Ratios	Jan 26	Jan 25	Jan 24	Jan 23
Liquidity Ratios
Current Ratio	―	1.51	1.58	1.62	1.57
Quick Ratio	―	0.66	0.78	0.76	0.72
Cash Ratio	―	0.29	0.47	0.38	0.36
Solvency Ratio	―	0.10	0.10	0.11	0.07
Operating Cash Flow Ratio	―	-0.07	0.10	0.10	-0.20
Short-Term Operating Cash Flow Coverage	―	-0.11	0.13	0.14	-0.28
Net Current Asset Value	¥ ―	¥ 810.03M	¥ 774.22M	¥ 721.45M	¥ 628.22M
Leverage Ratios
Debt-to-Assets Ratio	―	0.34	0.36	0.32	0.35
Debt-to-Equity Ratio	―	0.75	0.74	0.64	0.71
Debt-to-Capital Ratio	―	0.43	0.42	0.39	0.42
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	2.21	2.07	1.98	2.01
Debt Service Coverage Ratio	―	0.16	0.15	0.17	0.10
Interest Coverage Ratio	―	13.17	18.69	20.84	0.91
Debt to Market Cap	―	0.79	0.68	0.89	1.10
Interest Debt Per Share	―	787.78	721.61	1.19K	1.24K
Net Debt to EBITDA	―	2.66	1.84	2.27	4.31
Profitability Margins
Gross Profit Margin	―	18.45%	17.95%	17.03%	13.90%
EBIT Margin	―	4.24%	3.80%	3.43%	1.48%
EBITDA Margin	―	5.84%	5.33%	5.04%	3.28%
Operating Profit Margin	―	4.24%	3.80%	3.05%	0.11%
Pretax Profit Margin	―	4.07%	3.48%	3.29%	1.35%
Net Profit Margin	―	2.60%	2.25%	2.61%	0.83%
Continuous Operations Profit Margin	―	2.60%	2.25%	2.61%	0.83%
Net Income Per EBT	―	63.93%	64.59%	79.42%	61.02%
EBT Per EBIT	―	95.92%	91.61%	107.64%	1187.88%
Return on Assets (ROA)	―	3.23%	2.94%	3.34%	1.06%
Return on Equity (ROE)	―	7.13%	6.07%	6.61%	2.13%
Return on Capital Employed (ROCE)	―	10.92%	9.71%	7.33%	0.28%
Return on Invested Capital (ROIC)	―	4.12%	3.70%	3.64%	0.10%
Return on Tangible Assets	―	3.24%	2.96%	3.38%	1.08%
Earnings Yield	―	7.60%	5.60%	9.31%	3.36%
Efficiency Ratios
Receivables Turnover	―	6.64	8.96	7.44	8.00
Payables Turnover	―	8.43	13.34	13.65	15.94
Inventory Turnover	―	2.28	2.73	2.64	2.74
Fixed Asset Turnover	―	9.30	9.46	8.78	7.81
Asset Turnover	―	1.24	1.31	1.28	1.29
Working Capital Turnover Ratio	―	4.80	4.75	4.70	4.67
Cash Conversion Cycle	―	171.43	146.90	160.69	155.76
Days of Sales Outstanding	―	54.94	40.73	49.03	45.65
Days of Inventory Outstanding	―	159.78	133.52	138.39	133.01
Days of Payables Outstanding	―	43.29	27.35	26.73	22.89
Operating Cycle	―	214.72	174.25	187.42	178.66
Cash Flow Ratios
Operating Cash Flow Per Share	―	-87.49	94.02	165.74	-336.75
Free Cash Flow Per Share	―	-141.14	51.97	127.71	-407.37
CapEx Per Share	―	53.65	42.06	38.02	70.62
Free Cash Flow to Operating Cash Flow	―	1.61	0.55	0.77	1.21
Dividend Paid and CapEx Coverage Ratio	―	-1.11	1.72	2.86	-3.72
Capital Expenditure Coverage Ratio	―	-1.63	2.24	4.36	-4.77
Operating Cash Flow Coverage Ratio	―	-0.11	0.13	0.14	-0.27
Operating Cash Flow to Sales Ratio	―	-0.03	0.04	0.04	-0.08
Free Cash Flow Yield	―	-14.54%	4.93%	9.68%	-36.95%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	13.17	17.86	10.74	29.73
Price-to-Sales (P/S) Ratio	―	0.34	0.40	0.28	0.25
Price-to-Book (P/B) Ratio	―	0.94	1.08	0.71	0.63
Price-to-Free Cash Flow (P/FCF) Ratio	―	-6.88	20.30	10.34	-2.71
Price-to-Operating Cash Flow Ratio	―	-11.10	11.22	7.96	-3.27
Price-to-Earnings Growth (PEG) Ratio	―	0.53	-4.59	0.05	-3.88
Price-to-Fair Value	―	0.94	1.08	0.71	0.63
Enterprise Value Multiple	―	8.52	9.37	7.83	11.81
Enterprise Value	―	2.11B	1.97B	1.39B	1.30B
EV to EBITDA	―	8.52	9.37	7.83	11.81
EV to Sales	―	0.50	0.50	0.39	0.39
EV to Free Cash Flow	―	-10.00	25.27	14.56	-4.26
EV to Operating Cash Flow	―	-16.13	13.97	11.22	-5.16
Tangible Book Value Per Share	―	1.02K	958.94	1.82K	1.69K
Shareholders’ Equity Per Share	―	1.03K	972.61	1.86K	1.74K
Tax and Other Ratios
Effective Tax Rate	―	0.36	0.35	0.21	0.39
Revenue Per Share	―	2.83K	2.63K	4.71K	4.49K
Net Income Per Share	―	73.75	59.08	122.93	37.08
Tax Burden	―	0.64	0.65	0.79	0.61
Interest Burden	―	0.96	0.92	0.96	0.92
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
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	―	-1.19	1.59	1.35	-5.54

Kohsai Co.Ltd. (7878) Ratios

Kohsai Co.Ltd. Ratios