Ratios	Jan 26	Jan 25	Jan 24	Jan 23
Liquidity Ratios
Current Ratio	―	0.80	0.71	0.76	0.72
Quick Ratio	―	0.79	0.70	0.76	0.72
Cash Ratio	―	0.11	0.07	0.06	0.06
Solvency Ratio	―	0.15	0.13	0.14	0.13
Operating Cash Flow Ratio	―	0.50	0.41	0.37	0.41
Short-Term Operating Cash Flow Coverage	―	1.96	1.07	1.09	1.20
Net Current Asset Value	¥ ―	¥ -2.25B	¥ -2.47B	¥ -2.45B	¥ -2.55B
Leverage Ratios
Debt-to-Assets Ratio	―	0.05	0.08	0.11	0.13
Debt-to-Equity Ratio	―	0.12	0.19	0.27	0.32
Debt-to-Capital Ratio	―	0.11	0.16	0.21	0.24
Long-Term Debt-to-Capital Ratio	―	<0.01	0.00	0.09	0.12
Financial Leverage Ratio	―	2.18	2.31	2.40	2.49
Debt Service Coverage Ratio	―	1.59	0.94	1.09	1.04
Interest Coverage Ratio	―	61.55	52.48	45.44	25.99
Debt to Market Cap	―	0.03	0.04	0.06	0.08
Interest Debt Per Share	―	118.33	179.02	241.86	269.13
Net Debt to EBITDA	―	0.32	0.70	1.10	1.32
Profitability Margins
Gross Profit Margin	―	17.79%	16.36%	15.25%	13.89%
EBIT Margin	―	8.00%	7.91%	6.48%	5.60%
EBITDA Margin	―	15.82%	16.18%	15.10%	15.12%
Operating Profit Margin	―	8.00%	7.91%	7.16%	5.23%
Pretax Profit Margin	―	7.36%	7.36%	6.32%	5.40%
Net Profit Margin	―	5.31%	4.33%	4.34%	3.73%
Continuous Operations Profit Margin	―	5.31%	4.33%	4.34%	3.73%
Net Income Per EBT	―	72.16%	58.81%	68.63%	69.01%
EBT Per EBIT	―	92.04%	92.98%	88.27%	103.27%
Return on Assets (ROA)	―	3.33%	2.60%	2.64%	2.16%
Return on Equity (ROE)	―	7.26%	5.99%	6.33%	5.37%
Return on Capital Employed (ROCE)	―	6.34%	6.05%	5.56%	3.86%
Return on Invested Capital (ROIC)	―	4.28%	3.22%	3.49%	2.44%
Return on Tangible Assets	―	3.33%	2.60%	2.64%	2.17%
Earnings Yield	―	1.75%	1.39%	1.43%	1.40%
Efficiency Ratios
Receivables Turnover	―	4.63	4.71	4.27	4.40
Payables Turnover	―	24.32	11.81	26.67	31.05
Inventory Turnover	―	623.47	677.28	741.49	753.30
Fixed Asset Turnover	―	0.94	0.88	0.89	0.84
Asset Turnover	―	0.63	0.60	0.61	0.58
Working Capital Turnover Ratio	―	-11.95	-10.59	-11.10	-8.05
Cash Conversion Cycle	―	64.41	47.16	72.24	71.68
Days of Sales Outstanding	―	78.83	77.53	85.43	82.96
Days of Inventory Outstanding	―	0.59	0.54	0.49	0.48
Days of Payables Outstanding	―	15.01	30.90	13.69	11.76
Operating Cycle	―	79.42	78.06	85.92	83.44
Cash Flow Ratios
Operating Cash Flow Per Share	―	226.20	188.99	166.06	182.88
Free Cash Flow Per Share	―	121.87	65.22	82.39	130.29
CapEx Per Share	―	104.33	123.78	83.67	52.58
Free Cash Flow to Operating Cash Flow	―	0.54	0.35	0.50	0.71
Dividend Paid and CapEx Coverage Ratio	―	1.98	1.41	1.77	2.92
Capital Expenditure Coverage Ratio	―	2.17	1.53	1.98	3.48
Operating Cash Flow Coverage Ratio	―	1.94	1.07	0.69	0.69
Operating Cash Flow to Sales Ratio	―	0.17	0.15	0.13	0.15
Free Cash Flow Yield	―	2.97%	1.63%	2.13%	4.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	57.07	72.07	69.73	71.61
Price-to-Sales (P/S) Ratio	―	3.03	3.12	3.03	2.67
Price-to-Book (P/B) Ratio	―	4.14	4.32	4.41	3.85
Price-to-Free Cash Flow (P/FCF) Ratio	―	33.64	61.26	47.03	24.56
Price-to-Operating Cash Flow Ratio	―	18.13	21.14	23.33	17.50
Price-to-Earnings Growth (PEG) Ratio	―	1.93	-308.06	2.86	4.66
Price-to-Fair Value	―	4.14	4.32	4.41	3.85
Enterprise Value Multiple	―	19.48	19.98	21.14	18.97
Enterprise Value	―	11.62B	11.55B	11.40B	9.59B
EV to EBITDA	―	19.48	19.98	21.14	18.97
EV to Sales	―	3.08	3.23	3.19	2.87
EV to Free Cash Flow	―	34.20	63.50	49.62	26.40
EV to Operating Cash Flow	―	18.43	21.91	24.62	18.81
Tangible Book Value Per Share	―	989.79	924.99	876.47	820.70
Shareholders’ Equity Per Share	―	989.79	925.61	878.55	831.83
Tax and Other Ratios
Effective Tax Rate	―	0.28	0.41	0.31	0.31
Revenue Per Share	―	1.35K	1.28K	1.28K	1.20K
Net Income Per Share	―	71.84	55.44	55.57	44.69
Tax Burden	―	0.72	0.59	0.69	0.69
Interest Burden	―	0.92	0.93	0.98	0.96
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.09	0.08	0.09
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	3.15	3.41	2.05	4.09

Kin-Ei Corp. (9636) Ratios

Kin-Ei Corp. Ratios