Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	14.82	6.68	3.92	5.11
Quick Ratio	―	12.83	5.93	2.95	4.26
Cash Ratio	―	10.85	4.89	1.92	2.75
Solvency Ratio	―	-0.22	1.01	0.79	0.87
Operating Cash Flow Ratio	―	-0.70	2.08	0.70	0.56
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 1.80B	¥ 2.12B	¥ 2.00B	¥ 1.95B
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.00	0.00	0.00
Debt-to-Equity Ratio	―	0.00	0.00	0.00	0.00
Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.08	1.16	1.29	1.20
Debt Service Coverage Ratio	―	0.00	0.00	0.00	0.00
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	0.00	0.00	0.00	0.00
Net Debt to EBITDA	―	95.37	-3.68	-1.87	-2.26
Profitability Margins
Gross Profit Margin	―	47.38%	30.59%	24.34%	33.62%
EBIT Margin	―	-2.58%	8.04%	6.96%	9.31%
EBITDA Margin	―	-0.79%	9.26%	9.42%	10.52%
Operating Profit Margin	―	-2.58%	8.04%	6.96%	9.31%
Pretax Profit Margin	―	-1.07%	8.44%	6.89%	9.04%
Net Profit Margin	―	-3.76%	5.85%	4.78%	6.27%
Continuous Operations Profit Margin	―	-3.76%	5.85%	4.78%	6.27%
Net Income Per EBT	―	349.88%	69.24%	69.31%	69.29%
EBT Per EBIT	―	41.56%	104.96%	99.08%	97.13%
Return on Assets (ROA)	―	-3.13%	11.31%	11.80%	12.33%
Return on Equity (ROE)	―	-3.38%	13.06%	15.27%	14.86%
Return on Capital Employed (ROCE)	―	-2.29%	17.98%	22.24%	22.08%
Return on Invested Capital (ROIC)	―	-8.00%	12.45%	15.42%	15.30%
Return on Tangible Assets	―	-3.18%	11.38%	11.90%	12.48%
Earnings Yield	―	-3.15%	7.31%	7.23%	8.00%
Efficiency Ratios
Receivables Turnover	―	9.03	14.47	17.34	11.46
Payables Turnover	―	44.61	100.76	79.77	36.35
Inventory Turnover	―	3.81	13.35	8.47	9.02
Fixed Asset Turnover	―	23.87	105.01	82.69	41.49
Asset Turnover	―	0.83	1.93	2.47	1.97
Working Capital Turnover Ratio	―	0.97	2.60	3.77	2.84
Cash Conversion Cycle	―	128.09	48.94	59.56	62.28
Days of Sales Outstanding	―	40.43	25.23	21.05	31.84
Days of Inventory Outstanding	―	95.85	27.33	43.09	40.48
Days of Payables Outstanding	―	8.18	3.62	4.58	10.04
Operating Cycle	―	136.28	52.56	64.14	72.32
Cash Flow Ratios
Operating Cash Flow Per Share	―	-21.31	176.91	109.42	60.49
Free Cash Flow Per Share	―	-39.73	172.72	79.10	33.84
CapEx Per Share	―	18.42	4.19	30.31	26.65
Free Cash Flow to Operating Cash Flow	―	1.86	0.98	0.72	0.56
Dividend Paid and CapEx Coverage Ratio	―	-0.32	2.84	1.01	0.70
Capital Expenditure Coverage Ratio	―	-1.16	42.19	3.61	2.27
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	-0.05	0.14	0.06	0.05
Free Cash Flow Yield	―	-7.61%	17.66%	7.04%	3.45%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-31.71	13.67	13.82	12.51
Price-to-Sales (P/S) Ratio	―	1.19	0.80	0.66	0.78
Price-to-Book (P/B) Ratio	―	1.07	1.79	2.11	1.86
Price-to-Free Cash Flow (P/FCF) Ratio	―	-13.14	5.66	14.21	29.02
Price-to-Operating Cash Flow Ratio	―	-24.50	5.53	10.27	16.23
Price-to-Earnings Growth (PEG) Ratio	―	0.26	-1.14	3.89	2.86
Price-to-Fair Value	―	1.07	1.79	2.11	1.86
Enterprise Value Multiple	―	-55.73	4.95	5.14	5.18
Enterprise Value	―	842.20M	2.45B	3.60B	2.99B
EV to EBITDA	―	-55.73	4.95	5.14	5.18
EV to Sales	―	0.44	0.46	0.48	0.55
EV to Free Cash Flow	―	-4.85	3.25	10.41	20.20
EV to Operating Cash Flow	―	-9.04	3.17	7.53	11.30
Tangible Book Value Per Share	―	478.28	543.50	526.46	520.90
Shareholders’ Equity Per Share	―	486.51	547.52	532.34	528.40
Tax and Other Ratios
Effective Tax Rate	―	-2.50	0.31	0.31	0.31
Revenue Per Share	―	437.94	1.22K	1.70K	1.25K
Net Income Per Share	―	-16.46	71.53	81.31	78.52
Tax Burden	―	3.50	0.69	0.69	0.69
Interest Burden	―	0.42	1.05	0.99	0.97
Research & Development to Revenue	―	0.16	0.05	0.03	0.04
SG&A to Revenue	―	0.10	0.05	0.05	0.06
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	4.53	1.71	0.93	0.53

People Co., Ltd. (7865) Ratios

People Co., Ltd. Ratios