Paranovus Entertainment Technology Ltd. Financial Ratios — PAVS

Profitability (USD)

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	03/31/2017	03/31/2018	03/31/2019	03/31/2020	03/31/2021	03/31/2022	03/31/2023	03/31/2024	03/31/2025	03/31/2026

Return on Common Equity (%)	- -	51.54	35.5	18.06	0.9	-56.91	-154.47	-99.57	-52.91	-45.88
Return on Assets (%)	- -	36.85	31.45	16.83	0.79	-46.81	-107.26	-45.96	-36.46	-35.16
Return on Capital (%)	- -	49.38	34.8	17.79	1.02	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	47.45	34.02	17.34	0.7	- -	- -	- -	- -	- -
Gross Margin (%)	48.71	47.73	50.44	46.75	25.43	1.24	- -	- -	12.6	16.54
EBITDA Margin (%)	32.74	33.14	35.26	24.73	3.37	-53.62	- -	- -	-8,950.77	-84.93
Operating Margin (%)	32.47	32.91	34.16	23.67	2.13	-53.78	- -	- -	-3,213.56	-23.11
Incremental Operating Margin (%)	- -	35.71	65.64	- -	- -	25.02	- -	- -	227.91	- -
Pretax Margin (%)	32.12	33.11	34.26	23.87	2.31	-49.13	- -	- -	-9,788.16	-99.14
Profit Margin (%)	27.39	28.44	29.28	19.5	1.1	-236.96	- -	- -	-11,033.03	-87.2
Net Income to Common Margin (%)	27.39	28.44	29.28	19.5	1.1	-236.96	- -	- -	-11,033.03	-87.2
Effective Tax Rate (%)	14.72	14.1	14.53	18.31	58.1	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	47.63	- -	- -	62.76	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	26.99	35.5	18.06	0.34	-56.91	-154.47	-99.57	-52.91	-45.88

Credit (USD)

Credit Ratios API ChatGPT

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	03/31/2017	03/31/2018	03/31/2019	03/31/2020	03/31/2021	03/31/2022	03/31/2023	03/31/2024	03/31/2025	03/31/2026

Total Debt	2	1	1	2	2	2	2	2	2	1
ST Debt	2	1	1	2	2	2	2	2	2	- -
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	0.11	0.07	0.05	0.13	0.93	-0.2	-0.56	-0.58	-0.37	-0.04
Net Debt/EBITDA	-0.16	-0.36	-0.61	-1.97	-14.26	1.57	-0.05	-0.49	-0.31	0.8
Total Debt/EBIT	0.11	0.07	0.05	0.13	1.47	-0.2	-0.56	-0.53	-0.35	-0.04
Net Debt/EBIT	-0.16	-0.37	-0.63	-2.05	-22.5	1.56	-0.05	-0.45	-0.29	0.68
EBITDA to Interest Expense	35.14	152.89	269.81	164.03	21.53	- -	- -	-99.32	-24.45	-47.24
EBITDA-CapEx/Interest Expense	32.92	151.71	266.42	152.21	-12.77	- -	- -	-99.32	-24.45	-47.24
EBIT to Interest Expense	34.85	151.86	261.44	156.99	13.65	- -	- -	-62.86	-8.78	-12.86
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	56.14	83.44	92.75	93.53	84.04	80.19	40.61	72.21	68.21	84.76
Long-Term Debt/Equity (%)	0.9	- -	- -	- -	- -	- -	- -	- -	- -	0.25
Long-Term Debt/Capital (%)	0.83	- -	- -	- -	- -	- -	- -	- -	- -	0.24
Long-Term Debt/Total Assets (%)	0.5	- -	- -	- -	- -	- -	- -	- -	- -	0.22
Total Debt/Equity (%)	8.34	3.36	1.71	2.55	2.29	2.93	16.15	43.53	8.11	1.68
Total Debt/Capital (%)	7.7	3.25	1.68	2.49	2.24	2.85	13.91	30.33	7.5	1.65
Total Debt/Total Assets (%)	4.68	2.8	1.58	2.39	1.98	2.33	6.17	29.11	6.61	1.5
Net Debt to Equity	-12.1	-16.59	-22.59	-39.73	-35.15	-22.56	1.38	36.92	6.86	-30.24
Net Debt/Capital (%)	-13.44	-19.89	-29.18	-65.92	-54.21	-29.13	1.36	26.96	6.4	-42.9
EBITDA	17	20	23	16	2	-11	-4	-4	-6	-12
EBITDA-CapEx	16	20	22	15	-1	-11	-4	-4	-6	-12
Operating Income (Loss)	17	20	22	15	2	-11	-4	-2	-2	-3

