SPEL · Ratios · TradingHolo

SPEL · Ratios · TradingHolo

Ratio	FY2021	FY2022	FY2023	FY2024	FY2025	FY2026	Trend	YoY
Gross margin	20.3%	18.6%	19.2%	17.8%	25.4%	24.9%		−0.5 pts
Operating margin	15.5%	14.5%	14.5%	12.6%	19.9%	19.2%		−0.7 pts
Net margin	11.0%	8.5%	7.6%	9.2%	13.0%	12.1%		−0.9 pts
EBITDA margin	20.0%	18.8%	19.5%	17.2%	23.5%	23.1%		−0.3 pts
Return on equity	13.7%	12.7%	10.6%	12.5%	20.5%	15.5%		−5.0 pts
Return on assets	10.1%	8.7%	7.2%	8.8%	15.2%	11.5%		−3.7 pts
Return on capital employed	16.5%	17.1%	16.4%	14.6%	27.1%	21.6%		−5.5 pts
Debt / equity	0.2×	0.3×	0.2×	0.2×	0.1×	0.1×		+11.0%
Debt / assets	13.6%	17.3%	15.6%	12.5%	8.0%	8.9%		+0.9 pts
Interest coverage	12.7×	8.1×	6.9×	6.6×	15.2×	22.7×		+49.9%
Current ratio	2.6×	2.5×	2.3×	2.4×	3.3×	3.0×		−9.2%
Quick ratio	1.5×	1.0×	0.9×	1.1×	1.8×	1.4×		−19.7%
Cash ratio	0.1×	0.1×	0.0×	0.1×	0.2×	0.2×		+1.9%
Asset turnover	0.9×	1.0×	0.9×	1.0×	1.2×	1.0×		−18.5%
Inventory turnover	4.4×	3.9×	3.2×	3.4×	3.9×	2.9×		−25.6%
Receivables turnover	7.0×	10.4×	9.7×	9.2×	7.3×	8.3×		+13.4%
Dividend payout	19.1%	26.9%	10.1%	14.7%	21.0%	14.9%		−6.1 pts

Margins, returns, leverage and liquidityUpdated Tue 30 Jun ·

ⓘ