Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	2.74	2.16	2.05	2.24
Quick Ratio	―	2.07	1.51	1.51	1.67
Cash Ratio	―	0.14	0.26	0.59	0.61
Solvency Ratio	―	0.29	0.19	0.16	0.12
Operating Cash Flow Ratio	―	0.13	0.04	0.23	0.39
Short-Term Operating Cash Flow Coverage	―	0.64	0.10	0.49	0.88
Net Current Asset Value	¥ ―	¥ 1.59B	¥ 1.00B	¥ 1.04B	¥ 805.24M
Leverage Ratios
Debt-to-Assets Ratio	―	0.16	0.20	0.21	0.23
Debt-to-Equity Ratio	―	0.27	0.37	0.39	0.41
Debt-to-Capital Ratio	―	0.21	0.27	0.28	0.29
Long-Term Debt-to-Capital Ratio	―	0.16	0.15	0.12	0.17
Financial Leverage Ratio	―	1.67	1.80	1.83	1.82
Debt Service Coverage Ratio	―	2.46	0.84	0.53	0.50
Interest Coverage Ratio	―	55.14	37.89	35.45	23.00
Debt to Market Cap	―	0.11	0.19	0.18	0.26
Interest Debt Per Share	―	208.72	234.87	245.46	248.75
Net Debt to EBITDA	―	0.84	1.15	0.40	0.99
Profitability Margins
Gross Profit Margin	―	35.49%	30.48%	26.44%	25.46%
EBIT Margin	―	18.17%	12.55%	11.11%	8.15%
EBITDA Margin	―	21.76%	15.92%	14.80%	12.22%
Operating Profit Margin	―	18.46%	12.89%	10.28%	7.91%
Pretax Profit Margin	―	17.98%	12.31%	10.82%	7.81%
Net Profit Margin	―	12.85%	8.69%	7.51%	5.39%
Continuous Operations Profit Margin	―	12.85%	8.69%	7.51%	5.39%
Net Income Per EBT	―	71.46%	70.59%	69.42%	69.04%
EBT Per EBIT	―	97.42%	95.55%	105.30%	98.74%
Return on Assets (ROA)	―	9.06%	6.26%	4.88%	3.13%
Return on Equity (ROE)	―	15.12%	11.30%	8.94%	5.70%
Return on Capital Employed (ROCE)	―	16.88%	12.88%	9.49%	6.18%
Return on Invested Capital (ROIC)	―	11.38%	7.94%	5.50%	3.70%
Return on Tangible Assets	―	9.10%	6.30%	4.91%	3.15%
Earnings Yield	―	6.22%	5.77%	4.25%	3.55%
Efficiency Ratios
Receivables Turnover	―	1.76	2.07	2.39	2.14
Payables Turnover	―	8.01	4.48	7.50	8.38
Inventory Turnover	―	2.96	2.75	2.96	2.92
Fixed Asset Turnover	―	3.09	2.65	2.42	2.05
Asset Turnover	―	0.71	0.72	0.65	0.58
Working Capital Turnover Ratio	―	2.04	2.20	2.10	2.00
Cash Conversion Cycle	―	284.80	227.55	227.29	251.85
Days of Sales Outstanding	―	207.10	176.17	152.74	170.45
Days of Inventory Outstanding	―	123.27	132.84	123.19	124.97
Days of Payables Outstanding	―	45.57	81.46	48.64	43.57
Operating Cycle	―	330.37	309.01	275.92	295.42
Cash Flow Ratios
Operating Cash Flow Per Share	―	36.73	11.78	76.86	107.90
Free Cash Flow Per Share	―	21.11	-5.33	46.18	89.45
CapEx Per Share	―	15.62	17.12	30.68	18.45
Free Cash Flow to Operating Cash Flow	―	0.57	-0.45	0.60	0.83
Dividend Paid and CapEx Coverage Ratio	―	0.79	0.26	1.38	2.43
Capital Expenditure Coverage Ratio	―	2.35	0.69	2.51	5.85
Operating Cash Flow Coverage Ratio	―	0.18	0.05	0.32	0.44
Operating Cash Flow to Sales Ratio	―	0.04	0.01	0.10	0.17
Free Cash Flow Yield	―	1.13%	-0.43%	3.54%	9.35%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	16.08	17.32	23.51	28.16
Price-to-Sales (P/S) Ratio	―	2.07	1.51	1.77	1.52
Price-to-Book (P/B) Ratio	―	2.43	1.96	2.10	1.61
Price-to-Free Cash Flow (P/FCF) Ratio	―	88.11	-231.76	28.24	10.70
Price-to-Operating Cash Flow Ratio	―	50.64	104.89	16.97	8.87
Price-to-Earnings Growth (PEG) Ratio	―	0.26	0.60	0.37	-0.02
Price-to-Fair Value	―	2.43	1.96	2.10	1.61
Enterprise Value Multiple	―	10.33	10.61	12.33	13.42
Enterprise Value	―	11.16B	7.73B	7.91B	6.06B
EV to EBITDA	―	10.33	10.61	12.33	13.42
EV to Sales	―	2.25	1.69	1.83	1.64
EV to Free Cash Flow	―	95.88	-260.02	29.18	11.55
EV to Operating Cash Flow	―	55.11	117.68	17.53	9.58
Tangible Book Value Per Share	―	759.24	625.23	612.87	587.07
Shareholders’ Equity Per Share	―	765.03	631.72	620.56	596.16
Tax and Other Ratios
Effective Tax Rate	―	0.29	0.29	0.31	0.31
Revenue Per Share	―	900.26	821.14	738.21	630.21
Net Income Per Share	―	115.67	71.37	55.46	33.98
Tax Burden	―	0.71	0.71	0.69	0.69
Interest Burden	―	0.99	0.98	0.97	0.96
Research & Development to Revenue	―	0.03	0.03	0.02	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	―	0.23	0.17	0.96	2.19

Sukegawa Electric Co., Ltd. (7711) Ratios

Sukegawa Electric Co., Ltd. Ratios