Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.42	1.42	1.55
Quick Ratio	―	1.42	1.42	1.55
Cash Ratio	―	0.02	0.02	0.13
Solvency Ratio	―	0.26	0.26	0.27
Operating Cash Flow Ratio	―	-0.13	-0.13	-0.33
Short-Term Operating Cash Flow Coverage	―	-0.77	-0.77	-2.75
Net Current Asset Value	$ ―	$ 4.19M	$ 4.19M	$ 2.97M
Leverage Ratios
Debt-to-Assets Ratio	―	0.13	0.13	0.10
Debt-to-Equity Ratio	―	0.32	0.32	0.28
Debt-to-Capital Ratio	―	0.24	0.24	0.22
Long-Term Debt-to-Capital Ratio	―	0.04	0.04	0.06
Financial Leverage Ratio	―	2.44	2.44	2.84
Debt Service Coverage Ratio	―	1.58	1.58	2.24
Interest Coverage Ratio	―	51.48	51.48	30.42
Debt to Market Cap	―	<0.01	<0.01	<0.01
Interest Debt Per Share	―	0.05	0.05	0.02
Net Debt to EBITDA	―	0.74	0.74	0.08
Profitability Margins
Gross Profit Margin	―	21.75%	21.75%	25.67%
EBIT Margin	―	8.16%	8.16%	14.54%
EBITDA Margin	―	8.55%	8.55%	14.68%
Operating Profit Margin	―	8.15%	8.15%	14.02%
Pretax Profit Margin	―	8.00%	8.00%	14.08%
Net Profit Margin	―	7.70%	7.70%	12.32%
Continuous Operations Profit Margin	―	7.70%	7.70%	12.32%
Net Income Per EBT	―	96.26%	96.26%	87.49%
EBT Per EBIT	―	98.14%	98.14%	100.44%
Return on Assets (ROA)	―	14.73%	14.73%	17.43%
Return on Equity (ROE)	―	35.90%	35.90%	49.57%
Return on Capital Employed (ROCE)	―	36.15%	36.15%	52.86%
Return on Invested Capital (ROIC)	―	27.72%	27.72%	38.54%
Return on Tangible Assets	―	14.74%	14.74%	17.44%
Earnings Yield	―	1.31%	1.31%	0.75%
Efficiency Ratios
Receivables Turnover	―	2.54	2.54	1.61
Payables Turnover	―	5.97	5.97	3.04
Inventory Turnover	―	0.00	0.00	0.00
Fixed Asset Turnover	―	80.60	80.60	371.38
Asset Turnover	―	1.91	1.91	1.41
Working Capital Turnover Ratio	―	9.40	9.40	5.97
Cash Conversion Cycle	―	82.48	82.48	106.15
Days of Sales Outstanding	―	143.60	143.60	226.33
Days of Inventory Outstanding	―	0.00	0.00	0.00
Days of Payables Outstanding	―	61.12	61.12	120.18
Operating Cycle	―	143.60	143.60	226.33
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.03	-0.03	-0.04
Free Cash Flow Per Share	―	-0.03	-0.03	-0.04
CapEx Per Share	―	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	1.05	1.05	1.00
Dividend Paid and CapEx Coverage Ratio	―	-19.82	-19.82	-362.22
Capital Expenditure Coverage Ratio	―	-19.82	-19.82	-362.22
Operating Cash Flow Coverage Ratio	―	-0.57	-0.57	-2.09
Operating Cash Flow to Sales Ratio	―	-0.04	-0.04	-0.15
Free Cash Flow Yield	―	-0.70%	-0.70%	-0.89%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	76.12	76.12	133.22
Price-to-Sales (P/S) Ratio	―	5.86	5.86	16.41
Price-to-Book (P/B) Ratio	―	27.33	27.33	66.04
Price-to-Free Cash Flow (P/FCF) Ratio	―	-142.87	-142.87	-112.34
Price-to-Operating Cash Flow Ratio	―	-150.08	-150.08	-112.65
Price-to-Earnings Growth (PEG) Ratio	―	1.01	1.01	-0.26
Price-to-Fair Value	―	27.33	27.33	66.04
Enterprise Value Multiple	―	69.30	69.30	111.90
Enterprise Value	―	216.80M	216.80M	214.66M
EV to EBITDA	―	69.30	69.30	111.90
EV to Sales	―	5.92	5.92	16.42
EV to Free Cash Flow	―	-144.41	-144.41	-112.42
EV to Operating Cash Flow	―	-151.69	-151.69	-112.73
Tangible Book Value Per Share	―	0.16	0.16	0.06
Shareholders’ Equity Per Share	―	0.16	0.16	0.06
Tax and Other Ratios
Effective Tax Rate	―	0.04	0.04	0.13
Revenue Per Share	―	0.73	0.73	0.26
Net Income Per Share	―	0.06	0.06	0.03
Tax Burden	―	0.96	0.96	0.87
Interest Burden	―	0.98	0.98	0.97
Research & Development to Revenue	―	0.06	0.06	0.03
SG&A to Revenue	―	0.06	0.06	0.06
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00
Income Quality	―	-0.51	-0.51	-1.18

Lianhe Sowell International Group Ltd. (LHSW) Ratios

Lianhe Sowell International Group Ltd. Ratios