Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.96	2.14	2.22	2.84
Quick Ratio	―	1.96	2.14	2.22	2.84
Cash Ratio	―	0.09	0.05	0.10	0.13
Solvency Ratio	―	-0.06	0.05	-0.31	0.44
Operating Cash Flow Ratio	―	-0.68	-0.38	-1.06	-0.95
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	-115.65	-52.82
Net Current Asset Value	C$ ―	C$ 113.33M	C$ 80.06M	C$ 66.46M	C$ 50.87M
Leverage Ratios
Debt-to-Assets Ratio	―	0.00	0.00	<0.01	<0.01
Debt-to-Equity Ratio	―	0.00	0.00	<0.01	<0.01
Debt-to-Capital Ratio	―	0.00	0.00	<0.01	<0.01
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	2.04	1.88	1.82	1.54
Debt Service Coverage Ratio	―	-1.96K	147.62	-33.58	24.44
Interest Coverage Ratio	―	1.12K	123.88	113.46	131.85
Debt to Market Cap	―	0.00	0.00	<0.01	0.01
Interest Debt Per Share	―	<0.01	<0.01	0.13	0.26
Net Debt to EBITDA	―	1.72	-0.88	0.28	-0.26
Profitability Margins
Gross Profit Margin	―	71.86%	72.05%	66.45%	48.92%
EBIT Margin	―	-105.72%	76.20%	-554.36%	903.29%
EBITDA Margin	―	-105.72%	76.20%	-554.36%	903.29%
Operating Profit Margin	―	65.26%	62.56%	57.71%	34.00%
Pretax Profit Margin	―	-105.78%	75.70%	-554.87%	903.03%
Net Profit Margin	―	-113.87%	74.05%	-555.71%	898.16%
Continuous Operations Profit Margin	―	-113.87%	74.05%	-555.71%	898.16%
Net Income Per EBT	―	107.65%	97.82%	100.15%	99.46%
EBT Per EBIT	―	-162.09%	120.99%	-961.42%	2655.97%
Return on Assets (ROA)	―	-3.03%	2.53%	-14.32%	15.66%
Return on Equity (ROE)	―	-6.19%	4.76%	-26.09%	24.18%
Return on Capital Employed (ROCE)	―	3.55%	4.02%	2.71%	0.92%
Return on Invested Capital (ROIC)	―	3.55%	3.93%	2.69%	0.90%
Return on Tangible Assets	―	-3.03%	2.53%	-14.32%	15.66%
Earnings Yield	―	-5.40%	7.65%	-32.00%	33.00%
Efficiency Ratios
Receivables Turnover	―	6.62	5.44	6.47	4.58
Payables Turnover	―	6.79	6.57	7.39	7.52
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	0.00	0.00	0.00	0.00
Asset Turnover	―	0.03	0.03	0.03	0.02
Working Capital Turnover Ratio	―	0.06	0.07	0.05	0.04
Cash Conversion Cycle	―	1.42	11.54	6.97	31.07
Days of Sales Outstanding	―	55.14	67.07	56.39	79.63
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	53.72	55.53	49.42	48.56
Operating Cycle	―	55.14	67.07	56.39	79.63
Cash Flow Ratios
Operating Cash Flow Per Share	―	-6.99	-6.89	-14.94	-13.46
Free Cash Flow Per Share	―	-6.99	-6.89	-14.94	-13.46
CapEx Per Share	―	0.00	0.00	0.00	0.00
Free Cash Flow to Operating Cash Flow	―	1.00	1.00	1.00	1.00
Dividend Paid and CapEx Coverage Ratio	―	-6.61	-2.85	-9.89	-9.91
Capital Expenditure Coverage Ratio	―	0.00	0.00	0.00	0.00
Operating Cash Flow Coverage Ratio	―	0.00	0.00	-115.65	-52.82
Operating Cash Flow to Sales Ratio	―	-13.01	-5.18	-18.53	-19.28
Free Cash Flow Yield	―	-61.63%	-53.57%	-106.72%	-70.85%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-18.54	13.07	-3.12	3.03
Price-to-Sales (P/S) Ratio	―	21.11	9.68	17.37	27.22
Price-to-Book (P/B) Ratio	―	1.15	0.62	0.82	0.73
Price-to-Free Cash Flow (P/FCF) Ratio	―	-1.62	-1.87	-0.94	-1.41
Price-to-Operating Cash Flow Ratio	―	-1.62	-1.87	-0.94	-1.41
Price-to-Earnings Growth (PEG) Ratio	―	0.10	-0.11	0.02	>-0.01
Price-to-Fair Value	―	1.15	0.62	0.82	0.73
Enterprise Value Multiple	―	-18.25	11.82	-2.85	2.75
Enterprise Value	―	118.93M	46.32M	49.32M	34.07M
EV to EBITDA	―	-18.25	11.82	-2.85	2.75
EV to Sales	―	19.29	9.01	15.81	24.87
EV to Free Cash Flow	―	-1.48	-1.74	-0.85	-1.29
EV to Operating Cash Flow	―	-1.48	-1.74	-0.85	-1.29
Tangible Book Value Per Share	―	9.88	20.69	17.17	25.93
Shareholders’ Equity Per Share	―	9.88	20.69	17.17	25.93
Tax and Other Ratios
Effective Tax Rate	―	-0.08	0.02	>-0.01	<0.01
Revenue Per Share	―	0.54	1.33	0.81	0.70
Net Income Per Share	―	-0.61	0.98	-4.48	6.27
Tax Burden	―	1.08	0.98	1.00	0.99
Interest Burden	―	1.00	0.99	1.00	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.02	0.03	0.42	0.66
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	11.42	-7.00	3.34	-2.15

Real Estate & E-Commerce Split Corp. Class A (RS) Ratios

Real Estate & E-Commerce Split Corp. Class A Ratios