Ratios	Dec 23	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	―	3.30	5.39	1.44	3.12
Quick Ratio	―	3.30	5.39	1.42	3.01
Cash Ratio	―	3.05	5.21	1.26	2.61
Solvency Ratio	―	-0.25	0.29	-0.53	-0.06
Operating Cash Flow Ratio	―	0.06	-0.69	-0.05	<0.01
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 191.96M	¥ 396.02M	¥ 197.12M	¥ 487.87M
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	―	<0.01	<0.01	0.01	0.01
Debt-to-Capital Ratio	―	<0.01	<0.01	0.01	0.01
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.11	1.12	1.58	1.23
Debt Service Coverage Ratio	―	0.00	0.00	0.00	0.00
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	0.12	0.23	0.30	0.38
Net Debt to EBITDA	―	-48.61	5.03	-59.56	34.16
Profitability Margins
Gross Profit Margin	―	99.98%	56.04%	56.52%	47.02%
EBIT Margin	―	14.10%	-100.00%	-0.33%	-8.87%
EBITDA Margin	―	15.78%	-91.15%	2.77%	-4.66%
Operating Profit Margin	―	14.10%	-100.00%	-0.33%	-8.87%
Pretax Profit Margin	―	-62.70%	48.25%	-80.32%	-8.81%
Net Profit Margin	―	-70.51%	19.29%	-74.60%	-8.08%
Continuous Operations Profit Margin	―	-70.51%	15.60%	-82.06%	-9.44%
Net Income Per EBT	―	112.45%	39.98%	92.88%	91.68%
EBT Per EBIT	―	-444.69%	-48.25%	24524.15%	99.39%
Return on Assets (ROA)	―	-2.58%	2.10%	-20.15%	-2.22%
Return on Equity (ROE)	―	-2.86%	2.34%	-31.86%	-2.74%
Return on Capital Employed (ROCE)	―	0.57%	-12.03%	-0.14%	-2.94%
Return on Invested Capital (ROIC)	―	0.64%	-11.51%	-0.14%	-3.01%
Return on Tangible Assets	―	-2.58%	2.10%	-20.62%	-2.28%
Earnings Yield	―	-1390.15%	2648.64%	-741.18%	-47.23%
Efficiency Ratios
Receivables Turnover	―	14.04	7.97	5.96	19.23
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	15.11	7.67
Fixed Asset Turnover	―	3.69	8.24	8.36	6.91
Asset Turnover	―	0.04	0.11	0.27	0.28
Working Capital Turnover Ratio	―	0.11	0.34	0.99	0.76
Cash Conversion Cycle	―	26.01	45.80	85.44	66.59
Days of Sales Outstanding	―	26.01	45.80	61.29	18.98
Days of Inventory Outstanding	―	0.00	0.00	24.15	47.60
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	26.01	45.80	85.44	66.59
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.17	-1.98	-0.79	0.02
Free Cash Flow Per Share	―	0.17	-1.98	-0.96	-0.05
CapEx Per Share	―	0.00	0.00	0.17	0.06
Free Cash Flow to Operating Cash Flow	―	1.00	1.00	1.22	-3.00
Dividend Paid and CapEx Coverage Ratio	―	0.00	0.00	-4.58	0.25
Capital Expenditure Coverage Ratio	―	0.00	0.00	-4.58	0.25
Operating Cash Flow Coverage Ratio	―	1.42	-8.67	-2.60	0.04
Operating Cash Flow to Sales Ratio	―	0.16	-0.61	-0.07	<0.01
Free Cash Flow Yield	―	51.81%	-1401.09%	-14.67%	-0.40%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-0.07	0.04	-0.13	-2.12
Price-to-Sales (P/S) Ratio	―	0.05	<0.01	0.10	0.17
Price-to-Book (P/B) Ratio	―	<0.01	<0.01	0.04	0.06
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.32	-0.01	-1.14	-41.31
Price-to-Operating Cash Flow Ratio	―	0.32	-0.01	-1.38	124.02
Price-to-Earnings Growth (PEG) Ratio	―	<0.01	>-0.01	>-0.01	0.03
Price-to-Fair Value	―	<0.01	<0.01	0.04	0.06
Enterprise Value Multiple	―	-48.29	5.02	-55.92	30.49
Enterprise Value	―	-247.33M	-468.46M	-374.88M	-219.35M
EV to EBITDA	―	-46.68	4.98	-37.73	12.13
EV to Sales	―	-7.37	-4.54	-1.04	-0.57
EV to Free Cash Flow	―	-46.73	7.41	11.78	136.45
EV to Operating Cash Flow	―	-46.73	7.41	14.36	-409.65
Tangible Book Value Per Share	―	25.98	26.63	24.43	33.24
Shareholders’ Equity Per Share	―	25.98	26.64	25.36	34.26
Tax and Other Ratios
Effective Tax Rate	―	-0.12	0.04	>-0.01	-0.02
Revenue Per Share	―	1.05	3.24	10.83	11.62
Net Income Per Share	―	-0.74	0.62	-8.08	-0.94
Tax Burden	―	1.12	0.40	0.93	0.92
Interest Burden	―	-4.45	-0.48	245.33	0.99
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.86	1.52	0.33	0.40
Stock-Based Compensation to Revenue	―	0.00	0.00	<0.01	<0.01
Income Quality	―	-0.22	-3.92	0.09	-0.01

Jupai Holdings (JPPYY) Ratios

Jupai Holdings Ratios