Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	22.42	19.03	6.82	5.88
Quick Ratio	―	21.97	18.66	6.51	5.64
Cash Ratio	―	20.69	17.51	5.93	4.94
Solvency Ratio	―	-3.19	-2.79	-2.06	-2.50
Operating Cash Flow Ratio	―	-8.40	-6.31	-3.97	-4.77
Short-Term Operating Cash Flow Coverage	―	-79.94	-103.92	-95.73	-653.72
Net Current Asset Value	¥ ―	¥ 2.04B	¥ 2.05B	¥ 866.36M	¥ 643.96M
Leverage Ratios
Debt-to-Assets Ratio	―	0.06	0.06	0.10	0.11
Debt-to-Equity Ratio	―	0.07	0.07	0.13	0.15
Debt-to-Capital Ratio	―	0.06	0.07	0.12	0.13
Long-Term Debt-to-Capital Ratio	―	0.06	0.06	0.11	0.13
Financial Leverage Ratio	―	1.12	1.14	1.31	1.35
Debt Service Coverage Ratio	―	-66.54	-97.06	-90.10	-420.86
Interest Coverage Ratio	―	-411.46	-618.60	-890.08	-948.52
Debt to Market Cap	―	0.01	0.02	0.05	0.05
Interest Debt Per Share	―	4.36	5.30	7.63	9.36
Net Debt to EBITDA	―	2.33	2.41	1.22	0.76
Profitability Margins
Gross Profit Margin	―	56.97%	56.36%	48.26%	51.98%
EBIT Margin	―	-442.63%	-444.14%	-599.47%	-561.73%
EBITDA Margin	―	-442.62%	-439.96%	-593.23%	-560.19%
Operating Profit Margin	―	-437.91%	-366.99%	-587.86%	-534.48%
Pretax Profit Margin	―	-443.69%	-444.73%	-600.13%	-562.29%
Net Profit Margin	―	-444.87%	-445.23%	-600.88%	-564.64%
Continuous Operations Profit Margin	―	-444.87%	-445.23%	-600.88%	-564.64%
Net Income Per EBT	―	100.27%	100.11%	100.13%	100.42%
EBT Per EBIT	―	101.32%	121.18%	102.09%	105.20%
Return on Assets (ROA)	―	-35.34%	-34.33%	-49.20%	-64.82%
Return on Equity (ROE)	―	-39.75%	-39.11%	-64.47%	-87.39%
Return on Capital Employed (ROCE)	―	-36.33%	-29.79%	-54.52%	-69.86%
Return on Invested Capital (ROIC)	―	-36.25%	-29.73%	-61.72%	-70.08%
Return on Tangible Assets	―	-35.34%	-34.33%	-49.20%	-64.82%
Earnings Yield	―	-6.45%	-10.86%	-21.61%	-28.85%
Efficiency Ratios
Receivables Turnover	―	1.90	1.67	1.78	1.78
Payables Turnover	―	13.45	21.96	166.01	15.46
Inventory Turnover	―	1.81	1.80	1.16	1.87
Fixed Asset Turnover	―	0.00	0.00	1.29	1.53
Asset Turnover	―	0.08	0.08	0.08	0.11
Working Capital Turnover Ratio	―	0.09	0.12	0.13	0.14
Cash Conversion Cycle	―	367.13	405.74	516.16	377.19
Days of Sales Outstanding	―	192.44	219.18	204.94	205.52
Days of Inventory Outstanding	―	201.83	203.18	313.43	195.29
Days of Payables Outstanding	―	27.14	16.62	2.20	23.62
Operating Cycle	―	394.27	422.36	518.36	400.80
Cash Flow Ratios
Operating Cash Flow Per Share	―	-25.91	-27.10	-34.32	-47.51
Free Cash Flow Per Share	―	-26.46	-27.85	-35.06	-52.81
CapEx Per Share	―	0.55	0.75	0.75	5.29
Free Cash Flow to Operating Cash Flow	―	1.02	1.03	1.02	1.11
Dividend Paid and CapEx Coverage Ratio	―	-47.16	-36.03	-46.06	-8.98
Capital Expenditure Coverage Ratio	―	-47.16	-36.03	-46.06	-8.98
Operating Cash Flow Coverage Ratio	―	-6.03	-5.15	-4.52	-5.11
Operating Cash Flow to Sales Ratio	―	-4.48	-4.10	-5.68	-5.05
Free Cash Flow Yield	―	-6.63%	-10.28%	-20.87%	-28.70%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-15.51	-9.21	-4.63	-3.47
Price-to-Sales (P/S) Ratio	―	69.01	40.99	27.80	19.57
Price-to-Book (P/B) Ratio	―	6.17	3.60	2.98	3.03
Price-to-Free Cash Flow (P/FCF) Ratio	―	-15.08	-9.73	-4.79	-3.48
Price-to-Operating Cash Flow Ratio	―	-15.40	-10.00	-4.90	-3.87
Price-to-Earnings Growth (PEG) Ratio	―	1.23	0.49	0.15	0.86
Price-to-Fair Value	―	6.17	3.60	2.98	3.03
Enterprise Value Multiple	―	-13.26	-6.91	-3.47	-2.74
Enterprise Value	―	11.35B	5.78B	2.60B	2.48B
EV to EBITDA	―	-13.26	-6.91	-3.47	-2.74
EV to Sales	―	58.71	30.41	20.58	15.33
EV to Free Cash Flow	―	-12.83	-7.22	-3.55	-2.73
EV to Operating Cash Flow	―	-13.10	-7.42	-3.62	-3.03
Tangible Book Value Per Share	―	64.71	75.27	56.32	60.74
Shareholders’ Equity Per Share	―	64.71	75.27	56.32	60.74
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	>-0.01	>-0.01	>-0.01
Revenue Per Share	―	5.78	6.61	6.04	9.40
Net Income Per Share	―	-25.72	-29.43	-36.31	-53.08
Tax Burden	―	1.00	1.00	1.00	1.00
Interest Burden	―	1.00	1.00	1.00	1.00
Research & Development to Revenue	―	2.97	2.40	3.52	3.35
SG&A to Revenue	―	0.00	0.00	0.00	0.36
Stock-Based Compensation to Revenue	―	0.00	0.00	0.01	0.03
Income Quality	―	1.01	0.92	0.95	0.90

CellSeed Inc. (7776) Ratios

CellSeed Inc. Ratios