Ratios	Dec 23	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	―	5.39	1.44	3.12	2.61
Quick Ratio	―	5.39	1.42	3.01	2.60
Cash Ratio	―	5.21	1.26	2.61	2.24
Solvency Ratio	―	0.29	-0.53	-0.06	-0.39
Operating Cash Flow Ratio	―	-0.69	-0.05	<0.01	-0.67
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ ―	¥ 396.02M	¥ 197.12M	¥ 487.87M	¥ 475.68M
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	<0.01	0.02
Debt-to-Equity Ratio	―	<0.01	0.01	0.01	0.02
Debt-to-Capital Ratio	―	<0.01	0.01	0.01	0.02
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.12	1.58	1.23	1.29
Debt Service Coverage Ratio	―	0.00	0.00	0.00	0.00
Interest Coverage Ratio	―	0.00	0.00	0.00	0.00
Debt to Market Cap	―	0.00	0.00	0.00	0.00
Interest Debt Per Share	―	0.23	0.30	0.38	0.85
Net Debt to EBITDA	―	5.03	-59.56	34.16	6.17
Profitability Margins
Gross Profit Margin	―	56.04%	56.52%	47.02%	38.71%
EBIT Margin	―	-100.00%	-0.33%	-8.87%	-17.39%
EBITDA Margin	―	-91.15%	2.77%	-4.66%	-14.07%
Operating Profit Margin	―	-100.00%	-0.33%	-8.87%	-17.39%
Pretax Profit Margin	―	48.25%	-80.32%	-8.81%	-14.57%
Net Profit Margin	―	19.29%	-74.60%	-8.08%	-20.95%
Continuous Operations Profit Margin	―	15.60%	-82.06%	-9.44%	-21.94%
Net Income Per EBT	―	39.98%	92.88%	91.68%	143.83%
EBT Per EBIT	―	-48.25%	24524.15%	99.39%	83.78%
Return on Assets (ROA)	―	2.10%	-20.15%	-2.22%	-10.63%
Return on Equity (ROE)	―	2.34%	-31.86%	-2.74%	-13.74%
Return on Capital Employed (ROCE)	―	-12.03%	-0.14%	-2.94%	-11.09%
Return on Invested Capital (ROIC)	―	-11.51%	-0.14%	-3.01%	-16.22%
Return on Tangible Assets	―	2.10%	-20.62%	-2.28%	-10.90%
Earnings Yield	―	2648.64%	-741.18%	-47.23%	-297.34%
Efficiency Ratios
Receivables Turnover	―	7.97	5.96	19.23	8.26
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	15.11	7.67	437.95
Fixed Asset Turnover	―	8.24	8.36	6.91	8.12
Asset Turnover	―	0.11	0.27	0.28	0.51
Working Capital Turnover Ratio	―	0.34	0.99	0.76	1.05
Cash Conversion Cycle	―	45.80	85.44	66.59	45.04
Days of Sales Outstanding	―	45.80	61.29	18.98	44.21
Days of Inventory Outstanding	―	0.00	24.15	47.60	0.83
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	45.80	85.44	66.59	45.04
Cash Flow Ratios
Operating Cash Flow Per Share	―	-1.98	-0.79	0.02	-6.34
Free Cash Flow Per Share	―	-1.98	-0.96	-0.05	-6.74
CapEx Per Share	―	0.00	0.17	0.06	0.39
Free Cash Flow to Operating Cash Flow	―	1.00	1.22	-3.00	1.06
Dividend Paid and CapEx Coverage Ratio	―	0.00	-4.58	0.25	-16.15
Capital Expenditure Coverage Ratio	―	0.00	-4.58	0.25	-16.15
Operating Cash Flow Coverage Ratio	―	-8.67	-2.60	0.04	-7.48
Operating Cash Flow to Sales Ratio	―	-0.61	-0.07	<0.01	-0.27
Free Cash Flow Yield	―	-1401.09%	-14.67%	-0.40%	-68.15%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	0.04	-0.13	-2.12	-0.34
Price-to-Sales (P/S) Ratio	―	<0.01	0.10	0.17	0.07
Price-to-Book (P/B) Ratio	―	<0.01	0.04	0.06	0.05
Price-to-Free Cash Flow (P/FCF) Ratio	―	-0.01	-1.14	-41.31	-0.24
Price-to-Operating Cash Flow Ratio	―	-0.01	-1.38	124.02	-0.26
Price-to-Earnings Growth (PEG) Ratio	―	>-0.01	>-0.01	0.03	<0.01
Price-to-Fair Value	―	<0.01	0.04	0.06	0.05
Enterprise Value Multiple	―	5.02	-55.92	30.49	5.67
Enterprise Value	―	-468.46M	-374.88M	-219.35M	-350.37M
EV to EBITDA	―	4.98	-37.73	12.13	3.17
EV to Sales	―	-4.54	-1.04	-0.57	-0.45
EV to Free Cash Flow	―	7.41	11.78	136.45	1.55
EV to Operating Cash Flow	―	7.41	14.36	-409.65	1.64
Tangible Book Value Per Share	―	26.63	24.43	33.24	34.52
Shareholders’ Equity Per Share	―	26.64	25.36	34.26	35.66
Tax and Other Ratios
Effective Tax Rate	―	0.04	>-0.01	-0.02	-0.46
Revenue Per Share	―	3.24	10.83	11.62	23.38
Net Income Per Share	―	0.62	-8.08	-0.94	-4.90
Tax Burden	―	0.40	0.93	0.92	1.44
Interest Burden	―	-0.48	245.33	0.99	0.84
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	1.52	0.33	0.40	0.34
Stock-Based Compensation to Revenue	―	0.00	<0.01	<0.01	0.01
Income Quality	―	-3.92	0.09	-0.01	1.24

Jupai Holdings (JPPYY) Ratios

Jupai Holdings Ratios

Become an Expert with TipRanks Premium