Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.58	1.62	1.57	1.68
Quick Ratio	―	0.78	0.76	0.72	0.88
Cash Ratio	―	0.47	0.38	0.36	0.50
Solvency Ratio	―	0.10	0.11	0.07	0.07
Operating Cash Flow Ratio	―	0.10	0.10	-0.20	-0.01
Short-Term Operating Cash Flow Coverage	―	0.13	0.14	-0.28	-0.02
Net Current Asset Value	¥ ―	¥ 774.22M	¥ 721.45M	¥ 628.22M	¥ 635.52M
Leverage Ratios
Debt-to-Assets Ratio	―	0.36	0.32	0.35	0.28
Debt-to-Equity Ratio	―	0.74	0.64	0.71	0.53
Debt-to-Capital Ratio	―	0.42	0.39	0.42	0.35
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.03
Financial Leverage Ratio	―	2.07	1.98	2.01	1.92
Debt Service Coverage Ratio	―	0.15	0.17	0.10	0.14
Interest Coverage Ratio	―	18.69	20.84	0.91	2.92
Debt to Market Cap	―	0.67	0.44	1.10	1.51
Interest Debt Per Share	―	721.65	595.42	1.24K	917.54
Net Debt to EBITDA	―	1.88	2.27	4.31	1.89
Profitability Margins
Gross Profit Margin	―	18.31%	17.03%	13.90%	14.44%
EBIT Margin	―	3.69%	3.43%	1.48%	0.82%
EBITDA Margin	―	5.22%	5.04%	3.28%	2.59%
Operating Profit Margin	―	3.80%	3.05%	0.11%	0.44%
Pretax Profit Margin	―	3.48%	3.29%	1.35%	0.66%
Net Profit Margin	―	2.25%	2.61%	0.83%	1.00%
Continuous Operations Profit Margin	―	2.25%	2.61%	0.83%	1.00%
Net Income Per EBT	―	64.59%	79.42%	61.02%	151.26%
EBT Per EBIT	―	91.61%	107.64%	1187.88%	150.58%
Return on Assets (ROA)	―	2.94%	3.34%	1.06%	1.22%
Return on Equity (ROE)	―	6.07%	6.61%	2.13%	2.35%
Return on Capital Employed (ROCE)	―	9.71%	7.33%	0.28%	0.96%
Return on Invested Capital (ROIC)	―	3.70%	3.64%	0.10%	0.99%
Return on Tangible Assets	―	2.96%	3.38%	1.08%	1.24%
Earnings Yield	―	5.60%	4.66%	3.36%	6.73%
Efficiency Ratios
Receivables Turnover	―	9.23	7.44	8.00	0.00
Payables Turnover	―	13.29	13.65	15.94	7.71
Inventory Turnover	―	2.72	2.64	2.74	2.96
Fixed Asset Turnover	―	9.46	8.78	7.81	7.04
Asset Turnover	―	1.31	1.28	1.29	1.22
Working Capital Turnover Ratio	―	4.75	4.70	4.67	3.77
Cash Conversion Cycle	―	146.17	160.69	155.76	76.06
Days of Sales Outstanding	―	39.55	49.03	45.65	0.00
Days of Inventory Outstanding	―	134.10	138.39	133.01	123.42
Days of Payables Outstanding	―	27.47	26.73	22.89	47.37
Operating Cycle	―	173.65	187.42	178.66	123.42
Cash Flow Ratios
Operating Cash Flow Per Share	―	94.03	82.87	-336.75	-21.18
Free Cash Flow Per Share	―	32.97	63.86	-407.37	-164.90
CapEx Per Share	―	61.06	19.01	70.62	143.71
Free Cash Flow to Operating Cash Flow	―	0.35	0.77	1.21	7.78
Dividend Paid and CapEx Coverage Ratio	―	1.28	2.86	-3.72	-0.13
Capital Expenditure Coverage Ratio	―	1.54	4.36	-4.77	-0.15
Operating Cash Flow Coverage Ratio	―	0.13	0.14	-0.27	-0.02
Operating Cash Flow to Sales Ratio	―	0.04	0.04	-0.08	>-0.01
Free Cash Flow Yield	―	3.13%	4.84%	-36.95%	-27.62%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	17.86	21.47	29.73	14.87
Price-to-Sales (P/S) Ratio	―	0.40	0.56	0.25	0.15
Price-to-Book (P/B) Ratio	―	1.08	1.42	0.63	0.35
Price-to-Free Cash Flow (P/FCF) Ratio	―	32.00	20.67	-2.71	-3.62
Price-to-Operating Cash Flow Ratio	―	11.22	15.93	-3.27	-28.18
Price-to-Earnings Growth (PEG) Ratio	―	-4.59	0.33	-3.89	0.66
Price-to-Fair Value	―	1.08	1.42	0.63	0.35
Enterprise Value Multiple	―	9.58	13.39	11.81	7.65
Enterprise Value	―	1.96B	2.38B	1.30B	593.57M
EV to EBITDA	―	9.58	13.39	11.81	7.65
EV to Sales	―	0.50	0.67	0.39	0.20
EV to Free Cash Flow	―	39.83	24.89	-4.26	-4.81
EV to Operating Cash Flow	―	13.97	19.18	-5.16	-37.44
Tangible Book Value Per Share	―	959.00	912.13	1.69K	1.67K
Shareholders’ Equity Per Share	―	972.67	930.08	1.74K	1.71K
Tax and Other Ratios
Effective Tax Rate	―	0.35	0.21	0.39	-0.51
Revenue Per Share	―	2.63K	2.36K	4.49K	3.99K
Net Income Per Share	―	59.08	61.47	37.08	40.15
Tax Burden	―	0.65	0.79	0.61	1.51
Interest Burden	―	0.94	0.96	0.92	0.81
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	―	1.03	1.35	-5.54	-0.80

Kohsai Co.Ltd. (7878) Ratios

Kohsai Co.Ltd. Ratios