Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.26	1.11	0.67	0.55
Quick Ratio	―	2.07	0.93	0.58	0.46
Cash Ratio	―	1.78	0.61	0.42	0.32
Solvency Ratio	―	0.09	0.21	0.18	-0.05
Operating Cash Flow Ratio	―	0.41	0.40	0.27	0.03
Short-Term Operating Cash Flow Coverage	―	1.25	0.96	0.40	0.04
Net Current Asset Value	¥ ―	¥ 744.24M	¥ -2.77B	¥ -3.70B	¥ -4.80B
Leverage Ratios
Debt-to-Assets Ratio	―	0.23	0.28	0.38	0.47
Debt-to-Equity Ratio	―	0.52	0.63	1.10	1.74
Debt-to-Capital Ratio	―	0.34	0.39	0.52	0.63
Long-Term Debt-to-Capital Ratio	―	0.24	0.27	0.13	0.23
Financial Leverage Ratio	―	2.29	2.29	2.89	3.68
Debt Service Coverage Ratio	―	0.57	1.04	0.37	-0.08
Interest Coverage Ratio	―	18.56	22.10	18.63	-26.43
Debt to Market Cap	―	0.12	0.14	0.24	0.33
Interest Debt Per Share	―	450.11	537.75	771.08	995.71
Net Debt to EBITDA	―	-3.68	0.89	1.54	-12.03
Profitability Margins
Gross Profit Margin	―	54.42%	55.78%	55.20%	48.81%
EBIT Margin	―	2.82%	6.67%	6.89%	-7.90%
EBITDA Margin	―	5.90%	9.72%	10.22%	-2.81%
Operating Profit Margin	―	5.36%	6.68%	6.03%	-11.03%
Pretax Profit Margin	―	2.54%	6.37%	6.56%	-8.32%
Net Profit Margin	―	1.02%	6.53%	7.26%	-8.86%
Continuous Operations Profit Margin	―	1.02%	6.53%	7.26%	-8.86%
Net Income Per EBT	―	40.12%	102.50%	110.61%	106.46%
EBT Per EBIT	―	47.29%	95.35%	108.73%	75.40%
Return on Assets (ROA)	―	1.26%	8.09%	8.16%	-7.92%
Return on Equity (ROE)	―	2.87%	18.51%	23.54%	-29.13%
Return on Capital Employed (ROCE)	―	9.19%	11.41%	13.19%	-21.05%
Return on Invested Capital (ROIC)	―	3.27%	10.09%	8.91%	-12.24%
Return on Tangible Assets	―	1.26%	8.13%	8.20%	-7.98%
Earnings Yield	―	0.68%	4.04%	5.18%	-5.53%
Efficiency Ratios
Receivables Turnover	―	18.63	17.38	17.45	16.04
Payables Turnover	―	21.42	19.07	17.68	19.21
Inventory Turnover	―	11.16	10.66	11.68	10.24
Fixed Asset Turnover	―	5.84	2.00	1.84	1.38
Asset Turnover	―	1.23	1.24	1.12	0.89
Working Capital Turnover Ratio	―	6.47	-18.03	-5.68	-2.90
Cash Conversion Cycle	―	35.27	36.10	31.51	39.42
Days of Sales Outstanding	―	19.59	21.01	20.92	22.76
Days of Inventory Outstanding	―	32.72	34.23	31.24	35.66
Days of Payables Outstanding	―	17.04	19.14	20.64	19.00
Operating Cycle	―	52.31	55.24	52.16	58.42
Cash Flow Ratios
Operating Cash Flow Per Share	―	220.38	209.51	262.61	30.42
Free Cash Flow Per Share	―	194.62	173.83	239.30	18.82
CapEx Per Share	―	25.76	35.68	23.31	11.59
Free Cash Flow to Operating Cash Flow	―	0.88	0.83	0.91	0.62
Dividend Paid and CapEx Coverage Ratio	―	5.17	4.14	11.25	2.62
Capital Expenditure Coverage Ratio	―	8.55	5.87	11.27	2.62
Operating Cash Flow Coverage Ratio	―	0.50	0.39	0.34	0.03
Operating Cash Flow to Sales Ratio	―	0.09	0.09	0.12	0.02
Free Cash Flow Yield	―	5.41%	4.52%	7.57%	0.63%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	147.25	24.77	19.29	-18.08
Price-to-Sales (P/S) Ratio	―	1.50	1.62	1.40	1.60
Price-to-Book (P/B) Ratio	―	4.23	4.59	4.54	5.27
Price-to-Free Cash Flow (P/FCF) Ratio	―	18.47	22.12	13.21	159.27
Price-to-Operating Cash Flow Ratio	―	16.31	18.35	12.03	98.57
Price-to-Earnings Growth (PEG) Ratio	―	-1.75	-4.72	-0.10	0.37
Price-to-Fair Value	―	4.23	4.59	4.54	5.27
Enterprise Value Multiple	―	21.68	17.54	15.24	-69.08
Enterprise Value	―	17.23B	22.71B	19.70B	19.03B
EV to EBITDA	―	21.68	17.54	15.24	-69.08
EV to Sales	―	1.28	1.70	1.56	1.94
EV to Free Cash Flow	―	15.79	23.31	14.69	192.84
EV to Operating Cash Flow	―	13.94	19.34	13.39	119.34
Tangible Book Value Per Share	―	843.34	826.91	684.19	552.23
Shareholders’ Equity Per Share	―	850.33	838.47	695.79	569.25
Tax and Other Ratios
Effective Tax Rate	―	0.60	-0.03	-0.11	-0.06
Revenue Per Share	―	2.40K	2.38K	2.26K	1.87K
Net Income Per Share	―	24.41	155.23	163.82	-165.81
Tax Burden	―	0.40	1.03	1.11	1.06
Interest Burden	―	0.90	0.95	0.95	1.05
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.06	0.05	0.06	0.06
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	9.03	1.38	1.77	-0.20

UKAI CO.,LTD. (7621) Ratios

UKAI CO.,LTD. Ratios