Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	5.35	6.57	5.35	5.44
Quick Ratio	―	4.72	5.78	4.81	5.05
Cash Ratio	―	4.20	5.05	3.97	4.32
Solvency Ratio	―	0.29	0.26	0.53	0.48
Operating Cash Flow Ratio	―	0.70	0.34	0.38	0.92
Short-Term Operating Cash Flow Coverage	―	1.46	0.62	0.95	2.75
Net Current Asset Value	¥ ―	¥ 3.31B	¥ 3.57B	¥ 3.78B	¥ 3.67B
Leverage Ratios
Debt-to-Assets Ratio	―	0.11	0.06	0.06	0.05
Debt-to-Equity Ratio	―	0.15	0.08	0.08	0.06
Debt-to-Capital Ratio	―	0.13	0.07	0.07	0.06
Long-Term Debt-to-Capital Ratio	―	0.06	0.00	0.00	0.00
Financial Leverage Ratio	―	1.35	1.24	1.27	1.27
Debt Service Coverage Ratio	―	1.11	0.75	1.88	2.00
Interest Coverage Ratio	―	133.28	57.25	298.69	277.43
Debt to Market Cap	―	0.15	0.08	0.07	0.08
Interest Debt Per Share	―	117.21	61.03	59.60	47.22
Net Debt to EBITDA	―	-4.66	-8.24	-3.39	-4.23
Profitability Margins
Gross Profit Margin	―	57.25%	49.36%	54.38%	51.04%
EBIT Margin	―	18.32%	10.25%	25.49%	22.86%
EBITDA Margin	―	22.43%	14.80%	28.50%	25.60%
Operating Profit Margin	―	17.39%	5.75%	21.71%	21.13%
Pretax Profit Margin	―	18.19%	10.15%	25.42%	22.79%
Net Profit Margin	―	12.26%	6.60%	17.31%	15.49%
Continuous Operations Profit Margin	―	12.26%	6.60%	17.31%	15.49%
Net Income Per EBT	―	67.40%	65.03%	68.10%	67.98%
EBT Per EBIT	―	104.62%	176.68%	117.10%	107.86%
Return on Assets (ROA)	―	5.56%	2.90%	9.54%	8.58%
Return on Equity (ROE)	―	7.47%	3.58%	12.09%	10.86%
Return on Capital Employed (ROCE)	―	9.15%	2.86%	14.06%	13.77%
Return on Invested Capital (ROIC)	―	5.72%	1.73%	8.95%	8.84%
Return on Tangible Assets	―	5.57%	2.91%	9.59%	8.63%
Earnings Yield	―	7.68%	3.43%	11.16%	13.13%
Efficiency Ratios
Receivables Turnover	―	6.55	5.22	4.51	5.09
Payables Turnover	―	6.65	7.40	6.03	6.76
Inventory Turnover	―	2.21	2.35	3.09	4.67
Fixed Asset Turnover	―	2.17	2.58	3.49	4.07
Asset Turnover	―	0.45	0.44	0.55	0.55
Working Capital Turnover Ratio	―	0.76	0.65	0.87	0.87
Cash Conversion Cycle	―	166.00	176.04	138.37	95.84
Days of Sales Outstanding	―	55.73	69.92	80.92	71.77
Days of Inventory Outstanding	―	165.15	155.44	118.02	78.10
Days of Payables Outstanding	―	54.88	49.32	60.56	54.02
Operating Cycle	―	220.89	225.36	198.93	149.86
Cash Flow Ratios
Operating Cash Flow Per Share	―	101.69	37.72	56.09	128.70
Free Cash Flow Per Share	―	32.49	18.66	8.49	109.69
CapEx Per Share	―	69.20	19.06	47.60	19.01
Free Cash Flow to Operating Cash Flow	―	0.32	0.49	0.15	0.85
Dividend Paid and CapEx Coverage Ratio	―	0.98	0.48	0.61	3.30
Capital Expenditure Coverage Ratio	―	1.47	1.98	1.18	6.77
Operating Cash Flow Coverage Ratio	―	0.87	0.62	0.95	2.75
Operating Cash Flow to Sales Ratio	―	0.21	0.09	0.10	0.25
Free Cash Flow Yield	―	4.29%	2.37%	1.00%	18.04%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	13.03	29.19	8.96	7.61
Price-to-Sales (P/S) Ratio	―	1.60	1.93	1.55	1.18
Price-to-Book (P/B) Ratio	―	0.97	1.05	1.08	0.83
Price-to-Free Cash Flow (P/FCF) Ratio	―	23.30	42.28	100.39	5.54
Price-to-Operating Cash Flow Ratio	―	7.44	20.92	15.19	4.72
Price-to-Earnings Growth (PEG) Ratio	―	0.11	-0.41	0.47	0.02
Price-to-Fair Value	―	0.97	1.05	1.08	0.83
Enterprise Value Multiple	―	2.46	4.78	2.05	0.37
Enterprise Value	―	1.70B	1.88B	2.08B	318.67M
EV to EBITDA	―	2.46	4.78	2.05	0.37
EV to Sales	―	0.55	0.71	0.58	0.10
EV to Free Cash Flow	―	8.06	15.51	37.85	0.45
EV to Operating Cash Flow	―	2.58	7.67	5.73	0.38
Tangible Book Value Per Share	―	774.31	750.73	781.68	729.70
Shareholders’ Equity Per Share	―	777.54	754.76	786.47	735.52
Tax and Other Ratios
Effective Tax Rate	―	0.33	0.35	0.32	0.32
Revenue Per Share	―	473.99	409.37	549.19	515.41
Net Income Per Share	―	58.10	27.03	95.07	79.85
Tax Burden	―	0.67	0.65	0.68	0.68
Interest Burden	―	0.99	0.99	1.00	1.00
Research & Development to Revenue	―	<0.01	0.00	<0.01	<0.01
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	―	1.75	1.40	0.40	1.10

Graphite Design Inc. (7847) Ratios

Graphite Design Inc. Ratios