Ratios	Dec 24	Dec 24	Dec 23	Dec 23
Liquidity Ratios
Current Ratio	―	1.79	1.79	2.15	2.15
Quick Ratio	―	1.79	1.79	2.14	2.14
Cash Ratio	―	0.68	0.68	0.96	0.96
Solvency Ratio	―	0.85	0.85	0.25	0.25
Operating Cash Flow Ratio	―	0.59	0.59	0.32	0.32
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	4.41	4.41
Net Current Asset Value	$ ―	$ 11.16M	$ 11.16M	$ -10.68M	$ -10.68M
Leverage Ratios
Debt-to-Assets Ratio	―	0.06	0.06	0.35	0.35
Debt-to-Equity Ratio	―	0.09	0.09	1.01	1.01
Debt-to-Capital Ratio	―	0.08	0.08	0.50	0.50
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.43	0.43
Financial Leverage Ratio	―	1.45	1.45	2.86	2.86
Debt Service Coverage Ratio	―	74.99	74.99	6.22	6.22
Interest Coverage Ratio	―	25.28	25.28	11.76	11.76
Debt to Market Cap	―	0.00	0.00	3.66	3.66
Interest Debt Per Share	―	<0.01	<0.01	0.09	0.09
Net Debt to EBITDA	―	-0.37	-0.37	0.59	0.59
Profitability Margins
Gross Profit Margin	―	32.64%	32.64%	39.93%	39.93%
EBIT Margin	―	56.05%	56.05%	52.42%	52.42%
EBITDA Margin	―	66.78%	66.78%	62.74%	62.74%
Operating Profit Margin	―	23.82%	23.82%	37.27%	37.27%
Pretax Profit Margin	―	55.11%	55.11%	49.25%	49.25%
Net Profit Margin	―	58.97%	58.97%	46.25%	46.25%
Continuous Operations Profit Margin	―	58.97%	58.97%	46.22%	46.22%
Net Income Per EBT	―	107.00%	107.00%	93.91%	93.91%
EBT Per EBIT	―	231.41%	231.41%	132.13%	132.13%
Return on Assets (ROA)	―	22.33%	22.33%	13.43%	13.43%
Return on Equity (ROE)	―	32.33%	32.33%	38.35%	38.35%
Return on Capital Employed (ROCE)	―	11.67%	11.67%	14.58%	14.58%
Return on Invested Capital (ROIC)	―	11.61%	11.61%	13.18%	13.18%
Return on Tangible Assets	―	23.67%	23.67%	14.35%	14.35%
Earnings Yield	―	53.96%	53.96%	175.55%	175.55%
Efficiency Ratios
Receivables Turnover	―	1.57	1.57	1.02	1.02
Payables Turnover	―	4.08	4.08	6.14	6.14
Inventory Turnover	―	137.36	137.36	161.24	161.24
Fixed Asset Turnover	―	0.82	0.82	0.80	0.80
Asset Turnover	―	0.38	0.38	0.29	0.29
Working Capital Turnover Ratio	―	1.66	1.66	1.08	1.08
Cash Conversion Cycle	―	145.43	145.43	302.30	302.30
Days of Sales Outstanding	―	232.26	232.26	359.51	359.51
Days of Inventory Outstanding	―	2.66	2.66	2.26	2.26
Days of Payables Outstanding	―	89.49	89.49	59.48	59.48
Operating Cycle	―	234.92	234.92	361.78	361.78
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.01	0.01	0.02	0.02
Free Cash Flow Per Share	―	>-0.01	>-0.01	<0.01	<0.01
CapEx Per Share	―	0.01	0.01	0.01	0.01
Free Cash Flow to Operating Cash Flow	―	-0.29	-0.29	0.46	0.46
Dividend Paid and CapEx Coverage Ratio	―	0.78	0.78	1.85	1.85
Capital Expenditure Coverage Ratio	―	0.78	0.78	1.85	1.85
Operating Cash Flow Coverage Ratio	―	2.22	2.22	0.23	0.23
Operating Cash Flow to Sales Ratio	―	0.35	0.35	0.28	0.28
Free Cash Flow Yield	―	-9.34%	-9.34%	49.45%	49.45%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	1.85	1.85	0.57	0.57
Price-to-Sales (P/S) Ratio	―	1.09	1.09	0.26	0.26
Price-to-Book (P/B) Ratio	―	0.60	0.60	0.22	0.22
Price-to-Free Cash Flow (P/FCF) Ratio	―	-10.71	-10.71	2.02	2.02
Price-to-Operating Cash Flow Ratio	―	3.08	3.08	0.93	0.93
Price-to-Earnings Growth (PEG) Ratio	―	-0.05	-0.05	>-0.01	>-0.01
Price-to-Fair Value	―	0.60	0.60	0.22	0.22
Enterprise Value Multiple	―	1.27	1.27	1.01	1.01
Enterprise Value	―	37.09M	37.09M	19.88M	19.88M
EV to EBITDA	―	1.27	1.27	1.01	1.01
EV to Sales	―	0.85	0.85	0.63	0.63
EV to Free Cash Flow	―	-8.29	-8.29	4.86	4.86
EV to Operating Cash Flow	―	2.38	2.38	2.23	2.23
Tangible Book Value Per Share	―	0.05	0.05	0.07	0.07
Shareholders’ Equity Per Share	―	0.06	0.06	0.08	0.08
Tax and Other Ratios
Effective Tax Rate	―	-0.07	-0.07	0.06	0.06
Revenue Per Share	―	0.03	0.03	0.07	0.07
Net Income Per Share	―	0.02	0.02	0.03	0.03
Tax Burden	―	1.07	1.07	0.94	0.94
Interest Burden	―	0.98	0.98	0.94	0.94
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.31	0.31	0.40	0.40
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.64	0.64	0.58	0.58

Pacific Radiance Ltd. (RXS) Ratios

Pacific Radiance Ltd. Ratios