CLS Holdings USA, Inc. Financial Ratios — CLSH Stock

Profitability (USD)

	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	- -	-1,035.31	-952.6	-2,513.31	-856.2	-113.64	-99.26	-118.3	-17.09	-106.57	-49.87
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	- -	- -	- -	- -	- -	- -	42.83	50	50.01	46.29	45.71	42.68
EBITDA Margin (%)	- -	- -	- -	- -	- -	- -	-266.71	-19.88	-2.43	-0.55	-1.52	-1.15
Operating Margin (%)	- -	- -	- -	- -	- -	- -	-270.12	-23.65	-5.98	-3.87	-5.63	-5.31
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	- -	- -	- -	-326.5	-257.25	-69.46	-1.76	-54.57	-11.71
Profit Margin (%)	- -	- -	- -	- -	- -	- -	-326.5	-257.25	-82.37	-10.34	-59.65	-22.48
Net Income to Common Margin (%)	- -	- -	- -	- -	- -	- -	-326.5	-257.25	-82.37	-10.34	-59.65	-22.48
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Total Debt	- -	- -	1	- -	1	- -	18	19	22	26	14	9
ST Debt	- -	- -	1	- -	1	- -	4	- -	1	21	6	2
LT Debt	- -	- -	- -	- -	- -	- -	15	19	22	5	8	7
Total Debt/EBITDA	-0.16	-0.19	-0.4	-0.19	-0.71	-0.15	-0.82	-8.07	-47.67	-207.13	-39.17	-37.35
Net Debt/EBITDA	-0.16	-0.19	-0.26	-0.16	-0.66	-0.13	-0.35	-6.21	-39.28	-166	-30.05	-26.2
Total Debt/EBIT	-0.16	-0.19	-0.4	-0.19	-0.71	-0.15	-0.81	-6.78	-19.35	-29.28	-10.55	-8.09
Net Debt/EBIT	-0.16	-0.19	-0.26	-0.16	-0.66	-0.13	-0.35	-5.22	-15.95	-23.47	-8.1	-5.67
EBITDA to Interest Expense	-130	-43.25	-122.83	-5.64	-0.63	-0.66	-5.07	-0.81	-0.13	-0.06	-0.13	-0.12
EBITDA-CapEx/Interest Expense	-130	-43.25	-123.01	-5.92	-0.64	-0.66	-5.31	-1.47	-0.2	-0.57	-0.19	-0.2
EBIT to Interest Expense	-130	-43.25	-122.83	-5.65	-0.63	-0.66	-5.14	-0.96	-0.32	-0.41	-0.49	-0.56
Interest Expense	- -	- -	- -	- -	3	5	4	3	4	2	3	2
Common Equity/Total Assets	- -	- -	-516.97	-1,615.57	-6,812.43	-881.79	-99.3	-503.26	-799.57	-600.7	-1,081.08	-1,430.33
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	58.08	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	-0.61	-9.42	-2.45	-0.24	-52.49	-32.54	-30.84	-7	-7.82	-6.24
Long-Term Debt/Total Assets (%)	- -	- -	1.9	135.86	145.52	2.09	31.27	123.01	187.2	30.73	74.78	83.34
Total Debt/Equity (%)	-7.93	-17.09	-102.9	-30.89	-60.62	-75.26	73.78	-354.32	-147.89	-149.91	-99.67	-66.42
Total Debt/Capital (%)	-8.62	-20.39	-66.69	-12	-14.58	-2.61	-66.69	-33.12	-31.72	-37.01	-14.29	-8.1
Total Debt/Total Assets (%)	- -	- -	206.83	173.15	866.73	22.44	39.73	125.22	192.53	162.42	136.59	108.19
Net Debt to Equity	-7.93	-17.09	-67.42	-24.72	-56.47	-66.82	31.74	-272.8	-121.85	-120.14	-76.46	-46.6
Net Debt/Capital (%)	-8.62	-20.39	-35.52	-9.38	-13.44	-2.31	-20.79	-24.27	-25.53	-28.61	-10.85	-5.65
EBITDA	- -	- -	-2	-2	-2	-3	-23	-2	- -	- -	- -	- -
EBITDA-CapEx	- -	- -	-2	-2	-2	-3	-24	-4	-1	-1	-1	- -
Operating Income (Loss)	- -	- -	-2	-2	-2	-3	-23	-3	-1	-1	-1	-1

