Ratios	Oct 24	Apr 23	Apr 22	Apr 21
Liquidity Ratios
Current Ratio	4.53	3.37	2.54	5.71	2.42
Quick Ratio	2.70	1.78	1.82	3.96	1.71
Cash Ratio	0.89	0.77	1.46	2.49	1.20
Solvency Ratio	-0.24	-0.07	-0.09	-0.78	0.15
Operating Cash Flow Ratio	0.00	-1.38	-0.51	-1.48	-0.17
Short-Term Operating Cash Flow Coverage	0.00	-1.68	-0.60	-9.92	-0.34
Net Current Asset Value	¥ 1.32B	¥ 780.41M	¥ 1.03B	¥ 1.09B	¥ 560.39M
Leverage Ratios
Debt-to-Assets Ratio	0.27	0.46	0.37	0.10	0.20
Debt-to-Equity Ratio	0.45	1.01	0.68	0.14	0.34
Debt-to-Capital Ratio	0.31	0.50	0.40	0.12	0.26
Long-Term Debt-to-Capital Ratio	0.22	0.34	0.07	0.09	0.02
Financial Leverage Ratio	1.67	2.18	1.82	1.39	1.76
Debt Service Coverage Ratio	-0.60	-0.11	-0.11	-7.52	0.37
Interest Coverage Ratio	-22.89	-7.84	-25.96	-48.44	11.92
Debt to Market Cap	0.38	0.52	0.23	0.10	0.19
Interest Debt Per Share	94.37	157.46	125.75	27.68	72.74
Net Debt to EBITDA	-1.30	-9.57	5.82	1.52	-4.12
Profitability Margins
Gross Profit Margin	4.74%	10.15%	11.07%	17.09%	14.65%
EBIT Margin	-2.67%	-1.35%	-1.73%	-11.22%	1.04%
EBITDA Margin	-1.97%	-1.03%	-1.58%	-10.86%	1.28%
Operating Profit Margin	-2.67%	-1.35%	-4.53%	-8.15%	1.47%
Pretax Profit Margin	-3.70%	-1.77%	-1.90%	-11.39%	0.92%
Net Profit Margin	-3.74%	-1.82%	-1.98%	-11.48%	1.14%
Continuous Operations Profit Margin	-3.74%	-1.82%	-1.98%	-11.48%	1.14%
Net Income Per EBT	100.89%	102.91%	104.17%	100.81%	124.51%
EBT Per EBIT	138.46%	130.73%	41.95%	139.74%	62.55%
Return on Assets (ROA)	-12.05%	-4.56%	-4.22%	-22.65%	5.29%
Return on Equity (ROE)	-27.39%	-9.94%	-7.70%	-31.45%	9.31%
Return on Capital Employed (ROCE)	-10.99%	-4.73%	-15.82%	-19.37%	10.71%
Return on Invested Capital (ROIC)	-9.70%	-3.57%	-10.23%	-18.79%	8.30%
Return on Tangible Assets	-12.05%	-4.56%	-4.23%	-22.71%	5.33%
Earnings Yield	-13.52%	-5.13%	-2.60%	-22.19%	5.03%
Efficiency Ratios
Receivables Turnover	9.82	8.97	16.06	8.39	26.91
Payables Turnover	52.35	159.95	167.66	18.64	53.87
Inventory Turnover	7.82	5.00	6.83	5.49	15.09
Fixed Asset Turnover	153.94	72.82	915.42	872.27	154.58
Asset Turnover	3.23	2.51	2.13	1.97	4.62
Working Capital Turnover Ratio	4.26	3.92	3.40	2.32	9.47
Cash Conversion Cycle	76.87	111.39	73.96	90.39	30.98
Days of Sales Outstanding	37.15	40.71	22.73	43.48	13.56
Days of Inventory Outstanding	46.69	72.97	53.42	66.48	24.19
Days of Payables Outstanding	6.97	2.28	2.18	19.58	6.78
Operating Cycle	83.85	113.67	76.14	109.97	37.75
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	-131.18	-66.51	-69.23	-22.47
Free Cash Flow Per Share	0.00	-132.25	-68.67	-69.58	-28.49
CapEx Per Share	0.00	1.07	2.17	0.35	6.02
Free Cash Flow to Operating Cash Flow	0.00	1.01	1.03	1.01	1.27
Dividend Paid and CapEx Coverage Ratio	0.00	-122.39	-30.70	-199.05	-3.73
Capital Expenditure Coverage Ratio	0.00	-122.39	-30.70	-199.05	-3.73
Operating Cash Flow Coverage Ratio	0.00	-0.84	-0.53	-2.59	-0.32
Operating Cash Flow to Sales Ratio	0.00	-0.16	-0.09	-0.13	-0.01
Free Cash Flow Yield	0.00%	-44.23%	-12.62%	-24.85%	-7.50%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-7.40	-19.50	-38.48	-4.51	19.88
Price-to-Sales (P/S) Ratio	0.22	0.36	0.76	0.52	0.23
Price-to-Book (P/B) Ratio	1.48	1.94	2.96	1.42	1.85
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	-2.26	-7.92	-4.02	-13.34
Price-to-Operating Cash Flow Ratio	0.00	-2.28	-8.18	-4.04	-16.91
Price-to-Earnings Growth (PEG) Ratio	0.42	-2.32	0.50	0.05	1.51
Price-to-Fair Value	1.48	1.94	2.96	1.42	1.85
Enterprise Value Multiple	-12.67	-44.10	-42.32	-3.24	13.64
Enterprise Value	1.85B	2.15B	2.74B	1.09B	994.85M
EV to EBITDA	-12.67	-44.10	-42.32	-3.24	13.64
EV to Sales	0.25	0.45	0.67	0.35	0.17
EV to Free Cash Flow	0.00	-2.89	-6.96	-2.74	-10.24
EV to Operating Cash Flow	0.00	-2.91	-7.19	-2.75	-12.99
Tangible Book Value Per Share	204.72	154.19	183.11	196.81	202.30
Shareholders’ Equity Per Share	204.72	154.19	183.61	197.56	205.36
Tax and Other Ratios
Effective Tax Rate	>-0.01	-0.03	-0.04	>-0.01	-0.25
Revenue Per Share	1.10K	842.07	713.72	541.30	1.67K
Net Income Per Share	-41.11	-15.33	-14.14	-62.13	19.11
Tax Burden	1.01	1.03	1.04	1.01	1.25
Interest Burden	1.38	1.31	1.10	1.02	0.88
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.00	0.03	0.03	0.00	<0.01
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	8.56	4.90	1.11	-1.18

ReYuu Japan Inc. (9425) Ratios

ReYuu Japan Inc. Ratios