Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	2.36	0.27	1.09	0.61
Quick Ratio	―	2.32	0.26	1.07	0.59
Cash Ratio	―	1.99	0.21	0.83	0.51
Solvency Ratio	―	0.11	0.11	0.05	<0.01
Operating Cash Flow Ratio	―	0.72	0.11	0.32	-0.09
Short-Term Operating Cash Flow Coverage	―	2.25	0.12	0.61	-0.12
Net Current Asset Value	¥ ―	¥ -9.85B	¥ -10.76B	¥ -11.97B	¥ -12.64B
Leverage Ratios
Debt-to-Assets Ratio	―	0.74	0.77	0.82	0.84
Debt-to-Equity Ratio	―	4.60	6.38	12.02	13.02
Debt-to-Capital Ratio	―	0.82	0.86	0.92	0.93
Long-Term Debt-to-Capital Ratio	―	0.81	0.01	0.91	0.91
Financial Leverage Ratio	―	6.25	8.27	14.69	15.53
Debt Service Coverage Ratio	―	2.26	0.14	0.61	0.09
Interest Coverage Ratio	―	5.57	5.94	-0.19	-12.00
Debt to Market Cap	―	1.42	1.39	1.52	1.85
Interest Debt Per Share	―	1.03K	1.07K	1.10K	1.15K
Net Debt to EBITDA	―	5.73	5.81	10.96	34.51
Profitability Margins
Gross Profit Margin	―	77.74%	76.78%	82.53%	81.07%
EBIT Margin	―	8.92%	10.49%	3.16%	-11.32%
EBITDA Margin	―	16.35%	18.30%	13.47%	7.79%
Operating Profit Margin	―	9.79%	10.43%	-0.41%	-45.91%
Pretax Profit Margin	―	7.16%	8.74%	0.98%	-15.14%
Net Profit Margin	―	8.24%	9.79%	0.85%	-15.28%
Continuous Operations Profit Margin	―	8.24%	10.23%	0.85%	-15.28%
Net Income Per EBT	―	115.18%	112.08%	86.02%	100.89%
EBT Per EBIT	―	73.09%	83.76%	-241.23%	32.99%
Return on Assets (ROA)	―	4.64%	5.44%	0.39%	-3.99%
Return on Equity (ROE)	―	29.00%	44.98%	5.69%	-61.96%
Return on Capital Employed (ROCE)	―	6.16%	37.13%	-0.23%	-16.36%
Return on Invested Capital (ROIC)	―	6.82%	7.30%	-0.17%	-12.73%
Return on Tangible Assets	―	4.66%	5.44%	0.39%	-4.00%
Earnings Yield	―	9.02%	9.80%	0.72%	-8.92%
Efficiency Ratios
Receivables Turnover	―	17.73	15.42	13.27	14.87
Payables Turnover	―	15.39	14.89	9.97	10.19
Inventory Turnover	―	30.60	30.86	20.54	14.57
Fixed Asset Turnover	―	0.78	0.73	0.57	0.31
Asset Turnover	―	0.56	0.56	0.46	0.26
Working Capital Turnover Ratio	―	-2.40	-1.84	-10.00	-2.26
Cash Conversion Cycle	―	8.80	10.99	8.69	13.77
Days of Sales Outstanding	―	20.59	23.67	27.51	24.55
Days of Inventory Outstanding	―	11.93	11.83	17.77	25.06
Days of Payables Outstanding	―	23.71	24.51	36.60	35.83
Operating Cycle	―	32.51	35.50	45.29	49.61
Cash Flow Ratios
Operating Cash Flow Per Share	―	104.15	124.13	73.39	-33.47
Free Cash Flow Per Share	―	99.82	110.14	67.06	-38.74
CapEx Per Share	―	4.33	13.99	6.33	5.27
Free Cash Flow to Operating Cash Flow	―	0.96	0.89	0.91	1.16
Dividend Paid and CapEx Coverage Ratio	―	8.27	7.16	9.15	-6.31
Capital Expenditure Coverage Ratio	―	24.06	8.87	11.60	-6.35
Operating Cash Flow Coverage Ratio	―	0.10	0.12	0.07	-0.03
Operating Cash Flow to Sales Ratio	―	0.13	0.16	0.12	-0.09
Free Cash Flow Yield	―	14.08%	14.55%	9.42%	-6.39%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	11.09	10.21	138.06	-11.21
Price-to-Sales (P/S) Ratio	―	0.91	1.00	1.17	1.71
Price-to-Book (P/B) Ratio	―	3.22	4.59	7.85	6.95
Price-to-Free Cash Flow (P/FCF) Ratio	―	7.10	6.87	10.62	-15.64
Price-to-Operating Cash Flow Ratio	―	6.81	6.10	9.70	-18.10
Price-to-Earnings Growth (PEG) Ratio	―	-0.81	<0.01	-1.26	0.16
Price-to-Fair Value	―	3.22	4.59	7.85	6.95
Enterprise Value Multiple	―	11.32	11.27	19.63	56.49
Enterprise Value	―	17.33B	18.85B	19.44B	18.79B
EV to EBITDA	―	11.32	11.27	19.63	56.49
EV to Sales	―	1.85	2.06	2.64	4.40
EV to Free Cash Flow	―	14.39	14.19	24.02	-40.19
EV to Operating Cash Flow	―	13.79	12.59	21.95	-46.52
Tangible Book Value Per Share	―	215.90	163.51	88.84	83.82
Shareholders’ Equity Per Share	―	220.49	164.86	90.71	87.22
Tax and Other Ratios
Effective Tax Rate	―	-0.15	-0.17	0.14	>-0.01
Revenue Per Share	―	775.68	757.39	609.21	353.74
Net Income Per Share	―	63.95	74.15	5.16	-54.04
Tax Burden	―	1.15	1.12	0.86	1.01
Interest Burden	―	0.80	0.83	0.31	1.34
Research & Development to Revenue	―	0.00	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	―	1.63	1.88	12.24	0.62

Kyoto Hotel, Ltd. (9723) Ratios

Kyoto Hotel, Ltd. Ratios