Ratios	Sep 25	Sep 24	Sep 23	Sep 22
Liquidity Ratios
Current Ratio	―	2.14	1.85	1.74
Quick Ratio	―	2.14	1.85	1.74
Cash Ratio	―	0.05	<0.01	0.03
Solvency Ratio	―	-6.74	0.25	0.34
Operating Cash Flow Ratio	―	-1.00	-0.10	-0.03
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00
Net Current Asset Value	$ ―	$ 6.22M	$ 5.70M	$ 3.97M
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	0.02	0.04
Debt-to-Equity Ratio	―	0.02	0.05	0.09
Debt-to-Capital Ratio	―	0.02	0.05	0.09
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00
Financial Leverage Ratio	―	1.63	2.12	2.32
Debt Service Coverage Ratio	―	-4.86K	107.08	103.24
Interest Coverage Ratio	―	-4.88K	120.96	111.61
Debt to Market Cap	―	0.00	0.00	0.00
Interest Debt Per Share	―	0.00	0.01	0.02
Net Debt to EBITDA	―	<0.01	0.11	0.12
Profitability Margins
Gross Profit Margin	―	10.05%	13.89%	33.10%
EBIT Margin	―	-102.02%	9.61%	23.56%
EBITDA Margin	―	-101.80%	10.17%	24.60%
Operating Profit Margin	―	-102.01%	9.63%	23.56%
Pretax Profit Margin	―	-102.04%	9.53%	23.34%
Net Profit Margin	―	-101.73%	7.88%	20.54%
Continuous Operations Profit Margin	―	-101.73%	7.88%	20.54%
Net Income Per EBT	―	99.70%	82.72%	88.00%
EBT Per EBIT	―	100.03%	98.97%	99.08%
Return on Assets (ROA)	―	-259.89%	12.54%	18.65%
Return on Equity (ROE)	―	-422.37%	26.60%	43.28%
Return on Capital Employed (ROCE)	―	-420.10%	31.48%	46.39%
Return on Invested Capital (ROIC)	―	-415.65%	25.66%	39.93%
Return on Tangible Assets	―	-259.89%	12.54%	18.65%
Earnings Yield	―	0.00%	1.05%	1.23%
Efficiency Ratios
Receivables Turnover	―	4.77	2.11	1.00
Payables Turnover	―	9.29	3.54	1.48
Inventory Turnover	―	0.00	0.00	0.00
Fixed Asset Turnover	―	200.46	73.43	21.92
Asset Turnover	―	2.55	1.59	0.91
Working Capital Turnover Ratio	―	6.10	4.22	2.90
Cash Conversion Cycle	―	37.30	70.02	118.45
Days of Sales Outstanding	―	76.58	173.24	365.57
Days of Inventory Outstanding	―	0.00	0.00	0.00
Days of Payables Outstanding	―	39.28	103.22	247.12
Operating Cycle	―	76.58	173.24	365.57
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.00	-0.03	>-0.01
Free Cash Flow Per Share	―	0.00	-0.03	>-0.01
CapEx Per Share	―	0.00	0.00	<0.01
Free Cash Flow to Operating Cash Flow	―	1.01	1.00	1.22
Dividend Paid and CapEx Coverage Ratio	―	-127.36	0.00	-4.63
Capital Expenditure Coverage Ratio	―	-127.36	0.00	-4.63
Operating Cash Flow Coverage Ratio	―	-39.15	-2.31	-0.42
Operating Cash Flow to Sales Ratio	―	-0.15	-0.03	-0.02
Free Cash Flow Yield	―	0.00%	-0.43%	-0.14%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	0.00	95.43	81.23
Price-to-Sales (P/S) Ratio	―	0.00	7.52	16.69
Price-to-Book (P/B) Ratio	―	0.00	25.38	35.16
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.00	-231.72	-740.00
Price-to-Operating Cash Flow Ratio	―	0.00	-231.72	-899.84
Price-to-Earnings Growth (PEG) Ratio	―	0.00	-6.41	0.06
Price-to-Fair Value	―	0.00	25.38	35.16
Enterprise Value Multiple	―	<0.01	74.07	67.97
Enterprise Value	―	-109.58K	162.16M	162.20M
EV to EBITDA	―	<0.01	74.07	67.97
EV to Sales	―	>-0.01	7.54	16.72
EV to Free Cash Flow	―	0.02	-232.08	-741.31
EV to Operating Cash Flow	―	0.02	-232.08	-901.44
Tangible Book Value Per Share	―	0.00	0.24	0.17
Shareholders’ Equity Per Share	―	0.00	0.24	0.17
Tax and Other Ratios
Effective Tax Rate	―	<0.01	0.17	0.12
Revenue Per Share	―	0.00	0.81	0.37
Net Income Per Share	―	0.00	0.06	0.08
Tax Burden	―	1.00	0.83	0.88
Interest Burden	―	1.00	0.99	0.99
Research & Development to Revenue	―	0.00	0.00	0.00
SG&A to Revenue	―	1.11	0.04	0.09
Stock-Based Compensation to Revenue	―	0.94	0.00	0.00
Income Quality	―	0.15	-0.41	-0.09

Smart Digital Group Limited (SDM) Ratios

Smart Digital Group Limited Ratios