Ratios	Feb 25	Feb 24	Feb 23	Feb 22
Liquidity Ratios
Current Ratio	―	1.39	1.23	1.24	1.15
Quick Ratio	―	0.33	0.28	0.30	0.31
Cash Ratio	―	0.13	0.11	0.12	0.15
Solvency Ratio	―	0.08	0.10	0.11	0.07
Operating Cash Flow Ratio	―	0.08	<0.01	0.02	0.02
Short-Term Operating Cash Flow Coverage	―	0.46	<0.01	0.12	0.21
Net Current Asset Value	¥ ―	¥ -2.32B	¥ 834.07M	¥ 942.90M	¥ 324.39M
Leverage Ratios
Debt-to-Assets Ratio	―	0.19	0.09	0.05	0.05
Debt-to-Equity Ratio	―	0.38	0.16	0.08	0.08
Debt-to-Capital Ratio	―	0.28	0.14	0.08	0.08
Long-Term Debt-to-Capital Ratio	―	0.21	0.00	0.00	0.00
Financial Leverage Ratio	―	2.06	1.78	1.74	1.79
Debt Service Coverage Ratio	―	0.67	0.49	0.95	0.71
Interest Coverage Ratio	―	14.23	168.85	194.88	205.59
Debt to Market Cap	―	0.79	0.27	0.13	0.10
Interest Debt Per Share	―	815.98	335.01	167.82	156.27
Net Debt to EBITDA	―	3.36	0.81	0.04	-0.37
Profitability Margins
Gross Profit Margin	―	29.17%	30.92%	30.97%	30.11%
EBIT Margin	―	1.87%	2.49%	2.26%	1.05%
EBITDA Margin	―	3.27%	3.72%	3.49%	2.36%
Operating Profit Margin	―	1.87%	2.40%	2.43%	1.82%
Pretax Profit Margin	―	2.09%	2.47%	2.25%	1.04%
Net Profit Margin	―	1.57%	1.68%	1.54%	0.58%
Continuous Operations Profit Margin	―	1.57%	1.68%	1.54%	0.58%
Net Income Per EBT	―	75.01%	68.03%	68.65%	55.57%
EBT Per EBIT	―	111.77%	102.85%	92.53%	57.36%
Return on Assets (ROA)	―	2.08%	2.59%	2.58%	1.00%
Return on Equity (ROE)	―	4.28%	4.61%	4.49%	1.78%
Return on Capital Employed (ROCE)	―	3.54%	6.08%	6.59%	5.21%
Return on Invested Capital (ROIC)	―	2.47%	3.60%	4.19%	2.69%
Return on Tangible Assets	―	2.11%	2.64%	2.62%	1.01%
Earnings Yield	―	8.88%	7.53%	7.09%	2.24%
Efficiency Ratios
Receivables Turnover	―	31.61	34.13	36.08	40.30
Payables Turnover	―	4.93	4.70	4.62	4.48
Inventory Turnover	―	2.97	2.86	3.19	3.60
Fixed Asset Turnover	―	3.32	5.33	6.03	6.09
Asset Turnover	―	1.33	1.54	1.67	1.72
Working Capital Turnover Ratio	―	13.87	17.48	22.10	23.32
Cash Conversion Cycle	―	60.34	60.58	45.53	29.16
Days of Sales Outstanding	―	11.55	10.69	10.12	9.06
Days of Inventory Outstanding	―	122.83	127.57	114.42	101.50
Days of Payables Outstanding	―	74.04	77.68	79.00	81.40
Operating Cycle	―	134.38	138.26	124.54	110.56
Cash Flow Ratios
Operating Cash Flow Per Share	―	105.37	1.49	19.99	32.87
Free Cash Flow Per Share	―	-668.77	-200.13	-75.99	-149.53
CapEx Per Share	―	774.14	201.62	95.98	182.40
Free Cash Flow to Operating Cash Flow	―	-6.35	-134.38	-3.80	-4.55
Dividend Paid and CapEx Coverage Ratio	―	0.13	<0.01	0.17	0.15
Capital Expenditure Coverage Ratio	―	0.14	<0.01	0.21	0.18
Operating Cash Flow Coverage Ratio	―	0.13	<0.01	0.12	0.21
Operating Cash Flow to Sales Ratio	―	0.02	<0.01	<0.01	<0.01
Free Cash Flow Yield	―	-65.63%	-15.88%	-6.07%	-9.84%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	11.26	13.28	14.11	44.55
Price-to-Sales (P/S) Ratio	―	0.18	0.22	0.22	0.26
Price-to-Book (P/B) Ratio	―	0.48	0.61	0.63	0.79
Price-to-Free Cash Flow (P/FCF) Ratio	―	-1.52	-6.30	-16.46	-10.17
Price-to-Operating Cash Flow Ratio	―	9.67	846.07	62.57	46.24
Price-to-Earnings Growth (PEG) Ratio	―	-2.44	1.90	0.09	-0.63
Price-to-Fair Value	―	0.48	0.61	0.63	0.79
Enterprise Value Multiple	―	8.77	6.81	6.28	10.58
Enterprise Value	―	9.03B	7.70B	6.78B	7.91B
EV to EBITDA	―	8.77	6.81	6.28	10.58
EV to Sales	―	0.29	0.25	0.22	0.25
EV to Free Cash Flow	―	-2.47	-7.15	-16.58	-9.83
EV to Operating Cash Flow	―	15.69	960.25	63.00	44.69
Tangible Book Value Per Share	―	2.05K	1.98K	1.93K	1.88K
Shareholders’ Equity Per Share	―	2.11K	2.06K	1.98K	1.91K
Tax and Other Ratios
Effective Tax Rate	―	0.25	0.32	0.31	0.44
Revenue Per Share	―	5.77K	5.64K	5.75K	5.89K
Net Income Per Share	―	90.50	94.87	88.68	34.12
Tax Burden	―	0.75	0.68	0.69	0.56
Interest Burden	―	1.12	0.99	0.99	0.99
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	―	1.16	0.01	0.15	0.96

Sekichu Co., Ltd. (9976) Ratios

Sekichu Co., Ltd. Ratios