Liquidity (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Cash Ratio	- -	- -	0.24	0.07	0.04	0.02	1.52	1.55	0.33	0.09	0.06	0.04
Current Ratio	- -	- -	0.27	0.07	0.04	0.02	1.83	4.22	0.77	0.24	0.28	0.23
Quick Ratio	- -	- -	0.24	0.07	0.04	0.02	1.67	3.79	0.47	0.11	0.09	0.09
CFO/Avg Current Liab	- -	-0.88	-1.75	-1.04	-0.75	-0.63	-2.11	-0.72	-0.74	-0.19	-0.01	0.05
Common Equity/Total Assets	- -	- -	-516.97	-1,615.57	-6,812.43	-881.79	-99.3	-503.26	-799.57	-600.7	-1,081.08	-1,430.33
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	58.08	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	-0.61	-9.42	-2.45	-0.24	-52.49	-32.54	-30.84	-7	-7.82	-6.24
Long-Term Debt/Total Assets (%)	- -	- -	1.9	135.86	145.52	2.09	31.27	123.01	187.2	30.73	74.78	83.34
Total Debt/Equity (%)	-7.93	-17.09	-102.9	-30.89	-60.62	-75.26	73.78	-354.32	-147.89	-149.91	-99.67	-66.42
Total Debt/Capital (%)	-8.62	-20.39	-66.69	-12	-14.58	-2.61	-66.69	-33.12	-31.72	-37.01	-14.29	-8.1
Total Debt/Total Assets (%)	- -	- -	206.83	173.15	866.73	22.44	39.73	125.22	192.53	162.42	136.59	108.19
CFO/Total Liabilities	-6.35	-48.08	-90.07	-68.28	-58.57	-52.15	-47.35	-15.31	-9.5	-9.58	-0.96	3.88
CFO/CapEx	- -	- -	-367.83	-10.52	-33.77	- -	-9.8	-1.63	-9.41	-2.86	-1.51	5.46
Altman's Z-Score	- -	- -	-26.99	-51.92	-152.36	-12.83	-5.62	-7.13	-11.39	-9.68	-15.81	-20.98

Working Capital (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	103.43	73.34	45.59	34.78	44.09	35.83
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	3.53	4.98	8.01	10.49	8.28	10.19
Inventory Turnover	- -	- -	- -	- -	- -	- -	12.95	9.02	10.7	5.24	3.91	4.59
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	28.18	40.49	34.12	69.65	93.45	79.46
Accounts Payable Turnover	- -	- -	- -	- -	- -	- -	9.03	10.51	15.11	13.14	7.58	4.83
Accounts Payable Turnover Days	- -	- -	- -	- -	- -	- -	40.42	34.73	24.15	27.78	48.16	75.52
Cash Conversion Cycle	- -	- -	- -	- -	- -	- -	-8.71	10.74	17.97	52.37	53.56	14.13
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	-24.65	-35.51	-26.12	-59.16	-85.17	-69.27
Inventories	- -	- -	- -	- -	- -	- -	1	1	1	3	3	2
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	1	3	3	2
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Market Capitalization	- -	- -	- -	18	3	27	31	8	22	10	3	5
- Cash & Cash Equivalents	- -	- -	- -	- -	- -	- -	11	3	2	3	1	1
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	-1
+ Total Debt	- -	- -	1	- -	1	- -	18	19	22	26	14	9
Enterprise Value	- -	- -	- -	18	4	27	39	24	43	33	14	12
Total Capital	- -	- -	-1	-4	-8	-18	-28	-58	-70	-69	-96	-106
Total Debt/Capital (%)	-8.62	-20.39	-66.69	-12	-14.58	-2.61	-66.69	-33.12	-31.72	-37.01	-14.29	-8.1
Total Debt / EV	1	1	1.53	0.02	0.31	0.02	0.48	0.8	0.52	0.78	0.96	0.73
EV/Sales	- -	- -	- -	- -	- -	- -	4.59	1.99	2.22	1.45	0.62	0.59
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	2.64	8.33	- -	- -	23.77	3.28	4.94	2.65
EV/Free Cash Flow to Firm	- -	- -	- -	- -	2.57	8.33	- -	13.79	20.68	2.96	4.7	2.56
Diluted Market Cap	- -	- -	- -	18	3	27	31	8	22	10	3	5
Diluted Enterprise Value	- -	- -	- -	18	4	27	39	24	43	33	14	12
EV per Share	- -	- -	0.25	3.59	0.71	2.79	1.51	0.75	1.35	1.02	0.24	0.12
TTM Sales	- -	- -	- -	- -	- -	- -	8	12	19	23	23	20
TTM EBITDA	- -	- -	-2	-2	-2	-3	-23	-2	- -	- -	- -	- -
TTM Operating Income	- -	- -	-2	-2	-2	-3	-23	-3	-1	-1	-1	-1
TTM Cash Flow to Firm	- -	- -	-1	-1	1	3	-6	- -	2	10	3	4
TTM Free Cash Flow to Firm	- -	- -	-1	-1	1	3	-5	2	2	11	3	5

