Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.22	0.27	0.14	0.21
Quick Ratio	―	0.18	0.23	0.09	0.15
Cash Ratio	―	0.11	0.15	0.02	0.07
Solvency Ratio	―	0.10	0.05	-0.02	-0.64
Operating Cash Flow Ratio	―	0.20	0.18	-0.14	0.09
Short-Term Operating Cash Flow Coverage	―	1.10	0.80	-0.32	0.33
Net Current Asset Value	¥ ―	¥ -388.80M	¥ -415.47M	¥ -594.65M	¥ -649.65M
Leverage Ratios
Debt-to-Assets Ratio	―	0.37	0.44	0.72	0.70
Debt-to-Equity Ratio	―	5.89	5.00	-3.46	-2.59
Debt-to-Capital Ratio	―	0.85	0.83	1.41	1.63
Long-Term Debt-to-Capital Ratio	―	0.31	0.39	-0.34	-2.82
Financial Leverage Ratio	―	15.96	11.47	-4.81	-3.68
Debt Service Coverage Ratio	―	0.61	0.37	0.03	-2.96
Interest Coverage Ratio	―	-0.46	-3.37	-0.98	-12.57
Debt to Market Cap	―	2.41	1.96	0.00	0.00
Interest Debt Per Share	―	11.79	5.90	0.00	0.00
Net Debt to EBITDA	―	1.86	7.20	-34.47	-0.66
Profitability Margins
Gross Profit Margin	―	44.70%	47.18%	53.07%	41.74%
EBIT Margin	―	0.98%	-5.95%	-10.83%	-101.32%
EBITDA Margin	―	9.70%	3.71%	-1.65%	-85.96%
Operating Profit Margin	―	-0.53%	-7.15%	-3.17%	-53.00%
Pretax Profit Margin	―	-0.18%	-8.07%	-14.05%	-105.53%
Net Profit Margin	―	-2.64%	-5.48%	-11.38%	-90.87%
Continuous Operations Profit Margin	―	-3.32%	-5.85%	-11.36%	-103.71%
Net Income Per EBT	―	1480.70%	67.99%	80.96%	86.10%
EBT Per EBIT	―	33.33%	112.80%	442.81%	199.13%
Return on Assets (ROA)	―	-4.10%	-6.68%	-13.96%	-101.68%
Return on Equity (ROE)	―	-65.49%	-76.57%	67.08%	374.44%
Return on Capital Employed (ROCE)	―	-4.80%	-32.70%	-839.27%	-969.74%
Return on Invested Capital (ROIC)	―	-39.88%	-12.72%	-6.43%	-152.99%
Return on Tangible Assets	―	-4.44%	-7.15%	-14.98%	-108.69%
Earnings Yield	―	-55.82%	-58.62%	-	-
Efficiency Ratios
Receivables Turnover	―	65.87	52.83	63.66	47.08
Payables Turnover	―	8.64	8.50	6.73	12.03
Inventory Turnover	―	28.03	23.14	11.29	12.30
Fixed Asset Turnover	―	2.84	2.24	2.09	1.80
Asset Turnover	―	1.55	1.22	1.23	1.12
Working Capital Turnover Ratio	―	-2.46	-1.78	-1.50	-2.47
Cash Conversion Cycle	―	-23.69	-20.24	-16.20	7.08
Days of Sales Outstanding	―	5.54	6.91	5.73	7.75
Days of Inventory Outstanding	―	13.02	15.77	32.32	29.66
Days of Payables Outstanding	―	42.25	42.93	54.26	30.33
Operating Cycle	―	18.56	22.68	38.06	37.42
Cash Flow Ratios
Operating Cash Flow Per Share	―	5.00	1.69	0.00	0.00
Free Cash Flow Per Share	―	3.07	0.43	0.00	0.00
CapEx Per Share	―	1.93	1.26	0.00	0.00
Free Cash Flow to Operating Cash Flow	―	0.61	0.25	1.02	0.35
Dividend Paid and CapEx Coverage Ratio	―	2.59	1.34	-44.77	1.53
Capital Expenditure Coverage Ratio	―	2.59	1.34	-44.77	1.53
Operating Cash Flow Coverage Ratio	―	0.44	0.30	-0.19	0.13
Operating Cash Flow to Sales Ratio	―	0.11	0.11	-0.11	0.08
Free Cash Flow Yield	―	136.82%	9.83%	0.00%	0.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-1.79	-1.71	0.00	0.00
Price-to-Sales (P/S) Ratio	―	0.05	0.09	0.00	0.00
Price-to-Book (P/B) Ratio	―	1.17	1.31	0.00	0.00
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.73	3.39	0.00	0.00
Price-to-Operating Cash Flow Ratio	―	0.45	0.86	0.00	0.00
Price-to-Earnings Growth (PEG) Ratio	―	0.04	0.02	0.00	0.00
Price-to-Fair Value	―	1.17	1.31	0.00	0.00
Enterprise Value Multiple	―	2.35	9.72	-34.47	-0.66
Enterprise Value	―	172.20M	373.77M	380.94M	366.62M
EV to EBITDA	―	2.35	14.77	-34.47	-0.66
EV to Sales	―	0.23	0.55	0.57	0.57
EV to Free Cash Flow	―	3.52	19.85	-4.96	20.77
EV to Operating Cash Flow	―	2.16	5.03	-5.07	7.18
Tangible Book Value Per Share	―	-1.71	-0.07	0.00	0.00
Shareholders’ Equity Per Share	―	1.91	1.11	0.00	0.00
Tax and Other Ratios
Effective Tax Rate	―	-17.61	0.27	0.19	0.02
Revenue Per Share	―	47.39	15.55	0.00	0.00
Net Income Per Share	―	-1.25	-0.85	0.00	0.00
Tax Burden	―	14.81	0.68	0.81	0.86
Interest Burden	―	-0.18	1.36	1.30	1.04
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.13	0.20	0.22	0.32
Stock-Based Compensation to Revenue	―	0.00	0.01	0.04	0.05
Income Quality	―	-59.15	-1.35	0.80	-0.07

Aesthetic Medical International Holdings Group (PAIYY) Ratios

Aesthetic Medical International Holdings Group Ratios