Growth Ratio Summary

Growth Score : 8.00

The company's growth ratios present a mixed picture. While operating profit, EPS, asset, and net income growth rates are strong, the revenue growth rate is negative, indicating a decline in sales. The company is increasing its profitability and asset base, but its core revenue generation is weakening. It is important to address the reasons for the declining revenue and focus on strategies to boost sales growth.

Financial Ratio Summary

Financial Score : 4.00

The financial ratios highlight potential areas of concern. Low adjusted EPS, cash EPS, and book value per share suggest that the company is not generating substantial earnings or value for its shareholders. The company's financial performance is not optimal. However, the absence of capital expenditures could be due to the company's business model. The financial metrics indicate areas for improvement to enhance shareholder value.

Profitability Ratio Summary

Profitability Score : 10.00

The company demonstrates very strong profitability ratios, indicating efficient operations and effective cost management. High gross profit, ROCE, ROE, ROA, operating margin, and net margin reflect the company's ability to generate profits from its sales and assets. The company is performing well in converting its sales into profits. The profitability metrics indicate financial health and efficient management.

Efficiency Ratio Summary

Efficiency Score : 3.67

The company's efficiency ratios present a mixed picture. While inventory turnover is average, the low fixed asset and capital turnover ratios, coupled with high receivable days, suggest inefficiencies in asset utilization and collection. This indicates potential challenges in generating revenue from fixed assets and managing working capital. The company needs to improve its asset management to enhance overall efficiency.

Coverage Ratio Summary

Coverage Score : 6.80

The company demonstrates adequate coverage of its interest expenses but lacks equity dividend coverage. This suggests it can comfortably meet its debt obligations. The absence of equity dividend coverage indicates that the company is not distributing profits to shareholders as dividends. While the company can manage its debt, it may need to consider returning value to shareholders through dividends in the future.

Solvency Ratio Summary

Solvency Score : 10.00

The company exhibits strong solvency, indicating a low level of debt relative to its equity and assets. This suggests a conservative capital structure and a reduced risk of financial distress. The company's reliance on equity financing supports its long-term stability and financial flexibility. The consistent equity ratio and low debt levels provide a stable financial foundation.

Liquidity Ratio Summary

Liquidity Score : 7.14

The company's liquidity position shows both strengths and weaknesses. A high current and quick ratio indicates a good ability to meet short-term obligations with liquid assets. However, low cash and operating cash flow ratios suggest potential difficulties in generating cash from operations and relying on readily available cash reserves. While the company can cover its immediate liabilities, improving cash management is necessary to increase financial resilience.