Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	4.64	3.57	2.38	2.21
Quick Ratio	―	3.87	2.70	1.52	1.37
Cash Ratio	―	2.40	1.63	1.02	0.59
Solvency Ratio	―	0.50	0.35	0.19	0.26
Operating Cash Flow Ratio	―	0.49	-0.08	0.48	0.06
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	S$ ―	S$ 239.98M	S$ 208.13M	S$ 145.38M	S$ 136.70M
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	0.00	0.00
Debt-to-Equity Ratio	―	<0.01	<0.01	0.00	0.00
Debt-to-Capital Ratio	―	<0.01	<0.01	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.24	1.32	1.46	1.50
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	―	<0.01	<0.01	0.00	0.00
Net Debt to EBITDA	―	-6.27	-7.10	-11.13	-3.65
Profitability Margins
Gross Profit Margin	―	16.55%	11.48%	7.29%	10.11%
EBIT Margin	―	12.58%	8.11%	4.28%	8.12%
EBITDA Margin	―	13.82%	9.23%	6.85%	10.96%
Operating Profit Margin	―	12.58%	8.11%	4.28%	8.12%
Pretax Profit Margin	―	20.53%	15.29%	13.64%	16.89%
Net Profit Margin	―	17.44%	13.15%	11.57%	14.90%
Continuous Operations Profit Margin	―	17.48%	13.19%	11.49%	14.81%
Net Income Per EBT	―	84.94%	86.01%	84.79%	88.21%
EBT Per EBIT	―	163.23%	188.61%	318.96%	207.96%
Return on Assets (ROA)	―	9.07%	7.79%	4.78%	7.34%
Return on Equity (ROE)	―	11.26%	10.27%	6.96%	11.03%
Return on Capital Employed (ROCE)	―	8.06%	6.31%	2.56%	5.99%
Return on Invested Capital (ROIC)	―	6.86%	5.44%	2.15%	5.25%
Return on Tangible Assets	―	9.07%	7.79%	4.78%	7.34%
Earnings Yield	―	18.38%	14.60%	8.58%	15.48%
Efficiency Ratios
Receivables Turnover	―	2.47	2.92	3.92	2.29
Payables Turnover	―	2.99	22.09	41.00	24.62
Inventory Turnover	―	3.00	2.52	1.44	1.59
Fixed Asset Turnover	―	9.40	10.88	7.09	7.42
Asset Turnover	―	0.52	0.59	0.41	0.49
Working Capital Turnover Ratio	―	0.81	1.14	1.00	0.00
Cash Conversion Cycle	―	147.61	253.57	337.27	373.79
Days of Sales Outstanding	―	147.88	125.13	93.17	159.46
Days of Inventory Outstanding	―	121.60	144.96	253.00	229.16
Days of Payables Outstanding	―	121.87	16.52	8.90	14.83
Operating Cycle	―	269.48	270.09	346.17	388.62
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.06	-0.01	0.10	0.01
Free Cash Flow Per Share	―	0.06	-0.01	0.10	0.01
CapEx Per Share	―	<0.01	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	0.89	1.11	0.98	0.90
Dividend Paid and CapEx Coverage Ratio	―	2.86	-1.07	6.75	3.48
Capital Expenditure Coverage Ratio	―	8.85	-9.13	43.83	10.33
Operating Cash Flow Coverage Ratio	―	78.98	-73.28	0.00	0.00
Operating Cash Flow to Sales Ratio	―	0.18	-0.03	0.36	0.04
Free Cash Flow Yield	―	16.55%	-3.80%	25.94%	3.75%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	5.44	6.85	11.65	6.46
Price-to-Sales (P/S) Ratio	―	0.95	0.90	1.35	0.96
Price-to-Book (P/B) Ratio	―	0.61	0.70	0.81	0.71
Price-to-Free Cash Flow (P/FCF) Ratio	―	6.04	-26.33	3.85	26.69
Price-to-Operating Cash Flow Ratio	―	5.36	-29.21	3.77	24.11
Price-to-Earnings Growth (PEG) Ratio	―	0.27	0.11	-0.34	0.00
Price-to-Fair Value	―	0.61	0.70	0.81	0.71
Enterprise Value Multiple	―	0.60	2.66	8.53	5.13
Enterprise Value	―	15.12M	49.55M	83.47M	94.83M
EV to EBITDA	―	0.60	2.66	8.53	5.13
EV to Sales	―	0.08	0.25	0.58	0.56
EV to Free Cash Flow	―	0.52	-7.17	1.67	15.60
EV to Operating Cash Flow	―	0.47	-7.96	1.63	14.09
Tangible Book Value Per Share	―	0.56	0.51	0.46	0.44
Shareholders’ Equity Per Share	―	0.55	0.51	0.46	0.44
Tax and Other Ratios
Effective Tax Rate	―	0.15	0.14	0.16	0.12
Revenue Per Share	―	0.36	0.40	0.28	0.33
Net Income Per Share	―	0.06	0.05	0.03	0.05
Tax Burden	―	0.85	0.86	0.85	0.88
Interest Burden	―	1.63	1.89	3.19	2.08
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.03	0.02	0.02	0.03
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.86	-0.20	2.62	0.24

Hock Lian Seng Holdings Limited (J2T) Ratios

Hock Lian Seng Holdings Limited Ratios