Jewett-Cameron Trading Company Ltd. Financial Ratios — JCTC

Profitability (USD)

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Return on Common Equity (%)	5.28	18.13	16.99	9.89	10.28	12.56	15.13	14.64	10.35	14.45	16.89	5.11	-0.09	3.05	-18.78
Return on Assets (%)	4.27	14.92	14.21	8.57	9.02	10.75	12.97	12.75	9.16	12.24	13.18	3.66	-0.06	2.52	-15.59
Return on Capital (%)	6.91	18.13	16.99	9.89	10.28	12.56	15.13	14.64	10.35	14.2	15.55	4.62	-0.89	2.97	- -
Return on Invested Capital (%)	9.53	12.41	15.15	9.47	9.82	12.45	14.55	14.2	9.53	13.64	12.71	5.09	-0.74	-6.31	- -
Gross Margin (%)	19.32	18.8	19.95	19.79	19.93	20.24	23.23	21.51	21.93	27.75	24.6	21.93	22.56	18.84	15.14
EBITDA Margin (%)	7.37	8.29	10	7.94	7.59	8.09	9.88	8.44	6.45	9.07	6.93	3.64	1.53	-3.01	-8.3
Operating Margin (%)	6.74	7.76	9.48	7.29	6.92	7.51	9.3	7.93	6.02	8.58	6.5	3.13	0.79	-3.76	-9.08
Incremental Operating Margin (%)	-87.34	18.69	33.24	22.88	158.77	11.78	-200.66	-2.59	18.15	-223.63	-0.94	-32.78	17.87	- -	- -
Pretax Margin (%)	3.4	10.93	10.28	7.36	7	7.32	9.36	7.94	6.36	8.65	7.69	2.51	0.08	1.7	-9.41
Profit Margin (%)	2.15	6.66	6.35	4.39	4.2	4.42	5.72	5.42	4.62	6.2	6.01	1.85	-0.04	1.53	-10
Net Income to Common Margin (%)	2.15	6.66	6.35	4.39	4.2	4.42	5.72	5.42	4.62	6.2	6.01	1.85	-0.04	1.53	-10
Effective Tax Rate (%)	36.93	39.05	38.16	40.34	39.98	39.63	38.94	31.75	27.27	28.4	21.91	26.37	148.56	10.21	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	5.28	18.13	16.99	9.89	10.28	12.56	15.13	14.64	10.35	14.45	16.89	5.11	-0.09	3.05	-18.78

Credit (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	3	7	1	- -	2
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3	7	1	- -	2
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.17	0.75	3.06	1.52	- -	-0.61
Net Debt/EBITDA	-2.19	-1.92	-1.69	-1.29	-1.38	-1.16	-1.25	-1.34	-3.3	-0.77	0.46	2.85	1.42	3.42	-0.55
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.18	0.8	3.55	2.92	- -	-0.56
Net Debt/EBIT	-2.39	-2.05	-1.78	-1.4	-1.51	-1.25	-1.33	-1.43	-3.53	-0.81	0.49	3.31	2.73	2.74	-0.5
EBITDA to Interest Expense	7.03	5,124.3	- -	- -	- -	144,126.44	- -	- -	- -	- -	260.03	14.04	1.81	- -	- -
EBITDA-CapEx/Interest Expense	6.76	4,687.26	- -	- -	- -	109,813.67	- -	- -	- -	- -	182.13	6.32	1.1	- -	- -
EBIT to Interest Expense	6.43	4,795.61	- -	- -	- -	133,894.3	- -	- -	- -	- -	244.09	12.08	0.94	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	82.07	82.55	84.53	89.37	86.09	85.17	86.22	87.92	89.18	80.46	76.14	67.65	78.3	87.5	78.22
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.75	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.74	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.45	- -	- -	- -	- -	- -
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.52	13.12	29.05	5.23	- -	10.11
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.51	11.91	23.06	5.12	- -	9.54
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	2.92	10.3	20.28	4.23	- -	8.25
Net Debt to Equity	-38.73	-41.83	-40.34	-23.78	-25.2	-25.79	-29.97	-28.53	-47.24	-16.13	7.94	27.04	4.88	-19.53	9.03
Net Debt/Capital (%)	-66.98	-76.43	-71.08	-32.61	-35.31	-36.44	-44.75	-41.55	-95	-19.99	7.56	21.81	4.8	-25.28	8.6
EBITDA	3	4	5	3	3	4	5	5	3	4	4	2	1	-1	-3
EBITDA-CapEx	3	3	4	3	3	3	4	4	3	4	3	1	1	-2	-4
Operating Income (Loss)	3	4	5	3	3	4	4	4	3	4	4	2	- -	-2	-4

