Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.25	2.20	2.05	1.79
Quick Ratio	―	1.80	1.71	1.57	1.42
Cash Ratio	―	0.40	0.36	0.21	0.17
Solvency Ratio	―	0.07	-0.14	0.10	0.12
Operating Cash Flow Ratio	―	0.11	0.28	0.08	-0.08
Short-Term Operating Cash Flow Coverage	―	0.82	2.34	0.45	-0.40
Net Current Asset Value	¥ ―	¥ 2.16B	¥ 2.58B	¥ 2.80B	¥ 2.69B
Leverage Ratios
Debt-to-Assets Ratio	―	0.18	0.14	0.14	0.12
Debt-to-Equity Ratio	―	0.31	0.24	0.23	0.22
Debt-to-Capital Ratio	―	0.23	0.20	0.19	0.18
Long-Term Debt-to-Capital Ratio	―	0.18	0.14	0.12	0.08
Financial Leverage Ratio	―	1.73	1.70	1.67	1.73
Debt Service Coverage Ratio	―	0.81	-1.61	0.74	0.74
Interest Coverage Ratio	―	20.44	5.29	54.17	92.60
Debt to Market Cap	―	0.76	0.61	0.69	0.59
Interest Debt Per Share	―	434.15	340.73	363.13	336.02
Net Debt to EBITDA	―	2.21	-0.65	1.51	0.96
Profitability Margins
Gross Profit Margin	―	14.87%	13.99%	13.94%	15.90%
EBIT Margin	―	1.28%	-4.93%	1.89%	3.30%
EBITDA Margin	―	2.15%	-3.89%	3.16%	4.83%
Operating Profit Margin	―	1.19%	0.24%	1.84%	2.89%
Pretax Profit Margin	―	1.21%	-4.97%	1.85%	3.27%
Net Profit Margin	―	1.19%	-5.13%	1.31%	2.25%
Continuous Operations Profit Margin	―	1.20%	-5.13%	1.31%	2.25%
Net Income Per EBT	―	98.40%	103.16%	70.64%	68.89%
EBT Per EBIT	―	101.63%	-2051.35%	100.62%	113.17%
Return on Assets (ROA)	―	1.68%	-7.42%	1.95%	3.01%
Return on Equity (ROE)	―	2.91%	-12.59%	3.26%	5.20%
Return on Capital Employed (ROCE)	―	2.32%	0.50%	3.99%	6.04%
Return on Invested Capital (ROIC)	―	2.18%	0.49%	2.62%	3.76%
Return on Tangible Assets	―	1.69%	-7.45%	1.96%	3.03%
Earnings Yield	―	8.05%	-34.33%	10.15%	14.68%
Efficiency Ratios
Receivables Turnover	―	3.70	3.63	3.55	3.01
Payables Turnover	―	6.77	12.22	10.62	8.22
Inventory Turnover	―	9.67	8.58	8.67	8.36
Fixed Asset Turnover	―	4.01	4.49	4.43	4.09
Asset Turnover	―	1.41	1.45	1.49	1.34
Working Capital Turnover Ratio	―	4.09	4.00	4.86	4.96
Cash Conversion Cycle	―	82.54	113.26	110.43	120.49
Days of Sales Outstanding	―	98.67	100.58	102.71	121.23
Days of Inventory Outstanding	―	37.76	42.54	42.09	43.66
Days of Payables Outstanding	―	53.89	29.86	34.38	44.39
Operating Cycle	―	136.43	143.12	144.80	164.89
Cash Flow Ratios
Operating Cash Flow Per Share	―	73.48	196.91	62.95	-74.37
Free Cash Flow Per Share	―	-32.26	145.16	5.82	-114.02
CapEx Per Share	―	105.74	51.75	57.12	39.65
Free Cash Flow to Operating Cash Flow	―	-0.44	0.74	0.09	1.53
Dividend Paid and CapEx Coverage Ratio	―	0.58	2.75	0.82	-1.39
Capital Expenditure Coverage Ratio	―	0.69	3.81	1.10	-1.88
Operating Cash Flow Coverage Ratio	―	0.17	0.58	0.17	-0.22
Operating Cash Flow to Sales Ratio	―	0.02	0.06	0.02	-0.02
Free Cash Flow Yield	―	-6.30%	28.41%	1.14%	-20.69%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	12.42	-2.91	9.86	6.81
Price-to-Sales (P/S) Ratio	―	0.15	0.15	0.13	0.15
Price-to-Book (P/B) Ratio	―	0.36	0.37	0.32	0.35
Price-to-Free Cash Flow (P/FCF) Ratio	―	-15.87	3.52	87.56	-4.83
Price-to-Operating Cash Flow Ratio	―	6.97	2.60	8.10	-7.41
Price-to-Earnings Growth (PEG) Ratio	―	-0.10	<0.01	-0.27	0.22
Price-to-Fair Value	―	0.36	0.37	0.32	0.35
Enterprise Value Multiple	―	9.12	-4.49	5.59	4.14
Enterprise Value	―	3.02B	2.67B	3.12B	3.20B
EV to EBITDA	―	9.12	-4.49	5.59	4.14
EV to Sales	―	0.20	0.17	0.18	0.20
EV to Free Cash Flow	―	-20.95	4.11	119.87	-6.29
EV to Operating Cash Flow	―	9.20	3.03	11.09	-9.65
Tangible Book Value Per Share	―	1.40K	1.38K	1.57K	1.54K
Shareholders’ Equity Per Share	―	1.41K	1.39K	1.59K	1.56K
Tax and Other Ratios
Effective Tax Rate	―	0.01	-0.03	0.29	0.31
Revenue Per Share	―	3.45K	3.42K	3.95K	3.59K
Net Income Per Share	―	41.22	-175.40	51.75	80.87
Tax Burden	―	0.98	1.03	0.71	0.69
Interest Burden	―	0.95	1.01	0.98	0.99
Research & Development to Revenue	―	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	―	0.07	0.07	0.06	0.06
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.78	-1.16	0.86	-0.63

Seven Industries Co., Ltd. (7896) Ratios

Seven Industries Co., Ltd. Ratios