Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	2.39	2.74	2.16	2.05
Quick Ratio	―	1.82	2.07	1.51	1.51
Cash Ratio	―	0.26	0.14	0.26	0.59
Solvency Ratio	―	0.34	0.29	0.19	0.16
Operating Cash Flow Ratio	―	0.42	0.13	0.04	0.23
Short-Term Operating Cash Flow Coverage	―	1.14	0.64	0.10	0.49
Net Current Asset Value	¥ ―	¥ 2.03B	¥ 1.59B	¥ 1.00B	¥ 1.04B
Leverage Ratios
Debt-to-Assets Ratio	―	0.13	0.16	0.20	0.21
Debt-to-Equity Ratio	―	0.20	0.27	0.37	0.39
Debt-to-Capital Ratio	―	0.17	0.21	0.27	0.28
Long-Term Debt-to-Capital Ratio	―	0.05	0.16	0.15	0.12
Financial Leverage Ratio	―	1.54	1.67	1.80	1.83
Debt Service Coverage Ratio	―	1.25	2.46	0.84	0.53
Interest Coverage Ratio	―	113.70	55.14	37.89	35.45
Debt to Market Cap	―	0.04	0.11	0.19	0.18
Interest Debt Per Share	―	182.23	208.72	234.87	245.46
Net Debt to EBITDA	―	0.38	0.84	1.15	0.40
Profitability Margins
Gross Profit Margin	―	36.33%	35.49%	30.48%	26.44%
EBIT Margin	―	21.01%	18.17%	12.55%	11.11%
EBITDA Margin	―	23.14%	21.76%	15.92%	14.80%
Operating Profit Margin	―	21.31%	18.46%	12.89%	10.28%
Pretax Profit Margin	―	20.82%	17.98%	12.31%	10.82%
Net Profit Margin	―	14.53%	12.85%	8.69%	7.51%
Continuous Operations Profit Margin	―	14.53%	12.85%	8.69%	7.51%
Net Income Per EBT	―	69.78%	71.46%	70.59%	69.42%
EBT Per EBIT	―	97.71%	97.42%	95.55%	105.30%
Return on Assets (ROA)	―	10.53%	9.06%	6.26%	4.88%
Return on Equity (ROE)	―	16.25%	15.12%	11.30%	8.94%
Return on Capital Employed (ROCE)	―	20.86%	16.88%	12.88%	9.49%
Return on Invested Capital (ROIC)	―	12.88%	11.38%	7.94%	5.50%
Return on Tangible Assets	―	10.53%	9.10%	6.30%	4.91%
Earnings Yield	―	3.12%	6.22%	5.77%	4.25%
Efficiency Ratios
Receivables Turnover	―	1.79	1.76	2.07	2.39
Payables Turnover	―	5.94	8.01	4.48	7.50
Inventory Turnover	―	3.13	2.96	2.75	2.96
Fixed Asset Turnover	―	3.39	3.09	2.65	2.42
Asset Turnover	―	0.72	0.71	0.72	0.65
Working Capital Turnover Ratio	―	1.98	2.04	2.20	2.10
Cash Conversion Cycle	―	258.83	284.80	227.55	227.29
Days of Sales Outstanding	―	203.49	207.10	176.17	152.74
Days of Inventory Outstanding	―	116.80	123.27	132.84	123.19
Days of Payables Outstanding	―	61.46	45.57	81.46	48.64
Operating Cycle	―	320.28	330.37	309.01	275.92
Cash Flow Ratios
Operating Cash Flow Per Share	―	149.93	36.73	11.78	76.86
Free Cash Flow Per Share	―	139.02	21.11	-5.33	46.18
CapEx Per Share	―	10.91	15.62	17.12	30.68
Free Cash Flow to Operating Cash Flow	―	0.93	0.57	-0.45	0.60
Dividend Paid and CapEx Coverage Ratio	―	3.21	0.79	0.26	1.38
Capital Expenditure Coverage Ratio	―	13.74	2.35	0.69	2.51
Operating Cash Flow Coverage Ratio	―	0.83	0.18	0.05	0.32
Operating Cash Flow to Sales Ratio	―	0.15	0.04	0.01	0.10
Free Cash Flow Yield	―	3.01%	1.13%	-0.43%	3.54%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	32.07	16.08	17.32	23.51
Price-to-Sales (P/S) Ratio	―	4.66	2.07	1.51	1.77
Price-to-Book (P/B) Ratio	―	5.21	2.43	1.96	2.10
Price-to-Free Cash Flow (P/FCF) Ratio	―	33.23	88.11	-231.76	28.24
Price-to-Operating Cash Flow Ratio	―	30.81	50.64	104.89	16.97
Price-to-Earnings Growth (PEG) Ratio	―	1.31	0.26	0.60	0.37
Price-to-Fair Value	―	5.21	2.43	1.96	2.10
Enterprise Value Multiple	―	20.52	10.33	10.61	12.33
Enterprise Value	―	25.96B	11.16B	7.73B	7.91B
EV to EBITDA	―	20.52	10.33	10.61	12.33
EV to Sales	―	4.75	2.25	1.69	1.83
EV to Free Cash Flow	―	33.86	95.88	-260.02	29.18
EV to Operating Cash Flow	―	31.40	55.11	117.68	17.53
Tangible Book Value Per Share	―	886.73	759.24	625.23	612.87
Shareholders’ Equity Per Share	―	886.73	765.03	631.72	620.56
Tax and Other Ratios
Effective Tax Rate	―	0.30	0.29	0.29	0.31
Revenue Per Share	―	991.48	900.26	821.14	738.21
Net Income Per Share	―	144.06	115.67	71.37	55.46
Tax Burden	―	0.70	0.71	0.71	0.69
Interest Burden	―	0.99	0.99	0.98	0.97
Research & Development to Revenue	―	0.00	0.03	0.03	0.02
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	0.23	0.17	0.96

Sukegawa Electric Co., Ltd. (7711) Ratios

Sukegawa Electric Co., Ltd. Ratios