Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	3.37	2.54	5.71	4.85
Quick Ratio	―	1.78	1.82	3.96	3.87
Cash Ratio	―	0.77	1.46	2.49	3.01
Solvency Ratio	―	-0.07	-0.09	-0.78	-0.38
Operating Cash Flow Ratio	―	-1.38	-0.51	-1.48	-0.56
Short-Term Operating Cash Flow Coverage	―	-1.68	-0.60	-9.92	-3.88
Net Current Asset Value	¥ ―	¥ 780.41M	¥ 1.03B	¥ 1.09B	¥ 1.20B
Leverage Ratios
Debt-to-Assets Ratio	―	0.46	0.37	0.10	0.10
Debt-to-Equity Ratio	―	1.01	0.68	0.14	0.14
Debt-to-Capital Ratio	―	0.50	0.40	0.12	0.12
Long-Term Debt-to-Capital Ratio	―	0.34	0.07	0.09	0.09
Financial Leverage Ratio	―	2.18	1.82	1.39	1.44
Debt Service Coverage Ratio	―	-0.14	-0.11	-7.52	-2.22
Interest Coverage Ratio	―	-7.84	-25.96	-48.44	-19.03
Debt to Market Cap	―	0.52	0.23	0.10	0.16
Interest Debt Per Share	―	157.46	125.75	27.68	48.16
Net Debt to EBITDA	―	-7.74	5.82	1.52	8.78
Profitability Margins
Gross Profit Margin	―	10.17%	11.07%	17.09%	13.74%
EBIT Margin	―	-1.60%	-1.73%	-11.22%	-3.60%
EBITDA Margin	―	-1.27%	-1.58%	-10.86%	-1.92%
Operating Profit Margin	―	-1.35%	-4.53%	-8.15%	-1.97%
Pretax Profit Margin	―	-1.77%	-1.90%	-11.39%	-3.71%
Net Profit Margin	―	-1.82%	-1.98%	-11.48%	-4.19%
Continuous Operations Profit Margin	―	-1.82%	-1.98%	-11.48%	-4.19%
Net Income Per EBT	―	102.91%	104.17%	100.81%	112.98%
EBT Per EBIT	―	130.73%	41.95%	139.74%	188.17%
Return on Assets (ROA)	―	-4.56%	-4.22%	-22.65%	-12.10%
Return on Equity (ROE)	―	-9.94%	-7.70%	-31.45%	-17.43%
Return on Capital Employed (ROCE)	―	-4.73%	-15.82%	-19.37%	-7.06%
Return on Invested Capital (ROIC)	―	-3.57%	-10.66%	-18.95%	-7.71%
Return on Tangible Assets	―	-4.56%	-4.22%	-22.65%	-12.16%
Earnings Yield	―	-5.13%	-2.60%	-22.19%	-19.49%
Efficiency Ratios
Receivables Turnover	―	10.00	16.06	8.39	17.40
Payables Turnover	―	159.90	167.66	18.64	47.48
Inventory Turnover	―	5.00	6.83	5.49	13.09
Fixed Asset Turnover	―	72.82	915.42	872.27	181.76
Asset Turnover	―	2.51	2.13	1.97	2.89
Working Capital Turnover Ratio	―	3.92	3.40	2.32	5.32
Cash Conversion Cycle	―	107.20	73.96	90.39	41.17
Days of Sales Outstanding	―	36.50	22.73	43.48	20.98
Days of Inventory Outstanding	―	72.99	53.42	66.48	27.88
Days of Payables Outstanding	―	2.28	2.18	19.58	7.69
Operating Cycle	―	109.48	76.14	109.97	48.85
Cash Flow Ratios
Operating Cash Flow Per Share	―	-131.18	-66.51	-69.23	-51.77
Free Cash Flow Per Share	―	-131.18	-68.67	-69.58	-51.77
CapEx Per Share	―	0.00	2.17	0.35	0.00
Free Cash Flow to Operating Cash Flow	―	1.00	1.03	1.01	1.00
Dividend Paid and CapEx Coverage Ratio	―	0.00	-30.70	-199.05	0.00
Capital Expenditure Coverage Ratio	―	0.00	-30.70	-199.05	0.00
Operating Cash Flow Coverage Ratio	―	-0.84	-0.53	-2.59	-1.11
Operating Cash Flow to Sales Ratio	―	-0.16	-0.09	-0.13	-0.04
Free Cash Flow Yield	―	-43.87%	-12.62%	-24.85%	-17.67%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-19.50	-38.48	-4.51	-5.13
Price-to-Sales (P/S) Ratio	―	0.36	0.76	0.52	0.21
Price-to-Book (P/B) Ratio	―	1.94	2.96	1.42	0.89
Price-to-Free Cash Flow (P/FCF) Ratio	―	-2.28	-7.92	-4.02	-5.66
Price-to-Operating Cash Flow Ratio	―	-2.28	-8.18	-4.04	-5.66
Price-to-Earnings Growth (PEG) Ratio	―	-2.32	0.50	-0.51	0.01
Price-to-Fair Value	―	1.94	2.96	1.42	0.89
Enterprise Value Multiple	―	-35.67	-42.32	-3.24	-2.43
Enterprise Value	―	2.15B	2.74B	1.09B	254.55M
EV to EBITDA	―	-35.67	-42.32	-3.24	-2.43
EV to Sales	―	0.45	0.67	0.35	0.05
EV to Free Cash Flow	―	-2.91	-6.96	-2.74	-1.23
EV to Operating Cash Flow	―	-2.91	-7.19	-2.75	-1.23
Tangible Book Value Per Share	―	154.19	183.61	197.56	325.25
Shareholders’ Equity Per Share	―	154.19	183.61	197.56	327.57
Tax and Other Ratios
Effective Tax Rate	―	-0.03	-0.04	>-0.01	-0.13
Revenue Per Share	―	842.07	713.72	541.30	1.36K
Net Income Per Share	―	-15.33	-14.14	-62.13	-57.10
Tax Burden	―	1.03	1.04	1.01	1.13
Interest Burden	―	1.11	1.10	1.02	1.03
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.03	0.03	0.00	<0.01
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	<0.01
Income Quality	―	8.80	4.90	1.11	1.02

ReYuu Japan Inc. (9425) Ratios

ReYuu Japan Inc. Ratios