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	03/31/2017	03/31/2018	03/31/2019	03/31/2020	03/31/2021	03/31/2022	03/31/2023	03/31/2024	03/31/2025	03/31/2026

Cash Ratio	0.24	1	3.11	6.11	2.42	1.1	0.1	0.13	0.78	6.17
Current Ratio	1.79	4.95	11.51	12.71	6.29	3.15	0.47	1.11	1.12	8.18
Quick Ratio	1.58	4.69	9.83	11.56	4.71	2.73	0.19	0.25	0.78	7.41
CFO/Avg Current Liab	- -	0.96	0.96	2.1	0.28	-0.64	-1.06	-1.11	-0.6	-0.32
Common Equity/Total Assets	56.14	83.44	92.75	93.53	84.04	80.19	40.61	72.21	68.21	84.76
Long-Term Debt/Equity (%)	0.9	- -	- -	- -	- -	- -	- -	- -	- -	0.25
Long-Term Debt/Capital (%)	0.83	- -	- -	- -	- -	- -	- -	- -	- -	0.24
Long-Term Debt/Total Assets (%)	0.5	- -	- -	- -	- -	- -	- -	- -	- -	0.22
Total Debt/Equity (%)	8.34	3.36	1.71	2.55	2.29	2.93	16.15	43.53	8.11	1.68
Total Debt/Capital (%)	7.7	3.25	1.68	2.49	2.24	2.85	13.91	30.33	7.5	1.65
Total Debt/Total Assets (%)	4.68	2.8	1.58	2.39	1.98	2.33	6.17	29.11	6.61	1.5
CFO/Total Liabilities	62.12	146.23	137.4	195.69	19.23	-52.46	-92.16	-511.88	-40.68	-36.31
CFO/CapEx	10.32	81.88	23.12	9.3	0.76	-36.1	-451.9	- -	- -	- -
Altman's Z-Score	- -	- -	- -	11.63	4.63	1.29	-2.62	-29.89	-5.98	-4.27

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	03/31/2017	03/31/2018	03/31/2019	03/31/2020	03/31/2021	03/31/2022	03/31/2023	03/31/2024	03/31/2025	03/31/2026

Accounts Receivable Turnover	- -	2.2	1.98	2.1	2.21	0.67	- -	- -	12.6	66.89
Days Sales Outstanding	- -	166.12	184.33	174.05	164.92	545.18	- -	- -	28.98	5.46
Inventory Turnover	- -	10.72	14.95	17.32	27.95	12.91	- -	- -	0.19	31.57
Days Inventory Outstanding	- -	34.04	24.42	21.07	13.06	28.26	- -	- -	1,906.97	11.56
Accounts Payable Turnover	- -	5.36	8.89	21.6	10.21	1.92	-0.08	-0.05	0.83	7.36
Accounts Payable Turnover Days	- -	68.15	41.06	16.9	35.73	190.59	-4,433.43	-7,333.36	441.98	49.58
Cash Conversion Cycle	- -	132	167.69	178.22	142.25	382.85	- -	- -	1,493.96	-32.56
Inventory to Cash Days	- -	132.08	159.91	152.97	151.86	516.91	- -	- -	-1,877.99	-6.1
Inventories	4	2	2	2	2	1	- -	- -	1	- -
Raw Materials	3	2	2	2	1	1	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	1	- -	- -	- -	- -	1	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	1	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	03/31/2017	03/31/2018	03/31/2019	03/31/2020	03/31/2021	03/31/2022	03/31/2023	03/31/2024	03/31/2025	03/31/2026

