Ratios	Dec 23	Dec 21	Dec 20	Aug 17
Liquidity Ratios
Current Ratio	―	1.04	0.20	0.19
Quick Ratio	―	0.82	0.15	0.07
Cash Ratio	―	0.15	<0.01	0.01
Solvency Ratio	―	0.05	0.06	-0.11
Operating Cash Flow Ratio	―	0.85	0.04	-0.15
Short-Term Operating Cash Flow Coverage	―	2.31	0.06	-0.20
Net Current Asset Value	$ ―	$ -5.04M	$ -6.06M	$ -6.25M
Leverage Ratios
Debt-to-Assets Ratio	―	2.97	3.00	3.52
Debt-to-Equity Ratio	―	-1.15	-0.86	-0.93
Debt-to-Capital Ratio	―	7.88	-6.04	-13.39
Long-Term Debt-to-Capital Ratio	―	-32.46	-0.03	-0.03
Financial Leverage Ratio	―	-0.39	-0.29	-0.26
Debt Service Coverage Ratio	―	0.68	0.12	-0.13
Interest Coverage Ratio	―	2.27	-1.60	-7.52
Debt to Market Cap	―	6.15	10.21	20.74
Interest Debt Per Share	―	0.21	0.19	0.21
Net Debt to EBITDA	―	11.35	8.69	-7.53
Profitability Margins
Gross Profit Margin	―	61.41%	42.30%	26.35%
EBIT Margin	―	15.29%	15.97%	-107.83%
EBITDA Margin	―	17.77%	26.32%	-82.86%
Operating Profit Margin	―	15.29%	-8.44%	-108.95%
Pretax Profit Margin	―	8.55%	10.69%	-122.33%
Net Profit Margin	―	9.77%	10.69%	-122.33%
Continuous Operations Profit Margin	―	9.77%	10.69%	-122.33%
Net Income Per EBT	―	114.24%	100.00%	100.00%
EBT Per EBIT	―	55.95%	-126.66%	112.27%
Return on Assets (ROA)	―	13.78%	13.94%	-68.00%
Return on Equity (ROE)	―	-5.32%	-3.99%	17.97%
Return on Capital Employed (ROCE)	―	119.67%	3.37%	17.06%
Return on Invested Capital (ROIC)	―	44.84%	30.99%	494.24%
Return on Tangible Assets	―	13.78%	13.94%	-68.00%
Earnings Yield	―	30.13%	47.50%	-400.48%
Efficiency Ratios
Receivables Turnover	―	3.28	6.49	4.38
Payables Turnover	―	1.61	1.59	0.91
Inventory Turnover	―	2.99	3.66	0.76
Fixed Asset Turnover	―	9.43	9.11	4.38
Asset Turnover	―	1.41	1.30	0.56
Working Capital Turnover Ratio	―	0.00	-0.38	0.00
Cash Conversion Cycle	―	7.21	-73.86	161.81
Days of Sales Outstanding	―	111.37	56.21	83.42
Days of Inventory Outstanding	―	122.12	99.72	480.47
Days of Payables Outstanding	―	226.28	229.80	402.08
Operating Cycle	―	233.49	155.93	563.89
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.05	0.01	-0.04
Free Cash Flow Per Share	―	0.05	0.01	-0.04
CapEx Per Share	―	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	1.00	0.99	1.00
Dividend Paid and CapEx Coverage Ratio	―	425.66K	89.39	-368.22K
Capital Expenditure Coverage Ratio	―	425.66K	89.39	-368.22K
Operating Cash Flow Coverage Ratio	―	0.23	0.06	-0.20
Operating Cash Flow to Sales Ratio	―	0.49	0.13	-1.24
Free Cash Flow Yield	―	151.74%	58.55%	-406.91%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	3.32	2.11	-0.25
Price-to-Sales (P/S) Ratio	―	0.32	0.23	0.31
Price-to-Book (P/B) Ratio	―	-0.18	-0.08	-0.04
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.66	1.71	-0.25
Price-to-Operating Cash Flow Ratio	―	0.66	1.69	-0.25
Price-to-Earnings Growth (PEG) Ratio	―	0.00	-0.02	0.00
Price-to-Fair Value	―	-0.18	-0.08	-0.04
Enterprise Value Multiple	―	13.18	9.55	-7.90
Enterprise Value	―	6.07M	5.45M	5.82M
EV to EBITDA	―	13.18	9.55	-7.90
EV to Sales	―	2.34	2.51	6.55
EV to Free Cash Flow	―	4.76	19.06	-5.27
EV to Operating Cash Flow	―	4.76	18.85	-5.27
Tangible Book Value Per Share	―	-0.18	-0.21	-0.22
Shareholders’ Equity Per Share	―	-0.18	-0.21	-0.22
Tax and Other Ratios
Effective Tax Rate	―	-0.14	0.00	0.00
Revenue Per Share	―	0.10	0.08	0.03
Net Income Per Share	―	<0.01	<0.01	-0.04
Tax Burden	―	1.14	1.00	1.00
Interest Burden	―	0.56	0.67	1.13
Research & Development to Revenue	―	0.24	0.32	0.89
SG&A to Revenue	―	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00
Income Quality	―	5.04	1.25	1.02

Wegener (WGNR) Ratios

Wegener Ratios