Jewett-Cameron Trading Company Ltd. Financial Ratios — JCTCF

Profitability (USD)

	2010 Y	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
Return on Common Equity (%)	12.01	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
Return on Assets (%)	9.42	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
Return on Capital (%)	12.07	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 (%)	10.26	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 (%)	21.82	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
EBITDA Margin (%)	8.48	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
Operating Margin (%)	7.84	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
Incremental Operating Margin (%)	-107.63	-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 (%)	7.84	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
Profit Margin (%)	4.77	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
Net Income to Common Margin (%)	4.77	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
Effective Tax Rate (%)	39.14	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 (%)	12.01	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

Credit (USD)

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	2010 Y	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
Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	3	7	1	- -
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3	7	1	- -
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.17	0.75	3.06	1.52	- -
Net Debt/EBITDA	-2.47	-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
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.18	0.8	3.55	2.92	- -
Net Debt/EBIT	-2.67	-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
EBITDA to Interest Expense	217.08	7.03	5,124.3	- -	- -	- -	144,126.44	- -	- -	- -	- -	260.03	14.04	1.81	- -
EBITDA-CapEx/Interest Expense	201.96	6.76	4,687.26	- -	- -	- -	109,813.67	- -	- -	- -	- -	182.13	6.32	1.1	- -
EBIT to Interest Expense	200.79	6.43	4,795.61	- -	- -	- -	133,894.3	- -	- -	- -	- -	244.09	12.08	0.94	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	79.71	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
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	- -
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.51	11.91	23.06	5.12	- -
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	2.92	10.3	20.28	4.23	- -
Net Debt to Equity	-43.45	-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
Net Debt/Capital (%)	-101.83	-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
EBITDA	4	3	4	5	3	3	4	5	5	3	4	4	2	1	-1
EBITDA-CapEx	3	3	3	4	3	3	3	4	4	3	4	3	1	1	-2
Operating Income (Loss)	3	3	4	5	3	3	4	4	4	3	4	4	2	- -	-2

Liquidity (USD)

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	2010 Y	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
Cash Ratio	5.4	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
Current Ratio	11.75	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
Quick Ratio	7.83	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
CFO/Avg Current Liab	1.56	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
Common Equity/Total Assets	79.71	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
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	- -
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.51	11.91	23.06	5.12	- -
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	2.92	10.3	20.28	4.23	- -
CFO/Total Liabilities	165.6	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
CFO/CapEx	10.88	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
Altman's Z-Score	10.7	8.16	8.38	12.81	16.67	11.63	12.79	12.61	15.22	16.05	8.6	7.75	4.87	5.37	3.6

Working Capital (USD)

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	2010 Y	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
Accounts Receivable Turnover	11.12	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
Days Sales Outstanding	32.83	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
Inventory Turnover	4.92	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
Days Inventory Outstanding	74.24	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
Accounts Payable Turnover	43.44	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
Accounts Payable Turnover Days	8.4	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
Cash Conversion Cycle	98.66	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
Inventory to Cash Days	-41.41	-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
Inventories	6	6	7	9	9	8	8	9	10	6	9	14	21	18	13
Raw Materials	1	1	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	6	6	7	9	9	8	8	9	10	6	9	14	21	18	13
Other Inventory	- -	-1	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2010 Y	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
Market Capitalization	16	19	17	41	29	25	30	32	38	34	27	37	22	16	- -
- Cash & Cash Equivalents	9	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	- -
Enterprise Value	8	12	10	32	25	20	26	26	32	24	24	39	29	17	-5
Total Capital	17	17	17	20	18	17	17	19	21	20	19	25	30	25	24
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3.51	11.91	23.06	5.12	- -
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.03	0.08	0.24	0.07	- -
EV/Sales	0.18	0.29	0.22	0.66	0.59	0.48	0.53	0.54	0.6	0.54	0.54	0.67	0.46	0.31	- -
EV/EBITDA	2.17	3.88	2.66	6.58	7.46	6.27	6.61	5.48	7.11	8.32	5.95	9.73	12.55	20.5	- -
EV/EBIT	2.34	4.24	2.84	6.94	8.12	6.88	7.12	5.82	7.57	8.91	6.28	10.37	14.59	39.44	- -
EV/Cash Flow to Firm	2.85	6.28	2.57	30.1	65.53	7.1	8.17	10.8	20.66	3.87	- -	- -	- -	3.16	- -
EV/Free Cash Flow to Firm	2.61	5.91	2.37	20.8	50.86	6.44	6.31	9.01	19.3	3.85	- -	- -	- -	2.98	- -
Diluted Market Cap	16	19	17	41	29	25	30	32	38	34	27	37	22	16	- -
Diluted Enterprise Value	8	12	10	32	25	20	26	26	32	24	24	39	29	17	-5
EV per Share	0.8	1.46	1.47	5.18	4.22	3.89	5.28	5.68	7.3	5.76	6.69	11.12	8.22	4.86	- -
TTM Sales	42	42	46	49	42	42	48	48	54	45	45	58	63	54	47
TTM EBITDA	4	3	4	5	3	3	4	5	5	3	4	4	2	1	-1
TTM Operating Income	3	3	4	5	3	3	4	4	4	3	4	4	2	- -	-2
TTM Cash Flow to Firm	3	2	4	1	- -	3	3	2	2	6	-2	-4	-3	5	6
TTM Free Cash Flow to Firm	3	2	4	2	- -	3	4	3	2	6	-2	-3	-2	6	6

