Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.24	2.45	2.40	2.11
Quick Ratio	―	2.24	2.45	1.86	1.59
Cash Ratio	―	1.08	1.42	1.24	1.02
Solvency Ratio	―	0.17	0.17	0.15	0.19
Operating Cash Flow Ratio	―	0.18	0.28	0.07	0.31
Short-Term Operating Cash Flow Coverage	―	0.80	0.91	0.22	1.23
Net Current Asset Value	¥ ―	¥ 774.71M	¥ 903.71M	¥ 807.23M	¥ 690.90M
Leverage Ratios
Debt-to-Assets Ratio	―	0.12	0.15	0.20	0.19
Debt-to-Equity Ratio	―	0.19	0.23	0.34	0.34
Debt-to-Capital Ratio	―	0.16	0.19	0.25	0.25
Long-Term Debt-to-Capital Ratio	―	0.10	0.11	0.17	0.17
Financial Leverage Ratio	―	1.57	1.58	1.68	1.79
Debt Service Coverage Ratio	―	1.25	0.95	0.79	1.22
Interest Coverage Ratio	―	38.52	31.20	21.74	46.25
Debt to Market Cap	―	0.29	0.39	0.59	0.38
Interest Debt Per Share	―	129.42	157.76	186.63	159.77
Net Debt to EBITDA	―	-1.36	-1.82	-1.01	-0.75
Profitability Margins
Gross Profit Margin	―	6.64%	6.81%	6.73%	8.27%
EBIT Margin	―	4.70%	5.33%	4.03%	5.54%
EBITDA Margin	―	5.53%	6.21%	5.07%	6.79%
Operating Profit Margin	―	2.81%	2.40%	1.83%	3.72%
Pretax Profit Margin	―	4.63%	5.25%	3.95%	5.46%
Net Profit Margin	―	3.11%	3.60%	2.46%	3.53%
Continuous Operations Profit Margin	―	3.11%	3.60%	2.46%	3.53%
Net Income Per EBT	―	67.10%	68.60%	62.30%	64.80%
EBT Per EBIT	―	164.92%	218.52%	215.32%	146.83%
Return on Assets (ROA)	―	4.96%	4.93%	4.29%	6.19%
Return on Equity (ROE)	―	7.77%	7.80%	7.20%	11.06%
Return on Capital Employed (ROCE)	―	5.79%	4.18%	4.18%	8.95%
Return on Invested Capital (ROIC)	―	3.64%	2.65%	2.36%	5.29%
Return on Tangible Assets	―	5.11%	5.04%	4.39%	6.39%
Earnings Yield	―	11.76%	13.18%	12.81%	12.74%
Efficiency Ratios
Receivables Turnover	―	11.32	11.02	12.03	11.16
Payables Turnover	―	11.50	12.19	13.70	11.97
Inventory Turnover	―	0.00	0.00	12.99	11.30
Fixed Asset Turnover	―	12.34	11.04	11.63	11.29
Asset Turnover	―	1.60	1.37	1.75	1.75
Working Capital Turnover Ratio	―	5.20	4.63	5.58	5.74
Cash Conversion Cycle	―	0.49	3.17	31.80	34.52
Days of Sales Outstanding	―	32.24	33.11	30.33	32.71
Days of Inventory Outstanding	―	0.00	0.00	28.10	32.30
Days of Payables Outstanding	―	31.75	29.94	26.63	30.50
Operating Cycle	―	32.24	33.11	58.43	65.01
Cash Flow Ratios
Operating Cash Flow Per Share	―	41.57	63.00	15.73	70.43
Free Cash Flow Per Share	―	41.43	58.21	9.69	66.77
CapEx Per Share	―	0.14	4.79	6.04	3.66
Free Cash Flow to Operating Cash Flow	―	1.00	0.92	0.62	0.95
Dividend Paid and CapEx Coverage Ratio	―	3.54	4.30	0.99	7.18
Capital Expenditure Coverage Ratio	―	295.99	13.15	2.61	19.24
Operating Cash Flow Coverage Ratio	―	0.32	0.40	0.08	0.44
Operating Cash Flow to Sales Ratio	―	0.02	0.04	<0.01	0.05
Free Cash Flow Yield	―	9.39%	14.55%	3.13%	16.41%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	8.50	7.59	7.81	7.85
Price-to-Sales (P/S) Ratio	―	0.26	0.27	0.19	0.28
Price-to-Book (P/B) Ratio	―	0.66	0.59	0.56	0.87
Price-to-Free Cash Flow (P/FCF) Ratio	―	10.64	6.87	32.00	6.10
Price-to-Operating Cash Flow Ratio	―	10.61	6.35	19.71	5.78
Price-to-Earnings Growth (PEG) Ratio	―	-5.21	0.23	-0.33	0.07
Price-to-Fair Value	―	0.66	0.59	0.56	0.87
Enterprise Value Multiple	―	3.42	2.59	2.78	3.34
Enterprise Value	―	1.64B	1.30B	1.26B	1.99B
EV to EBITDA	―	3.42	2.59	2.78	3.34
EV to Sales	―	0.19	0.16	0.14	0.23
EV to Free Cash Flow	―	7.62	4.04	23.48	4.98
EV to Operating Cash Flow	―	7.60	3.73	14.47	4.72
Tangible Book Value Per Share	―	636.63	653.82	530.71	442.20
Shareholders’ Equity Per Share	―	667.20	676.16	551.69	468.84
Tax and Other Ratios
Effective Tax Rate	―	0.33	0.31	0.38	0.35
Revenue Per Share	―	1.67K	1.46K	1.61K	1.47K
Net Income Per Share	―	51.86	52.72	39.70	51.84
Tax Burden	―	0.67	0.69	0.62	0.65
Interest Burden	―	0.98	0.99	0.98	0.99
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	<0.01	<0.01	<0.01	<0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.80	1.20	0.25	0.88

Daiun Co., Ltd. (9363) Ratios

Daiun Co., Ltd. Ratios