Liquidity (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Cash Ratio	2.19	2.46	2.76	3.02	2.1	1.95	2.42	2.81	5.6	1.09	0.19	0.05	0.01	1.84	0.05
Current Ratio	5.85	6.03	6.99	12.04	8.19	7.25	7.72	9.45	11.31	5.81	4.1	2.84	4.33	8.79	4.63
Quick Ratio	3.47	3.51	3.88	4.74	3.86	3.4	3.88	4.72	7.25	2.88	1.35	0.74	1	3.23	0.87
CFO/Avg Current Liab	0.7	1.3	0.36	0.17	1.6	1.43	1	0.68	3.24	-0.85	-0.92	-0.42	0.69	1.45	-1.8
Common Equity/Total Assets	82.07	82.55	84.53	89.37	86.09	85.17	86.22	87.92	89.18	80.46	76.14	67.65	78.3	87.5	78.22
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.75	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.74	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.45	- -	- -	- -	- -	- -
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.52	13.12	29.05	5.23	- -	10.11
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.51	11.91	23.06	5.12	- -	9.54
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	2.92	10.3	20.28	4.23	- -	8.25
CFO/Total Liabilities	53	132.68	35.24	25.61	132.63	134.28	97.29	69.49	353.51	-56.39	-70.61	-33.01	98.16	228.42	-140.87
CFO/CapEx	13.79	12.12	2.24	3.47	9.65	3.4	5.04	14.17	192.65	-4.93	-3.71	-2.73	17.14	54.54	-57.51
Altman's Z-Score	4.51	4.86	4.82	4.86	4.74	5.05	4.86	4.98	4.6	4.42	4.21	3.6	3.71	3.6	3

Working Capital (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Accounts Receivable Turnover	10.82	13.15	15.31	14.63	13.78	13.69	13.81	13.97	13.01	9.87	8.61	8.81	8.47	10.13	10.97
Days Sales Outstanding	33.72	27.76	23.84	24.95	26.49	26.67	26.43	26.12	28.06	36.99	42.41	41.43	43.12	36.01	33.29
Inventory Turnover	5.62	5.78	5.06	3.84	3.86	4.67	4.34	4.55	4.39	4.17	3.68	2.8	2.16	2.43	2.41
Days Inventory Outstanding	64.98	63.11	72.19	94.98	94.46	78.09	84.1	80.25	83.23	87.54	99.3	130.16	169.17	150.23	151.24
Accounts Payable Turnover	68.02	36.8	24.84	35.37	53.87	41.75	50.55	85.34	81.45	46.9	39.72	37.97	21.22	19.35	27.49
Accounts Payable Turnover Days	5.37	9.92	14.7	10.32	6.78	8.74	7.22	4.28	4.48	7.78	9.19	9.61	17.2	18.86	13.28
Cash Conversion Cycle	93.34	80.96	81.33	109.61	114.18	96.02	103.31	102.09	106.81	116.75	132.51	161.97	195.08	167.38	171.25
Inventory to Cash Days	-31.26	-35.35	-48.35	-70.03	-67.97	-51.42	-57.68	-54.13	-55.16	-50.55	-56.89	-88.73	-126.05	-114.22	-117.95
Inventories	6	7	9	9	8	8	9	10	6	9	14	21	18	13	16
Raw Materials	1	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	6	7	9	9	8	8	9	10	6	9	14	21	18	13	16
Other Inventory	-1	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Market Capitalization	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Cash & Cash Equivalents	7	7	8	4	4	5	6	6	10	4	1	- -	- -	5	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	3	7	1	- -	2
Enterprise Value	-7	-7	-8	-4	-4	-5	-6	-6	-10	-3	2	7	1	-5	2
Total Capital	17	17	20	18	17	17	19	21	20	19	25	30	25	24	22
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.51	11.91	23.06	5.12	- -	9.54
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	- -	- -	-0.22	1.65	1.07	1.07	- -	1.12
EV/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.03	0.1	0.02	- -	0.05
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.46	2.85	1.42	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.49	3.31	2.73	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.22	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.21	- -	- -
Diluted Market Cap	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	13
Diluted Enterprise Value	-7	-7	-8	-4	-4	-5	-6	-6	-10	-3	2	7	1	-5	15
EV per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM Sales	42	46	49	42	42	48	48	54	45	45	58	63	54	47	41
TTM EBITDA	3	4	5	3	3	4	5	5	3	4	4	2	1	-1	-3
TTM Operating Income	3	4	5	3	3	4	4	4	3	4	4	2	- -	-2	-4
TTM Cash Flow to Firm	2	4	1	- -	3	3	2	2	6	-2	-4	-3	5	6	-7
TTM Free Cash Flow to Firm	2	4	2	- -	3	4	3	2	6	-2	-3	-2	6	6	-6