Multiples (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Price/Free Cash Flow	- -	- -	- -	-17.01	-2.26	-18.89	-3.38	-6.23	-9.78	-4.74	-35.49	5.17
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	18	4	27	39	24	43	33	14	12
Low Price	- -	- -	- -	2.88	0.1	0.28	0.96	0.23	0.16	0.07	0.03	0.03
EV/Sales	- -	- -	- -	- -	- -	- -	4.59	1.99	2.22	1.45	0.62	0.59
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	-8.49	-2.13	-2.08	-2.43	-0.79	-1.06	-5.87	-0.36	-1.14
Price/Earnings High	- -	- -	- -	-13.89	-7.81	-3.85	-5.03	-1.53	-3.11	-12.63	-2.2	-2.64
Price/Earnings Low	- -	- -	- -	-5.56	-0.11	-0.29	-0.89	-0.23	-0.32	-0.92	-0.15	-0.59
Price/Book Value	- -	- -	- -	-4.3	-0.29	-1.45	-0.67	-0.1	-0.24	-0.1	-0.03	-0.04
Price/Book Value Average	- -	- -	- -	-5.38	-1.15	-1.07	-1.45	-0.32	-0.18	-0.14	-0.05	-0.05
Price/Book Value High	- -	- -	- -	-8.79	-4.23	-1.99	-3.01	-0.61	-0.53	-0.31	-0.28	-0.1
Price/Book Value Low	- -	- -	- -	-3.52	-0.06	-0.15	-0.53	-0.09	-0.05	-0.02	-0.02	-0.02
Price/Tangible Book Value	- -	- -	- -	-12.37	-1.38	-42.83	-13.83	-1.03	-1.31	-0.52	-0.19	-0.37
Price/Tangible Book Value Average	- -	- -	- -	-15.47	-5.49	-31.65	-30.08	-3.29	-1	-0.73	-0.34	-0.38
Price/Tangible Book Value High	- -	- -	- -	-25.31	-20.14	-58.65	-62.26	-6.34	-2.91	-1.57	-2.08	-0.88
Price/Tangible Book Value Low	- -	- -	- -	-10.12	-0.27	-4.37	-11.07	-0.97	-0.3	-0.11	-0.14	-0.2
Price/Sales	- -	- -	- -	- -	- -	- -	3.65	0.64	1.15	0.43	0.12	0.25
Price/Sales Average	- -	- -	- -	- -	- -	- -	7.93	2.04	0.88	0.61	0.22	0.26
Price/Sales High	- -	- -	- -	- -	- -	- -	16.42	3.92	2.56	1.31	1.31	0.59
Price/Sales Low	- -	- -	- -	- -	- -	- -	2.92	0.6	0.26	0.09	0.09	0.13
Price/Cash Flow	- -	- -	- -	-15.4	-2.2	-18.89	-3.04	-2.4	-8.74	-3.08	-11.98	6.11
Price/Cash Flow Average	- -	- -	- -	-19.25	-8.76	-13.96	-6.6	-7.68	-6.67	-4.36	-21.7	6.35
Price/Cash Flow High	- -	- -	- -	-31.49	-32.16	-25.87	-13.66	-14.78	-19.47	-9.37	-131.94	14.67
Price/Cash Flow Low	- -	- -	- -	-12.6	-0.43	-1.93	-2.43	-2.26	-2	-0.68	-9.18	3.26
Price/Free Cash Flow Average	- -	- -	- -	-21.27	-9.03	-13.96	-7.35	-19.95	-7.46	-6.7	-64.3	5.36
Price/Free Cash Flow High	- -	- -	- -	-34.8	-33.14	-25.87	-15.22	-38.41	-21.78	-14.42	-390.9	12.4
Price/Free Cash Flow Low	- -	- -	- -	-13.92	-0.45	-1.93	-2.7	-5.86	-2.24	-1.05	-27.21	2.76
EV/Sales Average	- -	- -	- -	- -	- -	- -	8.87	3.4	1.95	1.62	0.72	0.6
EV/Sales High	- -	- -	- -	- -	- -	- -	17.36	5.28	3.63	2.32	1.81	0.94
EV/Sales Low	- -	- -	- -	- -	- -	- -	3.86	1.96	1.33	1.11	0.59	0.47
EV/EBITDA Average	-0.16	-0.19	-0.26	-9.93	-7.1	-6.52	-3.33	-17.09	-80.22	-296.63	-47.28	-52.12
EV/EBITDA High	-0.16	-0.19	-0.26	-16.14	-24.29	-11.97	-6.51	-26.57	-149.49	-424.26	-119.44	-81.44
EV/EBITDA Low	-0.16	-0.19	-0.26	-6.55	-0.98	-1.02	-1.45	-9.85	-54.94	-203.1	-39.09	-41.27
EV/EBIT Average	-0.16	-0.19	-0.26	-9.92	-7.09	-6.52	-3.28	-14.36	-32.57	-41.94	-12.74	-11.29
EV/EBIT High	-0.16	-0.19	-0.26	-16.13	-24.27	-11.97	-6.43	-22.34	-60.69	-59.98	-32.18	-17.64
EV/EBIT Low	-0.16	-0.19	-0.26	-6.55	-0.98	-1.02	-1.43	-8.28	-22.3	-28.72	-10.53	-8.94
Last Price	- -	- -	- -	3.52	0.5	2.75	1.2	0.24	0.7	0.3	0.05	0.05
High Price	- -	- -	- -	7.2	7.32	3.76	5.4	1.48	1.56	0.92	0.5	0.12
Enterprise Value Average	- -	- -	- -	23	11	20	75	40	38	37	17	12
Enterprise Value High	- -	- -	- -	37	39	37	147	63	70	53	42	19
Enterprise Value Low	- -	- -	- -	15	2	3	33	23	26	25	14	9

