Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.62	1.96	1.95	1.58
Quick Ratio	―	1.62	1.96	1.95	1.58
Cash Ratio	―	1.46	1.82	1.53	1.46
Solvency Ratio	―	-0.13	-0.35	0.31	-0.25
Operating Cash Flow Ratio	―	-0.09	-0.43	0.37	-0.11
Short-Term Operating Cash Flow Coverage	―	-3.68	0.00	1.85	-0.59
Net Current Asset Value	¥ ―	¥ 182.22M	¥ 256.53M	¥ 339.82M	¥ 189.48M
Leverage Ratios
Debt-to-Assets Ratio	―	0.04	0.03	0.13	0.16
Debt-to-Equity Ratio	―	0.08	0.05	0.26	0.39
Debt-to-Capital Ratio	―	0.08	0.05	0.20	0.28
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	2.22	1.89	1.98	2.52
Debt Service Coverage Ratio	―	-6.80	-65.16	1.61	-1.29
Interest Coverage Ratio	―	-215.63	-94.48	26.94	-47.70
Debt to Market Cap	―	0.09	0.00	0.33	0.12
Interest Debt Per Share	―	3.95	2.94	19.84	20.75
Net Debt to EBITDA	―	8.71	4.74	-3.80	4.67
Profitability Margins
Gross Profit Margin	―	27.41%	28.25%	32.78%	29.11%
EBIT Margin	―	-3.80%	-6.40%	4.08%	-5.85%
EBITDA Margin	―	-2.39%	-4.90%	5.63%	-4.38%
Operating Profit Margin	―	-4.41%	-7.13%	3.05%	-6.54%
Pretax Profit Margin	―	-3.82%	-6.47%	3.97%	-5.99%
Net Profit Margin	―	-3.42%	-6.11%	3.96%	-6.00%
Continuous Operations Profit Margin	―	-3.99%	-6.49%	3.96%	-6.00%
Net Income Per EBT	―	89.53%	94.46%	99.78%	100.30%
EBT Per EBIT	―	86.64%	90.80%	130.10%	91.59%
Return on Assets (ROA)	―	-13.34%	-22.35%	11.14%	-19.79%
Return on Equity (ROE)	―	-29.57%	-42.29%	22.03%	-49.93%
Return on Capital Employed (ROCE)	―	-41.01%	-50.24%	16.46%	-50.12%
Return on Invested Capital (ROIC)	―	-38.31%	-48.53%	13.38%	-38.55%
Return on Tangible Assets	―	-13.37%	-22.41%	11.16%	-19.86%
Earnings Yield	―	-85.57%	-120.72%	38.42%	-21.84%
Efficiency Ratios
Receivables Turnover	―	180.59	160.90	265.07	140.78
Payables Turnover	―	37.46	34.42	27.29	18.60
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	69.62	66.24	42.30	34.00
Asset Turnover	―	3.90	3.66	2.81	3.30
Working Capital Turnover Ratio	―	9.09	6.77	7.76	12.38
Cash Conversion Cycle	―	-7.72	-8.34	-12.00	-17.03
Days of Sales Outstanding	―	2.02	2.27	1.38	2.59
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	9.74	10.60	13.38	19.63
Operating Cycle	―	2.02	2.27	1.38	2.59
Cash Flow Ratios
Operating Cash Flow Per Share	―	-5.16	-21.70	26.30	-8.15
Free Cash Flow Per Share	―	-7.53	-23.03	24.01	-12.37
CapEx Per Share	―	2.37	1.34	2.28	4.22
Free Cash Flow to Operating Cash Flow	―	1.46	1.06	0.91	1.52
Dividend Paid and CapEx Coverage Ratio	―	-2.17	-16.21	11.51	-1.93
Capital Expenditure Coverage Ratio	―	-2.17	-16.21	11.51	-1.93
Operating Cash Flow Coverage Ratio	―	-1.33	-8.19	1.36	-0.40
Operating Cash Flow to Sales Ratio	―	-0.01	-0.06	0.06	-0.02
Free Cash Flow Yield	―	-47.52%	-118.45%	55.26%	-10.53%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-1.17	-0.83	2.60	-4.58
Price-to-Sales (P/S) Ratio	―	0.04	0.05	0.10	0.27
Price-to-Book (P/B) Ratio	―	0.35	0.35	0.57	2.29
Price-to-Free Cash Flow (P/FCF) Ratio	―	-2.10	-0.84	1.81	-9.50
Price-to-Operating Cash Flow Ratio	―	-3.07	-0.90	1.65	-14.42
Price-to-Earnings Growth (PEG) Ratio	―	0.03	<0.01	-0.02	0.09
Price-to-Fair Value	―	0.35	0.35	0.57	2.29
Enterprise Value Multiple	―	7.03	3.71	-1.97	-1.61
Enterprise Value	―	-340.69M	-375.76M	-242.69M	149.46M
EV to EBITDA	―	7.03	3.71	-1.97	-1.61
EV to Sales	―	-0.17	-0.18	-0.11	0.07
EV to Free Cash Flow	―	8.82	3.02	-1.95	-2.44
EV to Operating Cash Flow	―	12.87	3.21	-1.78	-3.70
Tangible Book Value Per Share	―	41.51	53.50	75.55	50.94
Shareholders’ Equity Per Share	―	45.83	55.51	75.78	51.39
Tax and Other Ratios
Effective Tax Rate	―	-0.04	>-0.01	<0.01	>-0.01
Revenue Per Share	―	395.75	384.02	421.70	427.41
Net Income Per Share	―	-13.55	-23.48	16.70	-25.66
Tax Burden	―	0.90	0.94	1.00	1.00
Interest Burden	―	1.01	1.01	0.97	1.02
Research & Development to Revenue	―	0.11	0.15	0.13	0.12
SG&A to Revenue	―	0.05	0.09	0.05	0.05
Stock-Based Compensation to Revenue	―	<0.01	0.01	0.01	0.02
Income Quality	―	0.33	0.87	1.58	0.32

Sound Group (SOGP) Ratios

Sound Group Ratios