Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.71	0.76	0.72	0.61
Quick Ratio	―	0.70	0.76	0.72	0.61
Cash Ratio	―	0.07	0.06	0.06	0.07
Solvency Ratio	―	0.13	0.14	0.13	0.12
Operating Cash Flow Ratio	―	0.41	0.37	0.41	0.44
Short-Term Operating Cash Flow Coverage	―	1.07	1.09	1.20	1.05
Net Current Asset Value	¥ ―	¥ -2.43B	¥ -2.45B	¥ -2.55B	¥ -2.78B
Leverage Ratios
Debt-to-Assets Ratio	―	0.08	0.11	0.13	0.16
Debt-to-Equity Ratio	―	0.19	0.27	0.32	0.41
Debt-to-Capital Ratio	―	0.16	0.21	0.24	0.29
Long-Term Debt-to-Capital Ratio	―	0.00	0.09	0.12	0.15
Financial Leverage Ratio	―	2.30	2.40	2.49	2.60
Debt Service Coverage Ratio	―	0.91	1.09	1.04	0.79
Interest Coverage Ratio	―	52.48	45.44	25.99	16.63
Debt to Market Cap	―	0.04	0.06	0.08	0.11
Interest Debt Per Share	―	179.02	241.86	269.13	332.38
Net Debt to EBITDA	―	0.72	1.10	1.32	1.78
Profitability Margins
Gross Profit Margin	―	16.67%	15.25%	13.89%	14.13%
EBIT Margin	―	7.51%	6.48%	5.60%	5.49%
EBITDA Margin	―	15.77%	15.10%	15.12%	15.65%
Operating Profit Margin	―	7.91%	7.16%	5.23%	4.50%
Pretax Profit Margin	―	7.36%	6.32%	5.40%	5.22%
Net Profit Margin	―	4.33%	4.34%	3.73%	3.60%
Continuous Operations Profit Margin	―	4.33%	4.34%	3.73%	3.60%
Net Income Per EBT	―	58.81%	68.63%	69.01%	68.99%
EBT Per EBIT	―	92.98%	88.27%	103.27%	115.83%
Return on Assets (ROA)	―	2.61%	2.64%	2.16%	1.87%
Return on Equity (ROE)	―	5.99%	6.33%	5.37%	4.86%
Return on Capital Employed (ROCE)	―	6.09%	5.56%	3.86%	3.00%
Return on Invested Capital (ROIC)	―	3.24%	3.49%	2.44%	1.85%
Return on Tangible Assets	―	2.61%	2.64%	2.17%	1.89%
Earnings Yield	―	1.39%	1.43%	1.40%	1.26%
Efficiency Ratios
Receivables Turnover	―	4.71	4.27	4.40	4.73
Payables Turnover	―	11.77	26.67	31.05	25.04
Inventory Turnover	―	674.76	741.49	753.30	745.92
Fixed Asset Turnover	―	0.88	0.89	0.84	0.73
Asset Turnover	―	0.60	0.61	0.58	0.52
Working Capital Turnover Ratio	―	-10.59	-11.10	-8.05	-5.30
Cash Conversion Cycle	―	47.05	72.24	71.68	63.05
Days of Sales Outstanding	―	77.53	85.43	82.96	77.14
Days of Inventory Outstanding	―	0.54	0.49	0.48	0.49
Days of Payables Outstanding	―	31.02	13.69	11.76	14.58
Operating Cycle	―	78.07	85.92	83.44	77.63
Cash Flow Ratios
Operating Cash Flow Per Share	―	188.99	166.06	182.88	197.53
Free Cash Flow Per Share	―	65.21	82.39	130.29	106.78
CapEx Per Share	―	123.77	83.67	52.58	90.75
Free Cash Flow to Operating Cash Flow	―	0.35	0.50	0.71	0.54
Dividend Paid and CapEx Coverage Ratio	―	1.41	1.77	2.92	1.96
Capital Expenditure Coverage Ratio	―	1.53	1.98	3.48	2.18
Operating Cash Flow Coverage Ratio	―	1.07	0.69	0.69	0.60
Operating Cash Flow to Sales Ratio	―	0.15	0.13	0.15	0.18
Free Cash Flow Yield	―	1.63%	2.13%	4.07%	3.47%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	72.07	69.73	71.61	79.51
Price-to-Sales (P/S) Ratio	―	3.12	3.03	2.67	2.86
Price-to-Book (P/B) Ratio	―	4.32	4.41	3.85	3.87
Price-to-Free Cash Flow (P/FCF) Ratio	―	61.26	47.03	24.56	28.84
Price-to-Operating Cash Flow Ratio	―	21.14	23.33	17.50	15.59
Price-to-Earnings Growth (PEG) Ratio	―	-308.06	2.86	4.66	0.83
Price-to-Fair Value	―	4.32	4.41	3.85	3.87
Enterprise Value Multiple	―	20.49	21.14	18.97	20.07
Enterprise Value	―	11.55B	11.40B	9.59B	9.42B
EV to EBITDA	―	20.49	21.14	18.97	20.07
EV to Sales	―	3.23	3.19	2.87	3.14
EV to Free Cash Flow	―	63.50	49.62	26.40	31.65
EV to Operating Cash Flow	―	21.91	24.62	18.81	17.11
Tangible Book Value Per Share	―	924.98	876.47	820.70	775.26
Shareholders’ Equity Per Share	―	925.60	878.55	831.83	796.65
Tax and Other Ratios
Effective Tax Rate	―	0.41	0.31	0.31	0.31
Revenue Per Share	―	1.28K	1.28K	1.20K	1.08K
Net Income Per Share	―	55.43	55.57	44.69	38.74
Tax Burden	―	0.59	0.69	0.69	0.69
Interest Burden	―	0.98	0.98	0.96	0.95
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.09	0.08	0.09	0.10
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	2.01	2.05	2.82	3.52

Kin-Ei Corp. (9636) Ratios

Kin-Ei Corp. Ratios