13.88
EV to Sales	―	0.45	0.79	0.50	0.34
EV to Free Cash Flow	―	2.68	-3.94	-7.25	-4.43
EV to Operating Cash Flow	―	2.62	-107.28	-8.92	-4.62
Tangible Book Value Per Share	―	422.61	417.49	413.12	399.56
Shareholders’ Equity Per Share	―	422.93	417.88	413.58	400.08
Tax and Other Ratios
Effective Tax Rate	―	-0.71	0.44	0.28	0.08
Revenue Per Share	―	934.95	844.71	928.08	927.98
Net Income Per Share	―	8.35	6.30	15.49	15.67
Tax Burden	―	1.71	0.56	0.72	0.92
Interest Burden	―	0.55	0.78	0.94	0.96
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.03	0.04	0.04	0.03
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	19.12	-0.55	-2.42	-4.07

CAPITA, Inc. (7462) Ratios

CAPITA, Inc. Ratios