	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Shares Outstanding	3	3	5	5	8	13	31	32	32	32	73	125
Diluted Weighted Avg Shares	3	3	2	5	5	10	26	32	32	32	61	99
Basic Weighted Avg Shares	3	3	2	5	5	10	26	32	32	32	61	99
Revenue per Share	- -	- -	- -	- -	- -	- -	0.33	0.38	0.61	0.71	0.38	0.2
EBITDA per Share	- -	-0.01	-0.95	-0.45	-0.31	-0.32	-0.88	-0.07	-0.01	- -	-0.01	- -
Operating Income per Share	- -	-0.01	-0.95	-0.45	-0.31	-0.32	-0.89	-0.09	-0.04	-0.03	-0.02	-0.01
Basic EPS, GAAP	- -	-0.01	-0.95	-0.52	-0.94	-0.98	-1.07	-0.97	-0.5	-0.07	-0.23	-0.05
Basic EPS from Cont Ops	- -	-0.01	-0.95	-0.52	-0.94	-0.98	-1.07	-0.97	-0.5	-0.08	-0.24	-0.05
Diluted EPS, GAAP	- -	-0.01	-0.95	-0.52	-0.94	-0.98	-1.07	-0.97	-0.5	-0.07	-0.23	-0.05
Diluted EPS from Cont Ops	- -	-0.01	-0.95	-0.52	-0.94	-0.98	-1.07	-0.97	-0.5	-0.08	-0.24	-0.05
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	-0.01	-0.5	-0.23	-0.23	-0.15	-0.4	-0.1	-0.08	-0.1	- -	0.01
Free Cash Flow per Basic Share	- -	-0.01	-0.5	-0.25	-0.23	-0.15	-0.44	-0.16	-0.09	-0.13	-0.01	0.01
Cash & Equivalents per Share	- -	- -	0.13	0.02	0.02	0.01	0.41	0.09	0.05	0.08	0.02	0.01
Book Value per Share	- -	-0.01	-0.95	-0.82	-1.73	-1.89	-1.8	-2.43	-2.93	-2.97	-1.79	-1.15
Tangible Book Value per Share	- -	-0.01	-0.37	-0.28	-0.36	-0.06	-0.09	-0.23	-0.54	-0.59	-0.24	-0.14

CLS Holdings USA, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)