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	1.56	1.47
Solvency Ratio	―	-0.13	-0.35	0.32	-0.24
Operating Cash Flow Ratio	―	-0.09	-0.43	0.38	-0.11
Short-Term Operating Cash Flow Coverage	―	-3.68	0.00	0.27	-0.09
Net Current Asset Value	¥ ―	¥ 182.22M	¥ 256.53M	¥ 48.88M	¥ 29.73M
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	0.20	-1.34
Interest Coverage Ratio	―	-215.63	-94.48	4.00	-125.58
Debt to Market Cap	―	0.09	0.00	2.26	0.75
Interest Debt Per Share	―	3.95	0.01	3.26	3.20
Net Debt to EBITDA	―	8.71	4.74	-4.61	0.74
Profitability Margins
Gross Profit Margin	―	27.41%	28.25%	32.78%	29.11%
EBIT Margin	―	-3.80%	-6.40%	27.48%	-5.93%
EBITDA Margin	―	-2.39%	-4.90%	4.60%	-28.22%
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%	26.66%	-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%	11.51%	-19.56%
Return on Equity (ROE)	―	-29.57%	-42.29%	22.75%	-49.34%
Return on Capital Employed (ROCE)	―	-41.01%	-50.24%	17.00%	-49.53%
Return on Invested Capital (ROIC)	―	-39.92%	-48.68%	6.57%	-17.06%
Return on Tangible Assets	―	-13.37%	-22.41%	11.63%	-20.01%
Earnings Yield	―	-85.57%	-120.72%	39.35%	-21.51%
Efficiency Ratios
Receivables Turnover	―	180.59	160.90	39.37	21.83
Payables Turnover	―	37.46	34.42	4.05	2.88
Inventory Turnover	―	0.00	0.00	109.07M	0.00
Fixed Asset Turnover	―	69.62	66.24	43.67	33.60
Asset Turnover	―	3.90	3.66	2.91	3.26
Working Capital Turnover Ratio	―	9.09	6.77	7.75	12.36
Cash Conversion Cycle	―	-7.72	-8.34	-80.80	-109.86
Days of Sales Outstanding	―	2.02	2.27	9.27	16.72
Days of Inventory Outstanding	―	0.00	0.00	<0.01	0.00
Days of Payables Outstanding	―	9.74	10.60	90.07	126.58
Operating Cycle	―	2.02	2.27	9.27	16.72
Cash Flow Ratios
Operating Cash Flow Per Share	―	-5.16	-0.11	3.90	-1.26
Free Cash Flow Per Share	―	-7.53	-0.12	3.57	-1.92
CapEx Per Share	―	2.37	<0.01	0.34	0.65
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	1.40	-0.40
Operating Cash Flow to Sales Ratio	―	-0.01	-0.06	0.06	-0.02
Free Cash Flow Yield	―	-47.52%	-0.59%	56.60%	-10.37%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-1.17	-0.83	2.54	-4.65
Price-to-Sales (P/S) Ratio	―	0.04	0.05	0.10	0.28
Price-to-Book (P/B) Ratio	―	0.35	0.35	0.58	2.29
Price-to-Free Cash Flow (P/FCF) Ratio	―	-2.10	-0.84	1.77	-9.64
Price-to-Operating Cash Flow Ratio	―	-3.07	-0.90	1.61	-14.63
Price-to-Earnings Growth (PEG) Ratio	―	0.03	<0.01	-0.02	-0.10
Price-to-Fair Value	―	0.35	0.35	0.58	2.29
Enterprise Value Multiple	―	7.03	3.71	-2.42	-0.25
Enterprise Value	―	-340.69M	20.50B	-36.14M	23.10M
EV to EBITDA	―	7.03	-202.16	-2.42	-0.25
EV to Sales	―	-0.17	9.90	-0.11	0.07
EV to Free Cash Flow	―	8.82	-164.99	-1.96	-2.43
EV to Operating Cash Flow	―	12.87	-175.17	-1.79	-3.68
Tangible Book Value Per Share	―	39.55	0.27	10.67	7.61
Shareholders’ Equity Per Share	―	45.83	0.28	10.90	8.06
Tax and Other Ratios
Effective Tax Rate	―	-0.04	>-0.01	<0.01	>-0.01
Revenue Per Share	―	395.75	1.92	62.62	66.28
Net Income Per Share	―	-13.55	-0.12	2.48	-3.98
Tax Burden	―	0.90	0.94	1.00	1.00
Interest Burden	―	1.01	1.01	0.14	1.01
Research & Development to Revenue	―	0.11	0.15	0.13	0.12
SG&A to Revenue	―	0.05	0.09	0.33	0.32
Stock-Based Compensation to Revenue	―	<0.01	0.01	0.09	0.11
Income Quality	―	0.33	0.87	1.58	0.32

Sound Group (SOGP) Ratios

Sound Group Ratios