Multiples (USD)

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	2010 Y	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
Price/Free Cash Flow	5.61	10.7	4.09	26.13	59.64	7.85	7.42	11.07	22.94	5.37	-15.48	-11.44	-10.19	2.67	- -
EV/EBIT	2.34	4.24	2.84	6.94	8.12	6.88	7.12	5.82	7.57	8.91	6.28	10.37	14.59	39.44	- -
Enterprise Value	8	12	10	32	25	20	26	26	32	24	24	39	29	17	-5
Low Price	1.43	1.69	1.86	2.53	4.59	4.55	3.85	5.3	6.5	6.23	5	7.23	5.5	3.7	3.86
EV/Sales	0.18	0.29	0.22	0.66	0.59	0.48	0.53	0.54	0.6	0.54	0.54	0.67	0.46	0.31	- -
EV/EBITDA	2.17	3.88	2.66	6.58	7.46	6.27	6.61	5.48	7.11	8.32	5.95	9.73	12.55	20.5	- -
Price/Earnings	8.24	20.83	5.7	13.01	15.81	13.83	14.23	11.63	13.17	16.2	9.82	10.7	19.09	- -	- -
Price/Earnings Average	8.17	21.16	5	8.83	16.51	15.35	12.43	10.32	11.52	16.26	9.25	9.76	24.83	-878.11	- -
Price/Earnings High	10.03	25.12	6.64	13.9	21.47	20	17.15	12.05	13.59	20.15	11.43	12.11	41.24	-1,109.21	- -
Price/Earnings Low	6.89	15.44	4.19	5.07	14.66	13.24	8.83	8.83	9.86	12.56	6.51	7.3	16.51	-627.53	- -
Price/Book Value	0.95	1.11	1.03	2.04	1.67	1.45	1.79	1.66	1.85	1.72	1.46	1.67	0.95	0.68	- -
Price/Book Value Average	0.94	1.13	0.91	1.38	1.74	1.61	1.56	1.47	1.62	1.72	1.38	1.52	1.24	0.78	- -
Price/Book Value High	1.15	1.34	1.2	2.18	2.27	2.1	2.15	1.72	1.91	2.14	1.7	1.89	2.06	0.98	- -
Price/Book Value Low	0.79	0.82	0.76	0.79	1.55	1.39	1.11	1.26	1.39	1.33	0.97	1.14	0.82	0.55	- -
Price/Tangible Book Value	0.84	1.11	1.02	2.01	1.64	1.42	1.74	1.61	1.8	1.67	1.41	1.62	0.92	0.66	- -
Price/Tangible Book Value Average	0.83	1.12	0.9	1.37	1.71	1.57	1.52	1.43	1.57	1.67	1.33	1.48	1.2	0.76	- -
Price/Tangible Book Value High	1.02	1.34	1.19	2.15	2.23	2.05	2.1	1.67	1.86	2.07	1.64	1.83	2	0.95	- -
Price/Tangible Book Value Low	0.7	0.82	0.75	0.78	1.52	1.36	1.08	1.23	1.35	1.29	0.94	1.1	0.8	0.54	- -
Price/Sales	0.39	0.45	0.38	0.83	0.69	0.58	0.63	0.67	0.71	0.75	0.61	0.64	0.35	0.29	- -
Price/Sales Average	0.39	0.45	0.33	0.56	0.72	0.64	0.55	0.59	0.62	0.75	0.57	0.59	0.46	0.33	- -
Price/Sales High	0.48	0.54	0.44	0.88	0.94	0.84	0.76	0.69	0.74	0.93	0.71	0.73	0.76	0.42	- -
Price/Sales Low	0.33	0.33	0.28	0.32	0.64	0.56	0.39	0.5	0.53	0.58	0.4	0.44	0.31	0.24	- -
Price/Cash Flow	6.12	11.48	4.43	37.81	76.85	8.66	9.61	13.27	24.55	5.4	-12.34	-8.36	-6.46	2.83	- -
Price/Cash Flow Average	6.07	11.66	3.88	25.65	80.26	9.62	8.39	11.78	21.48	5.42	-11.62	-7.63	-8.4	3.24	- -
Price/Cash Flow High	7.45	13.84	5.16	40.37	104.33	12.53	11.57	13.75	25.35	6.71	-14.36	-9.46	-13.95	4.09	- -
Price/Cash Flow Low	5.12	8.51	3.26	14.72	71.26	8.3	5.96	10.08	18.39	4.18	-8.18	-5.7	-5.59	2.31	- -
Price/Free Cash Flow Average	5.56	10.87	3.59	17.73	62.29	8.72	6.48	9.83	20.07	5.39	-14.58	-10.45	-13.25	3.06	- -
Price/Free Cash Flow High	6.82	12.91	4.77	27.9	80.97	11.36	8.94	11.47	23.68	6.68	-18.01	-12.95	-22.01	3.86	- -
Price/Free Cash Flow Low	4.69	7.93	3.01	10.17	55.3	7.52	4.6	8.41	17.18	4.16	-10.25	-7.8	-8.81	2.19	- -
EV/Sales Average	0.18	0.29	0.17	0.39	0.62	0.54	0.45	0.47	0.51	0.54	0.5	0.62	0.56	0.36	- -
EV/Sales High	0.27	0.38	0.28	0.71	0.84	0.74	0.66	0.56	0.62	0.72	0.64	0.76	0.87	0.44	- -
EV/Sales Low	0.12	0.17	0.12	0.15	0.54	0.45	0.3	0.38	0.42	0.37	0.33	0.47	0.41	0.26	- -
EV/EBITDA Average	2.13	3.98	2.09	3.93	7.84	7.12	5.62	4.72	6.05	8.36	5.55	8.92	15.47	23.28	3.42
EV/EBITDA High	3.17	5.13	3.42	7.14	10.58	9.69	8.2	5.72	7.38	11.16	7.04	10.96	23.82	29.03	3.42
EV/EBITDA Low	1.41	2.31	1.45	1.53	6.82	5.95	3.66	3.86	4.99	5.71	3.68	6.78	11.24	17.04	3.42
EV/EBIT Average	2.3	4.34	2.24	4.14	8.55	7.8	6.05	5.01	6.44	8.95	5.87	9.51	17.98	44.78	2.74
EV/EBIT High	3.43	5.6	3.65	7.53	11.53	10.62	8.83	6.07	7.86	11.94	7.44	11.67	27.68	55.85	2.74
EV/EBIT Low	1.52	2.52	1.54	1.62	7.43	6.53	3.94	4.1	5.31	6.11	3.89	7.23	13.06	32.78	2.74
Last Price	1.71	2.28	2.53	6.5	4.95	4.75	6.21	6.98	8.68	8.04	7.55	10.6	6.36	4.52	4.61
High Price	2.08	2.75	2.95	6.94	6.72	6.87	7.48	7.23	8.96	10	8.78	12	13.74	6.54	6.35
Enterprise Value Average	7	12	8	19	26	23	22	22	28	24	23	36	35	19	-5
Enterprise Value High	11	16	13	35	36	31	32	27	34	33	29	44	55	24	-5
Enterprise Value Low	5	7	6	8	23	19	14	18	23	17	15	27	26	14	-5

