Ratios	Dec 23	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	―	0.75	0.74	1.17
Quick Ratio	―	0.75	0.74	1.17
Cash Ratio	―	0.19	0.16	0.40
Solvency Ratio	―	-0.09	-1.19	-0.81
Operating Cash Flow Ratio	―	<0.01	-0.36	-0.50
Short-Term Operating Cash Flow Coverage	―	<0.01	-0.48	0.00
Net Current Asset Value	¥ ―	¥ -6.21M	¥ -3.40M	¥ 1.23M
Leverage Ratios
Debt-to-Assets Ratio	―	0.28	0.23	<0.01
Debt-to-Equity Ratio	―	0.45	0.32	<0.01
Debt-to-Capital Ratio	―	0.31	0.24	<0.01
Long-Term Debt-to-Capital Ratio	―	0.07	0.00	0.00
Financial Leverage Ratio	―	1.62	1.41	1.20
Debt Service Coverage Ratio	―	-0.04	-1.37	-21.49
Interest Coverage Ratio	―	-6.58	-24.39	-27.93
Debt to Market Cap	―	0.01	<0.01	0.00
Interest Debt Per Share	―	0.35	0.29	0.01
Net Debt to EBITDA	―	-19.37	-0.56	0.46
Profitability Margins
Gross Profit Margin	―	13.99%	5.33%	6.81%
EBIT Margin	―	-6.45%	-10.76%	-4.86%
EBITDA Margin	―	-1.08%	-9.43%	-4.33%
Operating Profit Margin	―	-16.24%	-12.47%	-5.62%
Pretax Profit Margin	―	-8.92%	-11.27%	-5.07%
Net Profit Margin	―	-8.82%	-11.43%	-5.07%
Continuous Operations Profit Margin	―	-8.82%	-11.43%	-5.07%
Net Income Per EBT	―	98.88%	101.43%	100.00%
EBT Per EBIT	―	54.93%	90.42%	90.07%
Return on Assets (ROA)	―	-9.03%	-39.19%	-15.00%
Return on Equity (ROE)	―	-14.58%	-55.34%	-17.99%
Return on Capital Employed (ROCE)	―	-24.50%	-60.34%	-19.97%
Return on Invested Capital (ROIC)	―	-18.16%	-46.27%	-19.82%
Return on Tangible Assets	―	-9.03%	-39.19%	-15.00%
Earnings Yield	―	-0.40%	-1.74%	-0.70%
Efficiency Ratios
Receivables Turnover	―	40.65	332.02	42.39
Payables Turnover	―	96.17	355.29	30.22
Inventory Turnover	―	0.00	0.00	0.00
Fixed Asset Turnover	―	1.35	4.37	3.67
Asset Turnover	―	1.02	3.43	2.96
Working Capital Turnover Ratio	―	-13.24	-141.93	-113.52
Cash Conversion Cycle	―	5.18	0.07	-3.47
Days of Sales Outstanding	―	8.98	1.10	8.61
Days of Inventory Outstanding	―	0.00	0.00	0.00
Days of Payables Outstanding	―	3.80	1.03	12.08
Operating Cycle	―	8.98	1.10	8.61
Cash Flow Ratios
Operating Cash Flow Per Share	―	<0.01	-0.12	-0.09
Free Cash Flow Per Share	―	-0.04	-0.14	-0.09
CapEx Per Share	―	0.04	0.02	<0.01
Free Cash Flow to Operating Cash Flow	―	-25.72	1.17	1.02
Dividend Paid and CapEx Coverage Ratio	―	0.04	-5.98	-52.13
Capital Expenditure Coverage Ratio	―	0.04	-5.98	-52.13
Operating Cash Flow Coverage Ratio	―	<0.01	-0.46	-12.76
Operating Cash Flow to Sales Ratio	―	<0.01	-0.03	-0.03
Free Cash Flow Yield	―	-0.14%	-0.55%	-0.39%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-250.01	-57.37	-142.90
Price-to-Sales (P/S) Ratio	―	22.05	6.56	7.24
Price-to-Book (P/B) Ratio	―	36.46	31.75	25.71
Price-to-Free Cash Flow (P/FCF) Ratio	―	-716.43	-182.11	-254.09
Price-to-Operating Cash Flow Ratio	―	18.42K	-212.55	-258.97
Price-to-Earnings Growth (PEG) Ratio	―	3.21	-0.35	9.53
Price-to-Fair Value	―	36.46	31.75	25.71
Enterprise Value Multiple	―	-2.05K	-70.14	-166.79
Enterprise Value	―	1.02B	1.02B	937.97M
EV to EBITDA	―	-2.05K	-70.14	-166.79
EV to Sales	―	22.26	6.61	7.22
EV to Free Cash Flow	―	-723.25	-183.57	-253.39
EV to Operating Cash Flow	―	18.60K	-214.26	-258.25
Tangible Book Value Per Share	―	0.72	0.82	0.94
Shareholders’ Equity Per Share	―	0.72	0.82	0.94
Tax and Other Ratios
Effective Tax Rate	―	0.01	-0.01	0.00
Revenue Per Share	―	1.19	3.98	3.33
Net Income Per Share	―	-0.10	-0.45	-0.17
Tax Burden	―	0.99	1.01	1.00
Interest Burden	―	1.38	1.05	1.04
Research & Development to Revenue	―	0.03	0.02	0.04
SG&A to Revenue	―	0.16	0.14	0.08
Stock-Based Compensation to Revenue	―	0.00	0.08	0.03
Income Quality	―	-0.01	0.27	0.55

Webus International Limited (WETO) Ratios

Webus International Limited Ratios