Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.50	1.45	1.11	1.03
Quick Ratio	―	1.27	1.27	0.98	0.92
Cash Ratio	―	0.32	0.31	0.24	0.22
Solvency Ratio	―	0.14	0.13	0.13	0.11
Operating Cash Flow Ratio	―	0.27	-0.11	-0.08	0.10
Short-Term Operating Cash Flow Coverage	―	0.46	-0.18	-0.18	0.33
Net Current Asset Value	¥ ―	¥ 377.35M	¥ 223.70M	¥ -24.46M	¥ -181.18M
Leverage Ratios
Debt-to-Assets Ratio	―	0.25	0.30	0.22	0.16
Debt-to-Equity Ratio	―	0.43	0.55	0.45	0.32
Debt-to-Capital Ratio	―	0.30	0.36	0.31	0.24
Long-Term Debt-to-Capital Ratio	―	0.09	0.13	0.06	0.03
Financial Leverage Ratio	―	1.70	1.83	2.01	2.04
Debt Service Coverage Ratio	―	0.32	0.26	0.34	0.43
Interest Coverage Ratio	―	22.24	97.16	203.72	151.68
Debt to Market Cap	―	0.68	0.89	0.76	0.54
Interest Debt Per Share	―	372.95	463.47	358.46	242.83
Net Debt to EBITDA	―	1.93	2.69	1.48	0.70
Profitability Margins
Gross Profit Margin	―	28.60%	29.56%	29.87%	32.23%
EBIT Margin	―	4.60%	4.73%	5.50%	5.29%
EBITDA Margin	―	7.27%	7.16%	7.90%	8.22%
Operating Profit Margin	―	4.50%	4.41%	5.21%	5.52%
Pretax Profit Margin	―	4.40%	4.58%	5.47%	5.26%
Net Profit Margin	―	2.98%	3.12%	4.19%	3.45%
Continuous Operations Profit Margin	―	2.98%	3.12%	4.19%	3.45%
Net Income Per EBT	―	67.78%	68.18%	76.67%	65.59%
EBT Per EBIT	―	97.79%	104.00%	104.89%	95.14%
Return on Assets (ROA)	―	3.15%	3.19%	4.16%	3.26%
Return on Equity (ROE)	―	5.36%	5.84%	8.38%	6.63%
Return on Capital Employed (ROCE)	―	6.99%	6.82%	9.38%	9.74%
Return on Invested Capital (ROIC)	―	3.70%	3.48%	5.33%	5.05%
Return on Tangible Assets	―	3.18%	3.23%	4.22%	3.30%
Earnings Yield	―	8.50%	9.41%	14.25%	11.06%
Efficiency Ratios
Receivables Turnover	―	3.56	3.18	3.12	2.96
Payables Turnover	―	13.67	14.25	4.44	2.73
Inventory Turnover	―	10.08	11.61	11.96	13.08
Fixed Asset Turnover	―	2.30	2.27	2.30	2.07
Asset Turnover	―	1.06	1.02	0.99	0.94
Working Capital Turnover Ratio	―	6.64	9.91	31.30	65.79
Cash Conversion Cycle	―	111.96	120.44	65.49	17.54
Days of Sales Outstanding	―	102.45	114.62	117.13	123.23
Days of Inventory Outstanding	―	36.21	31.44	30.52	27.90
Days of Payables Outstanding	―	26.71	25.62	82.17	133.60
Operating Cycle	―	138.67	146.06	147.66	151.14
Cash Flow Ratios
Operating Cash Flow Per Share	―	128.37	-59.26	-56.98	72.13
Free Cash Flow Per Share	―	103.92	-116.81	-81.73	45.28
CapEx Per Share	―	24.45	57.55	24.76	26.85
Free Cash Flow to Operating Cash Flow	―	0.81	1.97	1.43	0.63
Dividend Paid and CapEx Coverage Ratio	―	3.19	-0.80	-1.45	1.96
Capital Expenditure Coverage Ratio	―	5.25	-1.03	-2.30	2.69
Operating Cash Flow Coverage Ratio	―	0.35	-0.13	-0.16	0.30
Operating Cash Flow to Sales Ratio	―	0.08	-0.04	-0.04	0.05
Free Cash Flow Yield	―	19.07%	-22.51%	-17.32%	10.04%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	11.77	10.63	7.02	9.04
Price-to-Sales (P/S) Ratio	―	0.35	0.33	0.29	0.31
Price-to-Book (P/B) Ratio	―	0.63	0.62	0.59	0.60
Price-to-Free Cash Flow (P/FCF) Ratio	―	5.24	-4.44	-5.77	9.96
Price-to-Operating Cash Flow Ratio	―	4.25	-8.76	-8.28	6.25
Price-to-Earnings Growth (PEG) Ratio	―	-2.29	-0.39	0.20	-0.21
Price-to-Fair Value	―	0.63	0.62	0.59	0.60
Enterprise Value Multiple	―	6.75	7.33	5.21	4.49
Enterprise Value	―	2.88B	3.09B	2.48B	1.99B
EV to EBITDA	―	6.75	7.33	5.21	4.49
EV to Sales	―	0.49	0.52	0.41	0.37
EV to Free Cash Flow	―	7.34	-7.02	-8.07	11.79
EV to Operating Cash Flow	―	5.94	-13.83	-11.57	7.40
Tangible Book Value Per Share	―	851.73	817.71	780.96	731.49
Shareholders’ Equity Per Share	―	864.39	835.55	802.61	752.34
Tax and Other Ratios
Effective Tax Rate	―	0.32	0.32	0.23	0.34
Revenue Per Share	―	1.55K	1.56K	1.60K	1.45K
Net Income Per Share	―	46.31	48.82	67.27	49.87
Tax Burden	―	0.68	0.68	0.77	0.66
Interest Burden	―	0.96	0.97	1.00	0.99
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.19	0.20	0.19	0.21
Stock-Based Compensation to Revenue	―	0.00	<0.01	<0.01	<0.01
Income Quality	―	2.77	-0.83	-0.65	0.95

Kensoh Co., Ltd. (7939) Ratios

Kensoh Co., Ltd. Ratios