Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.82	0.00	2.39	1.43
Quick Ratio	―	1.82	>-0.01	2.39	1.43
Cash Ratio	―	1.31	1.49	1.86	0.91
Solvency Ratio	―	-0.30	0.06	0.20	0.14
Operating Cash Flow Ratio	―	>-0.01	-0.13	0.18	0.31
Short-Term Operating Cash Flow Coverage	―	-0.01	-0.56	1.17	3.62
Net Current Asset Value	¥ ―	¥ 487.95M	¥ -1.85B	¥ 1.17B	¥ 322.47M
Leverage Ratios
Debt-to-Assets Ratio	―	0.36	0.29	0.21	0.17
Debt-to-Equity Ratio	―	1.24	0.69	0.46	0.75
Debt-to-Capital Ratio	―	0.55	0.41	0.32	0.43
Long-Term Debt-to-Capital Ratio	―	0.43	0.33	0.25	0.33
Financial Leverage Ratio	―	3.43	2.34	2.21	4.35
Debt Service Coverage Ratio	―	-1.42	0.40	1.74	1.91
Interest Coverage Ratio	―	-39.10	28.38	106.90	93.81
Debt to Market Cap	―	0.11	0.21	0.10	0.04
Interest Debt Per Share	―	113.53	116.38	81.14	45.71
Net Debt to EBITDA	―	1.85	-5.56	-3.24	-2.74
Profitability Margins
Gross Profit Margin	―	78.31%	85.70%	94.00%	95.24%
EBIT Margin	―	-30.83%	6.53%	31.06%	24.04%
EBITDA Margin	―	-25.39%	9.38%	32.20%	25.04%
Operating Profit Margin	―	-17.13%	9.23%	31.14%	24.00%
Pretax Profit Margin	―	-31.23%	6.20%	30.77%	23.78%
Net Profit Margin	―	-40.35%	3.91%	20.07%	16.61%
Continuous Operations Profit Margin	―	-40.35%	3.91%	20.07%	16.61%
Net Income Per EBT	―	129.19%	62.98%	65.23%	69.86%
EBT Per EBIT	―	182.32%	67.18%	98.80%	99.10%
Return on Assets (ROA)	―	-24.47%	1.85%	10.22%	10.29%
Return on Equity (ROE)	―	-83.83%	4.32%	22.56%	44.78%
Return on Capital Employed (ROCE)	―	-20.45%	6.84%	26.35%	43.09%
Return on Invested Capital (ROIC)	―	-20.55%	-35.45%	15.59%	25.88%
Return on Tangible Assets	―	-25.14%	2.04%	10.48%	10.52%
Earnings Yield	―	-7.74%	1.31%	4.86%	2.12%
Efficiency Ratios
Receivables Turnover	―	3.76	2.53	3.60	2.45
Payables Turnover	―	0.83	0.44	0.22	0.12
Inventory Turnover	―	0.00	1.46K	638.83	478.17
Fixed Asset Turnover	―	48.72	80.35	95.77	78.55
Asset Turnover	―	0.61	0.47	0.51	0.62
Working Capital Turnover Ratio	―	1.27	6.94	1.37	2.68
Cash Conversion Cycle	―	-343.05	-683.35	-1.52K	-2.92K
Days of Sales Outstanding	―	97.18	144.11	101.46	149.27
Days of Inventory Outstanding	―	0.00	0.25	0.57	0.76
Days of Payables Outstanding	―	440.23	827.71	1.62K	3.07K
Operating Cycle	―	97.18	144.36	102.03	150.04
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.57	-18.24	27.60	53.87
Free Cash Flow Per Share	―	-7.63	-25.04	21.29	51.87
CapEx Per Share	―	7.06	6.80	6.31	1.99
Free Cash Flow to Operating Cash Flow	―	13.27	1.37	0.77	0.96
Dividend Paid and CapEx Coverage Ratio	―	-0.08	-2.68	4.37	27.01
Capital Expenditure Coverage Ratio	―	-0.08	-2.68	4.37	27.01
Operating Cash Flow Coverage Ratio	―	>-0.01	-0.16	0.34	1.19
Operating Cash Flow to Sales Ratio	―	>-0.01	-0.10	0.14	0.33
Free Cash Flow Yield	―	-0.77%	-4.51%	2.64%	4.05%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-12.92	76.11	20.57	47.09
Price-to-Sales (P/S) Ratio	―	5.21	2.97	4.13	7.82
Price-to-Book (P/B) Ratio	―	10.83	3.29	4.64	21.09
Price-to-Free Cash Flow (P/FCF) Ratio	―	-129.34	-22.16	37.81	24.68
Price-to-Operating Cash Flow Ratio	―	-1.72K	-30.42	29.17	23.76
Price-to-Earnings Growth (PEG) Ratio	―	0.01	-0.94	0.47	0.32
Price-to-Fair Value	―	10.83	3.29	4.64	21.09
Enterprise Value Multiple	―	-18.68	26.14	9.58	28.51
Enterprise Value	―	7.40B	3.73B	4.57B	8.68B
EV to EBITDA	―	-18.68	26.14	9.58	28.51
EV to Sales	―	4.74	2.45	3.08	7.14
EV to Free Cash Flow	―	-117.67	-18.27	28.25	22.51
EV to Operating Cash Flow	―	-1.56K	-25.08	21.79	21.68
Tangible Book Value Per Share	―	82.75	127.65	164.02	54.88
Shareholders’ Equity Per Share	―	91.10	168.85	173.43	60.70
Tax and Other Ratios
Effective Tax Rate	―	-0.29	0.37	0.35	0.30
Revenue Per Share	―	189.28	186.71	194.98	163.61
Net Income Per Share	―	-76.37	7.29	39.13	27.18
Tax Burden	―	1.29	0.63	0.65	0.70
Interest Burden	―	1.01	0.95	0.99	0.99
Research & Development to Revenue	―	0.02	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	―	<0.01	-2.53	0.46	1.38

GLAD CUBE Inc. (9561) Ratios

GLAD CUBE Inc. Ratios