Multiples (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Price/Free Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1.95
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.49	3.31	2.73	- -	- -
Enterprise Value	-7	-7	-8	-4	-4	-5	-6	-6	-10	-3	2	7	1	-5	2
Low Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.26
EV/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.03	0.1	0.02	- -	0.05
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.46	2.85	1.42	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Free Cash Flow Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-2.28
Price/Free Cash Flow High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-2.92
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1.76
EV/Sales Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.03	0.1	0.02	- -	0.05
EV/Sales High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.03	0.1	0.02	- -	0.05
EV/Sales Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.03	0.1	0.02	- -	0.05
EV/EBITDA Average	-2.19	-1.92	-1.69	-1.29	-1.38	-1.16	-1.25	-1.34	-3.3	-0.77	0.46	2.85	1.42	3.42	-0.55
EV/EBITDA High	-2.19	-1.92	-1.69	-1.29	-1.38	-1.16	-1.25	-1.34	-3.3	-0.77	0.46	2.85	1.42	3.42	-0.55
EV/EBITDA Low	-2.19	-1.92	-1.69	-1.29	-1.38	-1.16	-1.25	-1.34	-3.3	-0.77	0.46	2.85	1.42	3.42	-0.55
EV/EBIT Average	-2.39	-2.05	-1.78	-1.4	-1.51	-1.25	-1.33	-1.43	-3.53	-0.81	0.49	3.31	2.73	2.74	-0.5
EV/EBIT High	-2.39	-2.05	-1.78	-1.4	-1.51	-1.25	-1.33	-1.43	-3.53	-0.81	0.49	3.31	2.73	2.74	-0.5
EV/EBIT Low	-2.39	-2.05	-1.78	-1.4	-1.51	-1.25	-1.33	-1.43	-3.53	-0.81	0.49	3.31	2.73	2.74	-0.5
Last Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.61
High Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	5.41
Enterprise Value Average	-7	-7	-8	-4	-4	-5	-6	-6	-10	-3	2	7	1	-5	2
Enterprise Value High	-7	-7	-8	-4	-4	-5	-6	-6	-10	-3	2	7	1	-5	2
Enterprise Value Low	-7	-7	-8	-4	-4	-5	-6	-6	-10	-3	2	7	1	-5	2

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Shares Outstanding	8	6	6	5	5	5	4	4	4	3	3	3	3	4	4
Diluted Weighted Avg Shares	8	7	6	6	5	5	5	4	4	4	3	3	3	4	4
Basic Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Revenue per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Operating Income per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic EPS, GAAP	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic EPS from Cont Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted EPS, GAAP	0.11	0.44	0.5	0.31	0.34	0.44	0.6	0.66	0.5	0.77	0.99	0.33	-0.01	0.21	-1.18
Diluted EPS from Cont Ops	0.11	0.44	0.5	0.31	0.34	0.44	0.6	0.66	0.5	0.77	0.99	0.33	-0.01	0.21	-1.18
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Free Cash Flow per Basic Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash & Equivalents per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Book Value per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Tangible Book Value per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Jewett-Cameron Trading Company Ltd.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)