Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	6.13	22.42	19.03	6.82
Quick Ratio	―	5.81	21.97	18.66	6.51
Cash Ratio	―	5.32	20.69	17.51	5.93
Solvency Ratio	―	-2.85	-3.19	-2.79	-2.06
Operating Cash Flow Ratio	―	-3.99	-8.40	-6.31	-3.97
Short-Term Operating Cash Flow Coverage	―	-35.96	-79.94	-103.92	-95.73
Net Current Asset Value	¥ ―	¥ 1.13B	¥ 2.04B	¥ 2.05B	¥ 866.36M
Leverage Ratios
Debt-to-Assets Ratio	―	0.08	0.06	0.06	0.10
Debt-to-Equity Ratio	―	0.10	0.07	0.07	0.13
Debt-to-Capital Ratio	―	0.09	0.06	0.07	0.12
Long-Term Debt-to-Capital Ratio	―	0.08	0.06	0.06	0.11
Financial Leverage Ratio	―	1.31	1.12	1.14	1.31
Debt Service Coverage Ratio	―	-35.60	-66.54	-97.06	-90.10
Interest Coverage Ratio	―	-537.86	-411.46	-618.60	-890.08
Debt to Market Cap	―	0.01	0.01	0.02	0.05
Interest Debt Per Share	―	3.89	4.36	5.30	7.63
Net Debt to EBITDA	―	1.13	2.33	2.41	1.22
Profitability Margins
Gross Profit Margin	―	51.09%	56.97%	56.36%	48.26%
EBIT Margin	―	-1250.18%	-442.63%	-444.14%	-599.47%
EBITDA Margin	―	-1250.18%	-442.62%	-439.96%	-593.23%
Operating Profit Margin	―	-1250.18%	-437.91%	-366.99%	-587.86%
Pretax Profit Margin	―	-1316.73%	-443.69%	-444.73%	-600.13%
Net Profit Margin	―	-1319.46%	-444.87%	-445.23%	-600.88%
Continuous Operations Profit Margin	―	-1319.46%	-444.87%	-445.23%	-600.88%
Net Income Per EBT	―	100.21%	100.27%	100.11%	100.13%
EBT Per EBIT	―	105.32%	101.32%	121.18%	102.09%
Return on Assets (ROA)	―	-66.68%	-35.34%	-34.33%	-49.20%
Return on Equity (ROE)	―	-87.05%	-39.75%	-39.11%	-64.47%
Return on Capital Employed (ROCE)	―	-74.31%	-36.33%	-29.79%	-54.52%
Return on Invested Capital (ROIC)	―	-72.89%	-36.16%	-29.70%	-54.22%
Return on Tangible Assets	―	-66.68%	-35.34%	-34.33%	-49.20%
Earnings Yield	―	-12.29%	-6.45%	-10.86%	-21.61%
Efficiency Ratios
Receivables Turnover	―	0.94	1.90	1.67	1.78
Payables Turnover	―	114.65	13.45	21.96	166.01
Inventory Turnover	―	0.52	1.81	1.80	1.16
Fixed Asset Turnover	―	0.00	0.00	0.00	1.29
Asset Turnover	―	0.05	0.08	0.08	0.08
Working Capital Turnover Ratio	―	0.05	0.09	0.12	0.13
Cash Conversion Cycle	―	1.09K	367.13	405.74	516.16
Days of Sales Outstanding	―	386.57	192.44	219.18	204.94
Days of Inventory Outstanding	―	702.49	201.83	203.18	313.43
Days of Payables Outstanding	―	3.18	27.14	16.62	2.20
Operating Cycle	―	1.09K	394.27	422.36	518.36
Cash Flow Ratios
Operating Cash Flow Per Share	―	-28.51	-25.91	-27.10	-34.32
Free Cash Flow Per Share	―	-29.26	-26.46	-27.85	-35.06
CapEx Per Share	―	0.76	0.55	0.75	0.75
Free Cash Flow to Operating Cash Flow	―	1.03	1.02	1.03	1.02
Dividend Paid and CapEx Coverage Ratio	―	-37.71	-47.16	-36.03	-46.06
Capital Expenditure Coverage Ratio	―	-37.71	-47.16	-36.03	-46.06
Operating Cash Flow Coverage Ratio	―	-7.44	-6.03	-5.15	-4.52
Operating Cash Flow to Sales Ratio	―	-11.82	-4.48	-4.10	-5.68
Free Cash Flow Yield	―	-11.30%	-6.63%	-10.28%	-20.87%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-8.14	-15.51	-9.21	-4.63
Price-to-Sales (P/S) Ratio	―	107.39	69.01	40.99	27.80
Price-to-Book (P/B) Ratio	―	7.08	6.17	3.60	2.98
Price-to-Free Cash Flow (P/FCF) Ratio	―	-8.85	-15.08	-9.73	-4.79
Price-to-Operating Cash Flow Ratio	―	-9.09	-15.40	-10.00	-4.90
Price-to-Earnings Growth (PEG) Ratio	―	-0.34	1.23	0.49	0.15
Price-to-Fair Value	―	7.08	6.17	3.60	2.98
Enterprise Value Multiple	―	-7.46	-13.26	-6.91	-3.47
Enterprise Value	―	7.80B	11.35B	5.78B	2.60B
EV to EBITDA	―	-7.46	-13.26	-6.91	-3.47
EV to Sales	―	93.21	58.71	30.41	20.58
EV to Free Cash Flow	―	-7.68	-12.83	-7.22	-3.55
EV to Operating Cash Flow	―	-7.89	-13.10	-7.42	-3.62
Tangible Book Value Per Share	―	36.56	64.71	75.27	56.32
Shareholders’ Equity Per Share	―	36.56	64.71	75.27	56.32
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	>-0.01	>-0.01	>-0.01
Revenue Per Share	―	2.41	5.78	6.61	6.04
Net Income Per Share	―	-31.82	-25.72	-29.43	-36.31
Tax Burden	―	1.00	1.00	1.00	1.00
Interest Burden	―	1.05	1.00	1.00	1.00
Research & Development to Revenue	―	8.61	2.97	2.40	3.52
SG&A to Revenue	―	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.01
Income Quality	―	0.90	1.01	0.92	0.95

CellSeed Inc. (7776) Ratios

CellSeed Inc. Ratios