Market Capitalization	- -	- -	- -	76	58	23	42	13	92	1
- Cash & Cash Equivalents	4	9	15	34	37	20	2	- -	- -	10
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	3	-1	-1	- -	5	2
+ Total Debt	2	1	1	2	2	2	2	2	2	1
Enterprise Value	- -	- -	- -	44	26	4	42	15	94	-12
Total Capital	25	46	62	82	100	80	16	7	31	34
Total Debt/Capital (%)	7.7	3.25	1.68	2.49	2.24	2.85	13.91	30.33	7.5	1.65
Total Debt / EV	- -	- -	- -	0.05	0.08	0.51	0.05	0.15	0.03	-0.05
EV/Sales	- -	- -	- -	0.68	0.37	0.21	- -	- -	1,308.77	- -
EV/EBITDA	- -	- -	- -	2.73	10.99	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	2.86	17.34	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	4.05	8.96	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	4.53	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	76	58	23	42	13	92	1
Diluted Enterprise Value	- -	- -	- -	44	26	4	42	15	94	-12
EV per Share	- -	- -	- -	4,397,766.9	2,204,803.67	138,559.22	604,337.77	241,725.25	166,902.55	- -
TTM Sales	53	61	64	65	71	21	- -	- -	- -	15
TTM EBITDA	17	20	23	16	2	-11	-4	-4	-6	-12
TTM Operating Income	17	20	22	15	2	-11	-4	-2	-2	-3
TTM Cash Flow to Firm	12	13	7	11	3	- -	- -	- -	- -	- -
TTM Free Cash Flow to Firm	11	13	6	10	-1	- -	- -	- -	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	03/31/2017	03/31/2018	03/31/2019	03/31/2020	03/31/2021	03/31/2022	03/31/2023	03/31/2024	03/31/2025	03/31/2026

Price/Free Cash Flow	- -	- -	- -	7.86	-62.24	-2.1	-2.04	-1.01	-34.3	-0.88
EV/EBIT	- -	- -	- -	2.86	17.34	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	44	26	4	42	15	94	-12
Low Price	- -	- -	- -	5,856,000	3,912,000	587,520	249,600	168,000	38,400	175.32
EV/Sales	- -	- -	- -	0.68	0.37	0.21	- -	- -	1,308.77	- -
EV/EBITDA	- -	- -	- -	2.73	10.99	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	5.96	73.62	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	8.23	83.27	- -	- -	- -	- -	- -
Price/Earnings High	- -	- -	- -	11.54	134.78	- -	- -	- -	- -	- -
Price/Earnings Low	- -	- -	- -	4.62	59.7	- -	- -	- -	- -	- -
Price/Book Value	- -	- -	- -	0.95	0.61	0.29	2.87	2.37	3.77	0.04
Price/Book Value Average	- -	- -	- -	1.31	0.69	1.02	2.36	3.72	2.99	13.38
Price/Book Value High	- -	- -	- -	1.84	1.12	2.06	4.15	7	5.13	31.02
Price/Book Value Low	- -	- -	- -	0.74	0.5	0.24	1.17	1.84	0.89	0.03
Price/Tangible Book Value	- -	- -	- -	0.96	0.62	0.39	5.5	18.5	-22.92	0.08
Price/Tangible Book Value Average	- -	- -	- -	1.32	0.71	1.38	4.52	28.98	-18.14	28.11
Price/Tangible Book Value High	- -	- -	- -	1.86	1.14	2.78	7.95	54.59	-31.17	65.17
Price/Tangible Book Value Low	- -	- -	- -	0.74	0.51	0.32	2.23	14.31	-5.39	0.07
Price/Sales	- -	- -	- -	1.16	0.81	1.09	- -	- -	1,279.74	0.08
Price/Sales Average	- -	- -	- -	1.6	0.92	3.85	- -	- -	1,012.74	28.63
Price/Sales High	- -	- -	- -	2.25	1.48	7.77	- -	- -	1,740.82	66.37
Price/Sales Low	- -	- -	- -	0.9	0.66	0.91	- -	- -	301.12	0.07
Price/Cash Flow	- -	- -	- -	7.01	19.93	-2.15	-2.05	-1.01	-34.3	-0.88
Price/Cash Flow Average	- -	- -	- -	9.69	22.55	-7.61	-1.68	-1.58	-27.14	-298.57
Price/Cash Flow High	- -	- -	- -	13.58	36.49	-15.36	-2.96	-2.98	-46.65	-692.26
Price/Cash Flow Low	- -	- -	- -	5.43	16.16	-1.79	-0.83	-0.78	-8.07	-0.72
Price/Free Cash Flow Average	- -	- -	- -	10.85	-70.4	-7.41	-1.68	-1.58	-27.14	-298.57
Price/Free Cash Flow High	- -	- -	- -	15.22	-113.95	-14.95	-2.95	-2.98	-46.65	-692.26
Price/Free Cash Flow Low	- -	- -	- -	6.09	-50.47	-1.74	-0.83	-0.78	-8.07	-0.72
EV/Sales Average	- -	- -	- -	1.12	0.48	2.97	- -	- -	1,041.77	27.74
EV/Sales High	- -	- -	- -	1.76	1.04	6.89	- -	- -	1,769.86	65.49
EV/Sales Low	- -	- -	- -	0.41	0.22	0.03	- -	- -	330.15	- -
EV/EBITDA Average	- -	- -	- -	4.52	14.15	- -	- -	- -	- -	- -
EV/EBITDA High	- -	- -	- -	7.13	30.98	- -	- -	- -	- -	- -
EV/EBITDA Low	- -	- -	- -	1.67	6.45	- -	- -	- -	- -	- -
EV/EBIT Average	- -	- -	- -	4.73	22.32	- -	- -	- -	- -	- -
EV/EBIT High	- -	- -	- -	7.45	48.86	- -	- -	- -	- -	- -
EV/EBIT Low	- -	- -	- -	1.75	10.17	- -	- -	- -	- -	- -
Last Price	- -	- -	- -	7,560,000	4,824,000	706,560	614,400	217,200	163,200	213
High Price	- -	- -	- -	14,640,000	8,832,000	5,040,480	888,000	640,800	222,000	168,000
Enterprise Value Average	- -	- -	- -	73	34	62	34	22	75	405
Enterprise Value High	- -	- -	- -	115	75	143	61	41	127	956
Enterprise Value Low	- -	- -	- -	27	16	1	17	12	24	-12

