Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.82	1.77	1.70	2.14
Quick Ratio	―	1.76	1.73	1.70	2.13
Cash Ratio	―	1.12	1.11	1.10	1.34
Solvency Ratio	―	0.14	0.20	0.17	0.16
Operating Cash Flow Ratio	―	0.10	0.16	0.45	-0.05
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 555.46M	¥ 535.57M	¥ 466.97M	¥ 399.74M
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.00	0.00	0.00
Debt-to-Equity Ratio	―	0.00	0.00	0.00	0.00
Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	2.06	2.14	2.25	1.78
Debt Service Coverage Ratio	―	0.00	0.00	0.00	0.00
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	0.00	0.00	0.00	0.00
Net Debt to EBITDA	―	-5.30	-4.41	-4.55	-8.34
Profitability Margins
Gross Profit Margin	―	39.57%	40.38%	38.54%	40.50%
EBIT Margin	―	4.35%	5.51%	5.26%	2.43%
EBITDA Margin	―	4.57%	5.69%	5.38%	2.63%
Operating Profit Margin	―	4.03%	5.51%	5.26%	2.43%
Pretax Profit Margin	―	4.35%	5.87%	5.55%	3.25%
Net Profit Margin	―	2.75%	4.24%	3.77%	2.34%
Continuous Operations Profit Margin	―	2.75%	4.24%	3.77%	2.34%
Net Income Per EBT	―	63.24%	72.37%	67.93%	71.91%
EBT Per EBIT	―	108.01%	106.43%	105.56%	134.05%
Return on Assets (ROA)	―	6.55%	10.00%	9.40%	6.28%
Return on Equity (ROE)	―	13.49%	21.41%	21.17%	11.19%
Return on Capital Employed (ROCE)	―	19.76%	27.80%	29.52%	11.61%
Return on Invested Capital (ROIC)	―	12.49%	20.12%	20.05%	8.35%
Return on Tangible Assets	―	6.61%	10.08%	9.41%	6.29%
Earnings Yield	―	3.30%	5.09%	4.69%	2.12%
Efficiency Ratios
Receivables Turnover	―	7.75	7.54	8.86	9.06
Payables Turnover	―	5.82	5.77	6.98	7.35
Inventory Turnover	―	49.21	59.81	542.29	367.85
Fixed Asset Turnover	―	253.82	261.20	248.81	160.62
Asset Turnover	―	2.38	2.36	2.49	2.69
Working Capital Turnover Ratio	―	5.76	6.12	6.86	5.41
Cash Conversion Cycle	―	-8.21	-8.73	-10.40	-8.39
Days of Sales Outstanding	―	47.10	48.41	41.19	40.29
Days of Inventory Outstanding	―	7.42	6.10	0.67	0.99
Days of Payables Outstanding	―	62.73	63.24	52.27	49.67
Operating Cycle	―	54.52	54.51	41.87	41.28
Cash Flow Ratios
Operating Cash Flow Per Share	―	2.70	4.46	12.37	-0.72
Free Cash Flow Per Share	―	2.51	3.87	12.28	-1.21
CapEx Per Share	―	0.19	0.59	0.09	0.49
Free Cash Flow to Operating Cash Flow	―	0.93	0.87	0.99	1.68
Dividend Paid and CapEx Coverage Ratio	―	1.05	1.60	5.95	-0.32
Capital Expenditure Coverage Ratio	―	13.88	7.53	131.37	-1.47
Operating Cash Flow Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.02	0.04	0.10	>-0.01
Free Cash Flow Yield	―	2.32%	3.65%	12.28%	-1.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	30.31	19.65	21.32	47.20
Price-to-Sales (P/S) Ratio	―	0.83	0.83	0.80	1.10
Price-to-Book (P/B) Ratio	―	4.09	4.21	4.51	5.28
Price-to-Free Cash Flow (P/FCF) Ratio	―	43.07	27.42	8.14	-82.97
Price-to-Operating Cash Flow Ratio	―	39.96	23.78	8.08	-139.60
Price-to-Earnings Growth (PEG) Ratio	―	-0.89	1.30	0.18	-0.92
Price-to-Fair Value	―	4.09	4.21	4.51	5.28
Enterprise Value Multiple	―	12.93	10.24	10.38	33.70
Enterprise Value	―	1.86B	1.79B	1.66B	1.91B
EV to EBITDA	―	12.93	10.24	10.38	33.70
EV to Sales	―	0.59	0.58	0.56	0.89
EV to Free Cash Flow	―	30.54	19.16	5.66	-66.51
EV to Operating Cash Flow	―	28.34	16.62	5.62	-111.92
Tangible Book Value Per Share	―	25.89	24.79	22.13	18.89
Shareholders’ Equity Per Share	―	26.40	25.20	22.16	18.93
Tax and Other Ratios
Effective Tax Rate	―	0.37	0.28	0.32	0.28
Revenue Per Share	―	129.55	127.10	124.37	90.52
Net Income Per Share	―	3.56	5.40	4.69	2.12
Tax Burden	―	0.63	0.72	0.68	0.72
Interest Burden	―	1.00	1.06	1.06	1.34
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	<0.01	<0.01	<0.01
Income Quality	―	0.76	0.83	1.79	-0.24

Forval RealStraight Inc. (9423) Ratios

Forval RealStraight Inc. Ratios