Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.20	1.26	1.22	1.29
Quick Ratio	―	0.16	0.17	0.17	0.19
Cash Ratio	―	0.10	0.09	0.10	0.12
Solvency Ratio	―	0.05	0.06	0.06	0.08
Operating Cash Flow Ratio	―	0.15	0.05	0.06	0.03
Short-Term Operating Cash Flow Coverage	―	0.47	0.14	0.20	0.14
Net Current Asset Value	¥ ―	¥ -10.00B	¥ -9.20B	¥ -9.22B	¥ -7.60B
Leverage Ratios
Debt-to-Assets Ratio	―	0.35	0.36	0.34	0.30
Debt-to-Equity Ratio	―	1.07	1.07	1.01	0.82
Debt-to-Capital Ratio	―	0.52	0.52	0.50	0.45
Long-Term Debt-to-Capital Ratio	―	0.42	0.42	0.41	0.37
Financial Leverage Ratio	―	3.01	3.00	2.98	2.78
Debt Service Coverage Ratio	―	0.32	0.36	0.41	0.68
Interest Coverage Ratio	―	5.50	4.33	14.73	19.84
Debt to Market Cap	―	3.25	2.88	2.66	2.01
Interest Debt Per Share	―	1.71K	1.70K	1.59K	1.27K
Net Debt to EBITDA	―	8.25	7.45	5.93	3.91
Profitability Margins
Gross Profit Margin	―	31.10%	30.75%	31.38%	31.81%
EBIT Margin	―	0.78%	0.83%	1.65%	2.36%
EBITDA Margin	―	3.41%	3.75%	4.32%	4.90%
Operating Profit Margin	―	1.07%	0.71%	2.02%	2.67%
Pretax Profit Margin	―	0.59%	0.66%	1.52%	2.23%
Net Profit Margin	―	0.34%	0.42%	0.85%	1.32%
Continuous Operations Profit Margin	―	0.34%	0.42%	0.85%	1.32%
Net Income Per EBT	―	58.64%	63.76%	56.08%	59.05%
EBT Per EBIT	―	55.05%	92.82%	75.24%	83.29%
Return on Assets (ROA)	―	0.39%	0.49%	1.01%	1.75%
Return on Equity (ROE)	―	1.18%	1.47%	3.01%	4.87%
Return on Capital Employed (ROCE)	―	1.85%	1.26%	3.65%	5.29%
Return on Invested Capital (ROIC)	―	0.93%	0.68%	1.76%	2.79%
Return on Tangible Assets	―	0.40%	0.49%	1.02%	1.77%
Earnings Yield	―	3.61%	4.01%	8.08%	12.17%
Efficiency Ratios
Receivables Turnover	―	98.76	116.30	143.21	142.35
Payables Turnover	―	4.51	10.08	9.87	10.65
Inventory Turnover	―	2.22	2.17	2.25	2.54
Fixed Asset Turnover	―	2.53	2.62	2.60	2.94
Asset Turnover	―	1.14	1.16	1.19	1.33
Working Capital Turnover Ratio	―	14.66	14.29	14.63	16.56
Cash Conversion Cycle	―	87.06	135.12	128.07	112.08
Days of Sales Outstanding	―	3.70	3.14	2.55	2.56
Days of Inventory Outstanding	―	164.23	168.19	162.49	143.78
Days of Payables Outstanding	―	80.87	36.21	36.96	34.26
Operating Cycle	―	167.93	171.33	165.04	146.35
Cash Flow Ratios
Operating Cash Flow Per Share	―	250.20	76.97	98.68	44.95
Free Cash Flow Per Share	―	64.49	-98.33	-253.06	-80.68
CapEx Per Share	―	185.71	175.30	351.74	125.63
Free Cash Flow to Operating Cash Flow	―	0.26	-1.28	-2.56	-1.79
Dividend Paid and CapEx Coverage Ratio	―	1.28	0.40	0.27	0.32
Capital Expenditure Coverage Ratio	―	1.35	0.44	0.28	0.36
Operating Cash Flow Coverage Ratio	―	0.15	0.05	0.06	0.04
Operating Cash Flow to Sales Ratio	―	0.05	0.01	0.02	<0.01
Free Cash Flow Yield	―	12.38%	-16.92%	-43.33%	-13.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	27.69	24.94	12.38	8.22
Price-to-Sales (P/S) Ratio	―	0.10	0.11	0.11	0.11
Price-to-Book (P/B) Ratio	―	0.33	0.37	0.37	0.40
Price-to-Free Cash Flow (P/FCF) Ratio	―	8.08	-5.91	-2.31	-7.63
Price-to-Operating Cash Flow Ratio	―	2.08	7.55	5.92	13.70
Price-to-Earnings Growth (PEG) Ratio	―	-1.44	-0.49	-0.33	-0.15
Price-to-Fair Value	―	0.33	0.37	0.37	0.40
Enterprise Value Multiple	―	11.04	10.26	8.37	6.12
Enterprise Value	―	16.72B	17.19B	16.24B	13.83B
EV to EBITDA	―	11.04	10.26	8.37	6.12
EV to Sales	―	0.38	0.38	0.36	0.30
EV to Free Cash Flow	―	31.97	-21.55	-7.91	-21.18
EV to Operating Cash Flow	―	8.24	27.53	20.30	38.02
Tangible Book Value Per Share	―	1.56K	1.54K	1.53K	1.51K
Shareholders’ Equity Per Share	―	1.59K	1.58K	1.57K	1.54K
Tax and Other Ratios
Effective Tax Rate	―	0.41	0.36	0.44	0.41
Revenue Per Share	―	5.47K	5.51K	5.54K	5.70K
Net Income Per Share	―	18.82	23.29	47.16	74.96
Tax Burden	―	0.59	0.64	0.56	0.59
Interest Burden	―	0.75	0.80	0.92	0.94
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	―	13.30	3.30	1.17	0.35

Juntendo Co., Ltd. (9835) Ratios

Juntendo Co., Ltd. Ratios