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	03/31/2017	03/31/2018	03/31/2019	03/31/2020	03/31/2021	03/31/2022	03/31/2023	03/31/2024	03/31/2025	03/31/2026

Shares Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Revenue per Share	5,299,567	6,149,552.7	6,393,618.5	6,506,195.3	5,957,058.58	648,707.66	- -	- -	127.53	2,531.18
EBITDA per Share	1,734,849.9	2,037,795.8	2,254,241.1	1,608,946.6	200,549.58	-347,825.69	-57,549.59	-63,769.56	-11,414.55	-2,149.63
Operating Income per Share	1,720,553	2,024,078.5	2,184,287.3	1,539,871.7	127,143	-348,907.25	-58,008.54	-40,362.21	-4,098.11	-585.01
Basic EPS, GAAP	1,451,603	1,748,994	1,872,197.9	1,268,803.5	65,529.67	-1,537,206.56	-1,039,693.83	-166,003.13	-14,069.96	-2,207.28
Basic EPS from Cont Ops	1,451,603	1,748,994	1,872,197.9	1,268,803.5	57,663	-318,749.72	-62,027.19	-70,314.67	-12,482.44	-2,724.05
Diluted EPS, GAAP	1,451,603	1,748,994	1,872,197.9	1,268,803.5	65,529.67	-1,537,206.56	-1,039,693.83	-166,003.13	-14,069.96	-2,207.28
Diluted EPS from Cont Ops	1,451,603	1,748,994	1,872,197.9	1,268,803.5	57,663	-318,749.72	-62,027.19	-70,314.67	-12,482.44	-2,724.05
Dividend per Share	- -	833,068.3	- -	- -	31,250	- -	- -	- -	- -	- -
Cash Flow per Share	1,131,530.7	1,293,394.9	654,487.9	1,077,784.3	242,038.83	-328,078.41	-300,079.65	-214,852.1	-4,758.39	-242.68
Free Cash Flow per Basic Share	1,021,855.9	1,277,598.3	626,177.9	961,848.8	-77,509.33	-337,166.37	-300,743.7	-214,852.1	-4,758.39	-242.68
Cash & Equivalents per Share	426,933.1	888,482.9	1,480,077.2	3,365,476.5	3,046,562.67	616,675.97	29,700.9	5,602.93	8,948.58	2,643.82
Book Value per Share	2,331,310.2	4,455,162.6	6,091,564.7	7,958,998.9	7,895,471.67	2,441,417.44	213,899.7	91,485.67	43,238.68	5,416.63
Tangible Book Value per Share	2,252,401.5	4,370,412.1	6,014,127.3	7,887,026.7	7,729,227.42	1,810,617.25	111,691.45	11,739.46	-7,121.44	2,578.06