Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.07	0.07	0.06	0.23
Quick Ratio	―	0.07	0.07	0.06	0.23
Cash Ratio	―	0.07	0.07	0.06	0.23
Solvency Ratio	―	<0.01	<0.01	<0.01	0.01
Operating Cash Flow Ratio	―	<0.01	0.01	0.02	0.02
Short-Term Operating Cash Flow Coverage	―	0.17	0.12	0.00	0.00
Net Current Asset Value	$ ―	$ -691.02M	$ -637.97M	$ -617.94M	$ -525.83M
Leverage Ratios
Debt-to-Assets Ratio	―	0.08	0.12	0.09	0.03
Debt-to-Equity Ratio	―	1.30	2.06	1.59	0.41
Debt-to-Capital Ratio	―	0.56	0.67	0.61	0.29
Long-Term Debt-to-Capital Ratio	―	0.44	0.37	0.61	0.29
Financial Leverage Ratio	―	15.93	17.28	18.65	14.80
Debt Service Coverage Ratio	―	-0.03	>-0.01	-0.27	-0.51
Interest Coverage Ratio	―	0.40	0.49	2.66	4.18
Debt to Market Cap	―	2.02	3.03	1.47	0.49
Interest Debt Per Share	―	63.73	76.79	46.05	15.89
Net Debt to EBITDA	―	0.00	0.00	0.00	0.00
Profitability Margins
Gross Profit Margin	―	100.00%	100.00%	100.00%	95.42%
EBIT Margin	―	-6.99%	-7.79%	-7.61%	-7.94%
EBITDA Margin	―	0.00%	0.00%	0.00%	0.00%
Operating Profit Margin	―	21.98%	18.35%	17.11%	19.15%
Pretax Profit Margin	―	20.35%	17.72%	16.16%	19.15%
Net Profit Margin	―	16.65%	16.46%	14.42%	16.81%
Continuous Operations Profit Margin	―	16.65%	16.46%	14.42%	16.81%
Net Income Per EBT	―	81.83%	92.89%	89.23%	87.75%
EBT Per EBIT	―	92.58%	96.61%	94.43%	100.00%
Return on Assets (ROA)	―	0.63%	0.61%	0.56%	0.65%
Return on Equity (ROE)	―	10.06%	10.58%	10.45%	9.62%
Return on Capital Employed (ROCE)	―	1.86%	3.66%	3.57%	3.97%
Return on Invested Capital (ROIC)	―	1.42%	2.28%	-1.03%	-1.39%
Return on Tangible Assets	―	0.64%	0.62%	0.56%	0.65%
Earnings Yield	―	15.67%	14.73%	9.67%	11.60%
Efficiency Ratios
Receivables Turnover	―	0.00	0.00	0.00	0.00
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	1.21	1.06	1.03	1.09
Asset Turnover	―	0.04	0.04	0.04	0.04
Working Capital Turnover Ratio	―	-0.06	-0.05	-0.06	-0.14
Cash Conversion Cycle	―	0.00	0.00	0.00	0.00
Days of Sales Outstanding	―	0.00	0.00	0.00	0.00
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	0.00	0.00	0.00	0.00
Cash Flow Ratios
Operating Cash Flow Per Share	―	3.40	6.63	6.59	6.76
Free Cash Flow Per Share	―	3.12	6.09	4.92	-0.54
CapEx Per Share	―	0.29	0.54	1.67	7.30
Free Cash Flow to Operating Cash Flow	―	0.92	0.92	0.75	-0.08
Dividend Paid and CapEx Coverage Ratio	―	2.82	4.67	2.62	0.83
Capital Expenditure Coverage Ratio	―	11.91	12.28	3.95	0.93
Operating Cash Flow Coverage Ratio	―	0.07	0.10	0.15	0.45
Operating Cash Flow to Sales Ratio	―	0.14	0.31	0.32	0.32
Free Cash Flow Yield	―	12.41%	25.41%	16.19%	-1.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	6.38	6.79	10.34	8.62
Price-to-Sales (P/S) Ratio	―	1.06	1.12	1.49	1.45
Price-to-Book (P/B) Ratio	―	0.64	0.72	1.08	0.83
Price-to-Free Cash Flow (P/FCF) Ratio	―	8.06	3.94	6.18	-56.20
Price-to-Operating Cash Flow Ratio	―	7.38	3.62	4.61	4.49
Price-to-Earnings Growth (PEG) Ratio	―	0.56	0.34	-0.63	0.38
Price-to-Fair Value	―	0.64	0.72	1.08	0.83
Enterprise Value Multiple	―	0.00	0.00	0.00	0.00
Enterprise Value	―	64.31M	74.61M	67.31M	-75.30M
EV to EBITDA	―	0.00	0.00	0.00	0.00
EV to Sales	―	2.21	2.78	2.52	-2.75
EV to Free Cash Flow	―	16.74	9.80	10.46	106.50
EV to Operating Cash Flow	―	15.34	9.00	7.81	-8.51
Tangible Book Value Per Share	―	35.39	29.65	24.43	32.86
Shareholders’ Equity Per Share	―	39.12	33.37	28.09	36.57
Tax and Other Ratios
Effective Tax Rate	―	0.18	0.07	0.11	0.12
Revenue Per Share	―	23.63	21.44	20.37	20.94
Net Income Per Share	―	3.93	3.53	2.94	3.52
Tax Burden	―	0.82	0.93	0.89	0.88
Interest Burden	―	-2.91	-2.27	-2.12	-2.41
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.01	0.02	0.04	0.03
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.86	1.88	2.24	1.92

West Shore Bank (WSSH) Ratios

West Shore Bank Ratios