Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.82	1.86	1.80	1.88
Quick Ratio	―	1.63	1.68	1.65	1.73
Cash Ratio	―	0.70	0.66	0.86	0.87
Solvency Ratio	―	0.21	0.20	0.14	0.12
Operating Cash Flow Ratio	―	0.23	0.13	0.20	0.04
Short-Term Operating Cash Flow Coverage	―	465.47	245.19	0.00	0.00
Net Current Asset Value	¥ ―	¥ 9.05B	¥ 9.91B	¥ 8.93B	¥ 8.76B
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Capital Ratio	―	<0.01	<0.01	<0.01	<0.01
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.65	1.73	1.78	1.75
Debt Service Coverage Ratio	―	461.25	384.23	0.00	0.00
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	<0.01	<0.01	0.00	0.00
Interest Debt Per Share	―	5.18	7.03	4.63	6.45
Net Debt to EBITDA	―	-2.14	-2.32	-4.04	-4.98
Profitability Margins
Gross Profit Margin	―	22.53%	22.79%	21.61%	21.74%
EBIT Margin	―	10.12%	9.51%	7.02%	6.91%
EBITDA Margin	―	10.37%	9.75%	7.65%	6.04%
Operating Profit Margin	―	9.70%	9.51%	7.02%	6.91%
Pretax Profit Margin	―	10.12%	9.85%	7.38%	5.76%
Net Profit Margin	―	6.93%	6.94%	4.85%	3.94%
Continuous Operations Profit Margin	―	6.93%	6.94%	4.85%	3.94%
Net Income Per EBT	―	68.45%	70.45%	65.72%	68.37%
EBT Per EBIT	―	104.28%	103.57%	105.14%	83.31%
Return on Assets (ROA)	―	7.92%	8.00%	5.72%	4.85%
Return on Equity (ROE)	―	13.10%	13.84%	10.20%	8.49%
Return on Capital Employed (ROCE)	―	17.46%	18.16%	14.45%	14.78%
Return on Invested Capital (ROIC)	―	11.95%	12.78%	9.49%	10.10%
Return on Tangible Assets	―	7.93%	8.02%	5.74%	4.87%
Earnings Yield	―	6.83%	8.84%	7.64%	7.25%
Efficiency Ratios
Receivables Turnover	―	4.00	4.71	3.65	3.52
Payables Turnover	―	4.32	5.93	5.16	5.55
Inventory Turnover	―	12.91	12.43	14.55	16.08
Fixed Asset Turnover	―	118.64	111.61	113.52	116.12
Asset Turnover	―	1.14	1.15	1.18	1.23
Working Capital Turnover Ratio	―	3.72	3.64	3.52	3.39
Cash Conversion Cycle	―	35.04	45.27	54.43	60.79
Days of Sales Outstanding	―	91.17	77.48	100.13	103.83
Days of Inventory Outstanding	―	28.27	29.36	25.09	22.70
Days of Payables Outstanding	―	84.40	61.57	70.78	65.74
Operating Cycle	―	119.44	106.84	125.22	126.53
Cash Flow Ratios
Operating Cash Flow Per Share	―	827.76	470.21	680.39	117.20
Free Cash Flow Per Share	―	802.81	437.07	662.33	70.28
CapEx Per Share	―	24.95	33.14	18.07	46.92
Free Cash Flow to Operating Cash Flow	―	0.97	0.93	0.97	0.60
Dividend Paid and CapEx Coverage Ratio	―	2.55	2.44	4.31	0.68
Capital Expenditure Coverage Ratio	―	33.18	14.19	37.66	2.50
Operating Cash Flow Coverage Ratio	―	159.85	66.93	146.98	18.17
Operating Cash Flow to Sales Ratio	―	0.07	0.04	0.07	0.01
Free Cash Flow Yield	―	6.92%	5.17%	11.02%	1.48%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	14.64	11.31	13.09	13.80
Price-to-Sales (P/S) Ratio	―	1.01	0.79	0.64	0.54
Price-to-Book (P/B) Ratio	―	1.92	1.56	1.34	1.17
Price-to-Free Cash Flow (P/FCF) Ratio	―	14.45	19.36	9.07	67.66
Price-to-Operating Cash Flow Ratio	―	14.01	17.99	8.83	40.57
Price-to-Earnings Growth (PEG) Ratio	―	2.49	0.18	0.39	-0.89
Price-to-Fair Value	―	1.92	1.56	1.34	1.17
Enterprise Value Multiple	―	7.65	5.73	4.26	4.03
Enterprise Value	―	30.69B	20.35B	10.40B	7.16B
EV to EBITDA	―	7.65	5.73	4.26	4.03
EV to Sales	―	0.79	0.56	0.33	0.24
EV to Free Cash Flow	―	11.29	13.77	4.66	30.27
EV to Operating Cash Flow	―	10.95	12.80	4.53	18.15
Tangible Book Value Per Share	―	3.19K	5.39K	4.48K	4.03K
Shareholders’ Equity Per Share	―	6.05K	5.41K	4.50K	4.06K
Tax and Other Ratios
Effective Tax Rate	―	0.32	0.30	0.34	0.32
Revenue Per Share	―	11.44K	10.77K	9.46K	8.75K
Net Income Per Share	―	792.12	748.06	459.12	344.56
Tax Burden	―	0.68	0.70	0.66	0.68
Interest Burden	―	1.00	1.04	1.05	0.83
Research & Development to Revenue	―	0.00	<0.01	<0.01	<0.01
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	―	1.04	0.63	0.97	0.23

Nishikawa Keisoku Co., Ltd. (7500) Ratios

Nishikawa Keisoku Co., Ltd. Ratios