Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	1.81	1.82	2.20	2.39
Quick Ratio	―	1.81	1.82	2.20	2.39
Cash Ratio	―	1.29	1.31	1.49	1.86
Solvency Ratio	―	>-0.01	-0.30	0.06	0.20
Operating Cash Flow Ratio	―	-0.02	>-0.01	-0.13	0.18
Short-Term Operating Cash Flow Coverage	―	-0.10	-0.01	-0.56	1.17
Net Current Asset Value	¥ ―	¥ 464.96M	¥ 487.95M	¥ 725.91M	¥ 1.17B
Leverage Ratios
Debt-to-Assets Ratio	―	0.28	0.36	0.29	0.21
Debt-to-Equity Ratio	―	0.85	1.24	0.69	0.46
Debt-to-Capital Ratio	―	0.46	0.55	0.41	0.32
Long-Term Debt-to-Capital Ratio	―	0.34	0.43	0.33	0.25
Financial Leverage Ratio	―	3.03	3.43	2.34	2.21
Debt Service Coverage Ratio	―	>-0.01	-0.85	0.40	1.73
Interest Coverage Ratio	―	-4.02	-39.44	28.38	96.57
Debt to Market Cap	―	0.17	0.11	0.21	0.10
Interest Debt Per Share	―	73.14	113.53	116.38	81.20
Net Debt to EBITDA	―	99.00	4.02	-5.56	-3.24
Profitability Margins
Gross Profit Margin	―	70.16%	78.16%	85.70%	94.00%
EBIT Margin	―	-2.01%	-17.28%	6.53%	31.06%
EBITDA Margin	―	-0.44%	-11.70%	9.38%	32.20%
Operating Profit Margin	―	-2.01%	-17.28%	9.23%	31.14%
Pretax Profit Margin	―	-2.18%	-31.23%	6.12%	30.77%
Net Profit Margin	―	-1.80%	-40.35%	3.87%	20.07%
Continuous Operations Profit Margin	―	-1.80%	-40.35%	3.87%	20.07%
Net Income Per EBT	―	82.85%	129.19%	63.19%	65.23%
EBT Per EBIT	―	108.17%	180.76%	66.27%	98.80%
Return on Assets (ROA)	―	-1.46%	-24.47%	1.83%	10.22%
Return on Equity (ROE)	―	-4.41%	-83.83%	4.27%	22.56%
Return on Capital Employed (ROCE)	―	-3.18%	-20.63%	6.84%	26.35%
Return on Invested Capital (ROIC)	―	-2.16%	-16.05%	3.83%	15.59%
Return on Tangible Assets	―	-1.50%	-25.14%	2.03%	10.48%
Earnings Yield	―	-0.91%	-7.74%	1.30%	4.86%
Efficiency Ratios
Receivables Turnover	―	4.27	3.76	2.53	3.60
Payables Turnover	―	1.29	0.83	0.44	0.22
Inventory Turnover	―	0.00	0.00	1.46K	638.83
Fixed Asset Turnover	―	65.99	48.72	80.35	95.77
Asset Turnover	―	0.81	0.61	0.47	0.51
Working Capital Turnover Ratio	―	1.85	1.27	1.01	1.37
Cash Conversion Cycle	―	-197.62	-340.07	-683.35	-1.52K
Days of Sales Outstanding	―	85.52	97.18	144.11	101.46
Days of Inventory Outstanding	―	0.00	0.00	0.25	0.57
Days of Payables Outstanding	―	283.14	437.25	827.71	1.62K
Operating Cycle	―	85.52	97.18	144.36	102.03
Cash Flow Ratios
Operating Cash Flow Per Share	―	-2.93	-0.57	-18.24	27.60
Free Cash Flow Per Share	―	-2.98	-2.86	-25.04	21.29
CapEx Per Share	―	0.04	2.28	6.80	6.31
Free Cash Flow to Operating Cash Flow	―	1.02	4.97	1.37	0.77
Dividend Paid and CapEx Coverage Ratio	―	-65.53	-0.25	-2.68	4.37
Capital Expenditure Coverage Ratio	―	-65.53	-0.25	-2.68	4.37
Operating Cash Flow Coverage Ratio	―	-0.04	>-0.01	-0.16	0.34
Operating Cash Flow to Sales Ratio	―	-0.01	>-0.01	-0.10	0.14
Free Cash Flow Yield	―	-0.72%	-0.29%	-4.51%	2.64%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-110.35	-12.92	76.89	20.57
Price-to-Sales (P/S) Ratio	―	1.99	5.21	2.97	4.13
Price-to-Book (P/B) Ratio	―	4.87	10.83	3.29	4.64
Price-to-Free Cash Flow (P/FCF) Ratio	―	-139.29	-345.44	-22.16	37.81
Price-to-Operating Cash Flow Ratio	―	-141.41	-1.72K	-30.42	29.17
Price-to-Earnings Growth (PEG) Ratio	―	1.16	0.01	-0.94	0.47
Price-to-Fair Value	―	4.87	10.83	3.29	4.64
Enterprise Value Multiple	―	-354.13	-40.57	26.14	9.58
Enterprise Value	―	2.73B	7.40B	3.73B	4.57B
EV to EBITDA	―	-354.13	-40.57	26.14	9.58
EV to Sales	―	1.56	4.74	2.45	3.08
EV to Free Cash Flow	―	-108.86	-314.30	-18.27	28.25
EV to Operating Cash Flow	―	-110.52	-1.56K	-25.08	21.79
Tangible Book Value Per Share	―	78.22	82.75	129.78	164.02
Shareholders’ Equity Per Share	―	85.23	91.10	168.85	173.43
Tax and Other Ratios
Effective Tax Rate	―	0.17	-0.29	0.37	0.35
Revenue Per Share	―	208.52	189.28	186.71	194.98
Net Income Per Share	―	-3.76	-76.37	7.22	39.13
Tax Burden	―	0.83	1.29	0.63	0.65
Interest Burden	―	1.08	1.81	0.94	0.99
Research & Development to Revenue	―	0.00	0.02	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	―	0.78	<0.01	-2.53	0.71

GLAD CUBE Inc. (9561) Ratios

GLAD CUBE Inc. Ratios