	2010 Y	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
Shares Outstanding	9	8	6	6	5	5	5	4	4	4	3	3	3	3	4
Diluted Weighted Avg Shares	10	8	7	6	6	5	5	5	4	4	4	3	3	3	- -
Basic Weighted Avg Shares	10	8	7	6	6	5	5	5	4	4	4	3	3	3	- -
Revenue per Share	4.35	5.1	6.67	7.86	7.13	8.18	9.88	10.5	12.17	10.74	12.4	16.49	18	15.52	- -
EBITDA per Share	0.37	0.38	0.55	0.79	0.57	0.62	0.8	1.04	1.03	0.69	1.12	1.14	0.66	0.24	- -
Operating Income per Share	0.34	0.34	0.52	0.75	0.52	0.57	0.74	0.98	0.97	0.65	1.06	1.07	0.56	0.12	- -
Basic EPS, GAAP	0.21	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	- -
Basic EPS from Cont Ops	0.21	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	- -
Diluted EPS, GAAP	0.21	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	- -
Diluted EPS from Cont Ops	0.21	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	- -
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	0.28	0.2	0.57	0.17	0.06	0.55	0.65	0.53	0.35	1.49	-0.61	-1.27	-0.98	1.6	- -
Free Cash Flow per Basic Share	0.25	0.18	0.52	0.1	0.05	0.49	0.46	0.42	0.33	1.48	-0.74	-1.61	-1.35	1.51	- -
Cash & Equivalents per Share	0.91	0.82	1.06	1.32	0.73	0.86	0.93	1.3	1.38	2.28	1.05	0.34	0.14	0.02	- -
Book Value per Share	1.81	2.05	2.45	3.19	2.96	3.28	3.47	4.21	4.69	4.68	5.17	6.36	6.68	6.67	- -
Tangible Book Value per Share	2.04	2.06	2.47	3.23	3.02	3.35	3.57	4.32	4.82	4.83	5.34	6.55	6.89	6.85	- -

Jewett-Cameron Trading Company Ltd.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)