Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.30	0.47	0.86	1.14
Quick Ratio	―	0.27	0.44	0.81	1.11
Cash Ratio	―	0.18	0.32	0.66	0.88
Solvency Ratio	―	-0.07	<0.01	-0.11	-0.14
Operating Cash Flow Ratio	―	-0.08	-0.07	-0.31	-0.27
Short-Term Operating Cash Flow Coverage	―	-0.15	-0.19	0.00	-0.90
Net Current Asset Value	¥ ―	¥ -891.24M	¥ -761.04M	¥ -744.84M	¥ -682.92M
Leverage Ratios
Debt-to-Assets Ratio	―	0.64	0.54	0.52	0.50
Debt-to-Equity Ratio	―	-15.29	10.89	9.56	3.72
Debt-to-Capital Ratio	―	1.07	0.92	0.91	0.79
Long-Term Debt-to-Capital Ratio	―	1.11	0.90	0.91	0.76
Financial Leverage Ratio	―	-24.07	20.22	18.55	7.46
Debt Service Coverage Ratio	―	-0.31	0.07	-39.99	-1.29
Interest Coverage Ratio	―	-12.94	-1.45	-65.85	-24.79
Debt to Market Cap	―	0.75	0.33	0.44	0.38
Interest Debt Per Share	―	216.55	177.64	177.74	213.77
Net Debt to EBITDA	―	-11.26	18.94	-4.11	-2.56
Profitability Margins
Gross Profit Margin	―	76.63%	75.24%	72.43%	73.47%
EBIT Margin	―	-3.20%	0.51%	-4.83%	-7.82%
EBITDA Margin	―	-2.30%	1.06%	-4.35%	-7.22%
Operating Profit Margin	―	-1.88%	-0.15%	-7.71%	-17.27%
Pretax Profit Margin	―	-3.35%	0.41%	-4.95%	-8.51%
Net Profit Margin	―	-4.06%	-0.31%	-5.28%	-9.09%
Continuous Operations Profit Margin	―	-4.06%	-0.31%	-5.28%	-9.09%
Net Income Per EBT	―	121.22%	-76.54%	106.68%	106.77%
EBT Per EBIT	―	177.93%	-275.03%	64.21%	49.28%
Return on Assets (ROA)	―	-8.82%	-0.68%	-11.03%	-13.22%
Return on Equity (ROE)	―	212.35%	-13.85%	-204.69%	-98.68%
Return on Capital Employed (ROCE)	―	-6.82%	-0.46%	-20.54%	-33.96%
Return on Invested Capital (ROIC)	―	-6.12%	0.31%	-21.92%	-32.82%
Return on Tangible Assets	―	-8.87%	-0.68%	-11.03%	-13.22%
Earnings Yield	―	-10.35%	-0.42%	-9.47%	-10.17%
Efficiency Ratios
Receivables Turnover	―	343.65	1.10K	1.36K	56.53
Payables Turnover	―	10.84	12.66	11.71	9.78
Inventory Turnover	―	41.04	54.08	53.73	50.68
Fixed Asset Turnover	―	3.83	4.11	4.11	3.44
Asset Turnover	―	2.17	2.21	2.09	1.45
Working Capital Turnover Ratio	―	-10.09	-23.44	284.54	-185.91
Cash Conversion Cycle	―	-23.72	-21.75	-24.11	-23.65
Days of Sales Outstanding	―	1.06	0.33	0.27	6.46
Days of Inventory Outstanding	―	8.89	6.75	6.79	7.20
Days of Payables Outstanding	―	33.67	28.83	31.18	37.31
Operating Cycle	―	9.96	7.08	7.06	13.66
Cash Flow Ratios
Operating Cash Flow Per Share	―	-10.39	-6.30	-22.97	-29.19
Free Cash Flow Per Share	―	-47.93	-15.10	-27.85	-36.08
CapEx Per Share	―	37.53	8.79	4.88	6.90
Free Cash Flow to Operating Cash Flow	―	4.61	2.40	1.21	1.24
Dividend Paid and CapEx Coverage Ratio	―	-0.28	-0.72	-4.71	-4.23
Capital Expenditure Coverage Ratio	―	-0.28	-0.72	-4.71	-4.23
Operating Cash Flow Coverage Ratio	―	-0.05	-0.04	-0.13	-0.14
Operating Cash Flow to Sales Ratio	―	-0.01	>-0.01	-0.03	-0.05
Free Cash Flow Yield	―	-16.58%	-2.80%	-6.96%	-6.60%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-9.66	-239.58	-10.56	-9.83
Price-to-Sales (P/S) Ratio	―	0.39	0.74	0.56	0.89
Price-to-Book (P/B) Ratio	―	-20.51	33.18	21.62	9.70
Price-to-Free Cash Flow (P/FCF) Ratio	―	-6.03	-35.70	-14.36	-15.16
Price-to-Operating Cash Flow Ratio	―	-27.80	-85.52	-17.41	-18.74
Price-to-Earnings Growth (PEG) Ratio	―	>-0.01	2.55	0.33	0.26
Price-to-Fair Value	―	-20.51	33.18	21.62	9.70
Enterprise Value Multiple	―	-28.27	89.06	-16.93	-14.94
Enterprise Value	―	1.37B	1.95B	1.51B	1.88B
EV to EBITDA	―	-28.27	89.06	-16.93	-14.94
EV to Sales	―	0.65	0.94	0.74	1.08
EV to Free Cash Flow	―	-10.02	-45.35	-18.97	-18.29
EV to Operating Cash Flow	―	-46.20	-108.62	-23.00	-22.61
Tangible Book Value Per Share	―	-15.84	16.22	18.45	56.33
Shareholders’ Equity Per Share	―	-14.09	16.25	18.50	56.39
Tax and Other Ratios
Effective Tax Rate	―	-0.21	1.77	-0.07	-0.07
Revenue Per Share	―	737.48	724.98	716.74	612.32
Net Income Per Share	―	-29.92	-2.25	-37.86	-55.65
Tax Burden	―	1.21	-0.77	1.07	1.07
Interest Burden	―	1.05	0.80	1.02	1.09
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	―	0.35	-2.14	0.65	0.56

Friendly Corporation (8209) Ratios

Friendly Corporation Ratios