Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.53	2.06	3.67	6.14
Quick Ratio	―	1.49	2.02	3.61	6.08
Cash Ratio	―	1.31	1.85	3.35	5.38
Solvency Ratio	―	-0.13	-0.13	-0.30	0.07
Operating Cash Flow Ratio	―	-0.13	-0.23	-0.92	0.66
Short-Term Operating Cash Flow Coverage	―	-0.35	-0.62	-6.19	2.50
Net Current Asset Value	¥ ―	¥ -511.68M	¥ -335.15M	¥ 57.97M	¥ 482.39M
Leverage Ratios
Debt-to-Assets Ratio	―	0.48	0.44	0.31	0.21
Debt-to-Equity Ratio	―	1.75	1.21	0.61	0.32
Debt-to-Capital Ratio	―	0.64	0.55	0.38	0.24
Long-Term Debt-to-Capital Ratio	―	0.58	0.50	0.36	0.21
Financial Leverage Ratio	―	3.61	2.74	1.97	1.51
Debt Service Coverage Ratio	―	-0.90	-0.98	-6.72	0.93
Interest Coverage Ratio	―	-27.24	-79.87	-944.74	-4.14K
Debt to Market Cap	―	0.48	0.50	0.36	0.24
Interest Debt Per Share	―	196.87	207.33	137.52	98.57
Net Debt to EBITDA	―	-1.78	-0.52	1.18	-12.00
Profitability Margins
Gross Profit Margin	―	65.54%	69.17%	67.76%	67.49%
EBIT Margin	―	-10.82%	-11.91%	-21.79%	-0.99%
EBITDA Margin	―	-6.87%	-8.17%	-18.02%	8.02%
Operating Profit Margin	―	-7.47%	-10.95%	-25.75%	-93.76%
Pretax Profit Margin	―	-11.10%	-12.05%	-21.82%	-1.01%
Net Profit Margin	―	-11.68%	-12.53%	-22.12%	-1.72%
Continuous Operations Profit Margin	―	-11.68%	-12.53%	-22.12%	-1.72%
Net Income Per EBT	―	105.24%	103.94%	101.41%	169.46%
EBT Per EBIT	―	148.45%	110.04%	84.74%	1.08%
Return on Assets (ROA)	―	-14.19%	-11.59%	-17.57%	-0.58%
Return on Equity (ROE)	―	-51.27%	-31.80%	-34.57%	-0.87%
Return on Capital Employed (ROCE)	―	-12.21%	-12.95%	-23.88%	-35.02%
Return on Invested Capital (ROIC)	―	-11.36%	-12.21%	-23.59%	-57.29%
Return on Tangible Assets	―	-14.32%	-11.68%	-17.71%	-0.58%
Earnings Yield	―	-13.98%	-13.13%	-20.14%	-0.69%
Efficiency Ratios
Receivables Turnover	―	37.51	36.35	31.95	21.29
Payables Turnover	―	13.70	11.92	10.87	6.18
Inventory Turnover	―	44.61	39.37	33.65	19.58
Fixed Asset Turnover	―	2.76	2.36	2.59	1.58
Asset Turnover	―	1.22	0.93	0.79	0.34
Working Capital Turnover Ratio	―	6.06	3.13	1.72	0.76
Cash Conversion Cycle	―	-8.74	-11.31	-11.31	-23.25
Days of Sales Outstanding	―	9.73	10.04	11.42	17.14
Days of Inventory Outstanding	―	8.18	9.27	10.85	18.64
Days of Payables Outstanding	―	26.65	30.62	33.58	59.03
Operating Cycle	―	17.91	19.31	22.27	35.78
Cash Flow Ratios
Operating Cash Flow Per Share	―	-13.94	-23.32	-58.54	30.58
Free Cash Flow Per Share	―	-43.96	-94.06	-76.81	7.44
CapEx Per Share	―	30.02	70.74	18.26	23.14
Free Cash Flow to Operating Cash Flow	―	3.15	4.03	1.31	0.24
Dividend Paid and CapEx Coverage Ratio	―	-0.46	-0.33	-2.42	1.32
Capital Expenditure Coverage Ratio	―	-0.46	-0.33	-3.21	1.32
Operating Cash Flow Coverage Ratio	―	-0.07	-0.11	-0.43	0.31
Operating Cash Flow to Sales Ratio	―	-0.03	-0.05	-0.17	0.20
Free Cash Flow Yield	―	-10.72%	-22.77%	-19.95%	1.90%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-7.15	-7.62	-4.97	-145.78
Price-to-Sales (P/S) Ratio	―	0.83	0.95	1.10	2.51
Price-to-Book (P/B) Ratio	―	3.67	2.42	1.72	1.28
Price-to-Free Cash Flow (P/FCF) Ratio	―	-9.33	-4.39	-5.01	52.68
Price-to-Operating Cash Flow Ratio	―	-29.41	-17.71	-6.58	12.82
Price-to-Earnings Growth (PEG) Ratio	―	-1.24	0.25	>-0.01	1.49
Price-to-Fair Value	―	3.67	2.42	1.72	1.28
Enterprise Value Multiple	―	-13.93	-12.20	-4.91	19.25
Enterprise Value	―	1.79B	1.64B	1.18B	920.35M
EV to EBITDA	―	-13.93	-12.20	-4.91	19.25
EV to Sales	―	0.96	1.00	0.89	1.54
EV to Free Cash Flow	―	-10.69	-4.59	-4.04	32.45
EV to Operating Cash Flow	―	-33.71	-18.50	-5.30	7.90
Tangible Book Value Per Share	―	98.73	167.10	220.86	303.89
Shareholders’ Equity Per Share	―	111.82	170.50	224.26	307.35
Tax and Other Ratios
Effective Tax Rate	―	-0.05	-0.04	-0.01	-0.69
Revenue Per Share	―	491.02	432.80	350.42	156.41
Net Income Per Share	―	-57.33	-54.21	-77.53	-2.69
Tax Burden	―	1.05	1.04	1.01	1.69
Interest Burden	―	1.03	1.01	1.00	1.02
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.11	0.14	0.16
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.24	0.43	0.77	-26.26

Kannanmaru Corporation (7585) Ratios

Kannanmaru Corporation Ratios