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
Return on Common Equity (%)	- -	65.91	41.96	21.04	1.23	-133.28	- -	- -	- -
Return on Assets (%)	- -	36.85	31.45	16.83	0.79	-46.81	-107.26	-45.96	-36.46
Return on Capital (%)	- -	62.3	40.96	20.65	1.37	- -	- -	- -	- -
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	1.79	0.14	12.6
EBITDA Margin (%)	32.74	33.14	35.26	24.73	3.37	-53.62	- -	- -	-2,682.4
Operating Margin (%)	32.47	32.91	34.16	23.67	2.13	-53.78	- -	- -	-3,213.56
Incremental Operating Margin (%)	- -	35.71	65.64	-572.42	-216	- -	-34.5	- -	- -
Pretax Margin (%)	32.12	33.11	34.26	23.87	2.31	-49.13	- -	- -	-9,788.16
Profit Margin (%)	27.39	28.44	29.28	19.5	1.1	-236.96	- -	- -	-11,033.03
Net Income to Common Margin (%)	27.39	28.44	29.28	19.5	1.1	-236.96	- -	- -	-11,033.03
Effective Tax Rate (%)	14.72	14.1	14.53	18.31	58.1	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	47.63	- -	- -	62.76	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	34.52	41.96	21.04	0.46	-133.28	- -	- -	- -

Credit (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Debt	2	1	1	2	2	2	2	2	2
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	-1.08	-1.23
Net Debt/EBITDA	-0.16	-0.36	-0.61	-1.97	-14.26	1.57	-0.05	-0.92	-1.04
Total Debt/EBIT	0.11	0.07	0.05	0.13	1.47	-0.2	-0.56	-0.91	-1.02
Net Debt/EBIT	-0.16	-0.37	-0.63	-2.05	-22.5	1.56	-0.05	-0.78	-0.86
EBITDA to Interest Expense	35.14	152.89	269.81	164.03	21.53	- -	- -	-53.16	-7.33
EBITDA-CapEx/Interest Expense	32.92	151.71	266.42	152.21	-12.77	- -	- -	-53.16	-7.33
EBIT to Interest Expense	34.85	151.86	261.44	156.99	13.65	- -	- -	-62.86	-8.78
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	42.84	66.07	82.14	78.31	54.54	12.65	-163.37	-800.69	-195.67
Long-Term Debt/Equity (%)	0.9	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	1.06	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	0.5	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/Equity (%)	8.34	3.36	1.71	2.55	2.29	2.93	16.15	43.53	8.11
Total Debt/Capital (%)	9.86	4.06	1.89	2.96	3.36	16.34	-3.86	-3.75	-3.76
Total Debt/Total Assets (%)	4.68	2.8	1.58	2.39	1.98	2.33	6.17	29.11	6.61
Net Debt to Equity	-12.1	-16.59	-22.59	-39.73	-35.15	-22.56	1.38	36.92	6.86
Net Debt/Capital (%)	-18.23	-26.5	-34.24	-90.32	-114.17	298.49	-0.32	-3.16	-3.17
EBITDA	17	20	23	16	2	-11	-4	-2	-2
EBITDA-CapEx	16	20	22	15	-1	-11	-4	-2	-2
Operating Income (Loss)	17	20	22	15	2	-11	-4	-2	-2

Liquidity (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Cash Ratio	0.24	1	3.11	6.11	2.42	1.1	0.1	0.13	0.78
Current Ratio	1.79	4.95	11.51	12.71	6.29	3.15	0.47	1.11	1.12
Quick Ratio	1.58	4.69	9.83	11.56	4.71	2.73	0.19	0.25	0.78
CFO/Avg Current Liab	- -	0.96	0.96	2.1	0.28	-0.64	-1.06	-1.11	-0.6
Common Equity/Total Assets	42.84	66.07	82.14	78.31	54.54	12.65	-163.37	-800.69	-195.67
Long-Term Debt/Equity (%)	0.9	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	1.06	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	0.5	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/Equity (%)	8.34	3.36	1.71	2.55	2.29	2.93	16.15	43.53	8.11
Total Debt/Capital (%)	9.86	4.06	1.89	2.96	3.36	16.34	-3.86	-3.75	-3.76
Total Debt/Total Assets (%)	4.68	2.8	1.58	2.39	1.98	2.33	6.17	29.11	6.61
CFO/Total Liabilities	62.12	146.23	137.4	195.69	19.23	-52.46	-92.16	-511.88	-40.68
CFO/CapEx	10.32	81.88	23.12	9.3	0.76	-36.1	-451.9	- -	- -
Altman's Z-Score	3.72	4.18	4.18	101.58	27.39	4.9	5.57	-8.91	111.77

Working Capital (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Accounts Receivable Turnover	- -	2.2	1.98	2.1	2.21	0.67	- -	- -	12.6
Days Sales Outstanding	- -	166.12	184.33	174.05	164.92	545.18	- -	- -	28.98
Inventory Turnover	- -	10.72	14.95	17.32	27.95	12.91	- -	- -	0.19
Days Inventory Outstanding	- -	34.04	24.42	21.07	13.06	28.26	- -	- -	1,906.97
Accounts Payable Turnover	- -	5.36	8.89	21.6	10.21	1.92	-0.08	-0.05	0.83
Accounts Payable Turnover Days	- -	68.15	41.06	16.9	35.73	190.59	-4,433.43	-7,333.36	441.98
Cash Conversion Cycle	- -	132	167.69	178.22	142.25	382.85	- -	- -	1,493.96
Inventory to Cash Days	- -	132.08	159.91	152.97	151.86	516.91	200.96	-9.04	-1,877.99
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)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Market Capitalization	- -	- -	- -	901	631	143	349	103	1,379
- Cash & Cash Equivalents	4	9	15	34	37	20	2	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	3	-1	-1	- -	5
+ Total Debt	2	1	1	2	2	2	2	2	2
Enterprise Value	-2	-7	-14	870	600	125	348	104	1,381
Total Capital	20	37	55	69	67	14	-58	-60	-62
Total Debt/Capital (%)	9.86	4.06	1.89	2.96	3.36	16.34	-3.86	-3.75	-3.76
Total Debt / EV	-0.84	-0.2	-0.08	- -	- -	0.02	0.01	0.02	- -
EV/Sales	- -	- -	- -	13.37	8.39	6.01	- -	- -	19,307.93
EV/EBITDA	- -	- -	- -	54.05	249.13	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	56.47	392.96	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	80.09	203.15	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	72.36	88.35	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	901	631	143	349	103	1,379
Diluted Enterprise Value	-2	-7	-14	870	600	125	348	104	1,386
EV per Share	- -	- -	- -	72,947.28	45,837.03	6,167.65	6,131.77	2,203.61	1,634.46
TTM Sales	53	61	64	65	71	21	- -	- -	- -
TTM EBITDA	17	20	23	16	2	-11	-4	-2	-2
TTM Operating Income	17	20	22	15	2	-11	-4	-2	-2
TTM Cash Flow to Firm	12	13	7	11	3	-10	-21	-13	-2
TTM Free Cash Flow to Firm	13	13	7	12	7	-10	-21	-13	-2

Multiples (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Price/Free Cash Flow	- -	- -	- -	75.5	93.63	-14.01	-16.89	-7.84	-516.68
EV/EBIT	- -	- -	- -	56.47	392.96	- -	- -	- -	- -
Enterprise Value	-2	-7	-14	870	600	125	348	104	1,381
Low Price	- -	- -	- -	58,559.95	39,119.97	5,875.2	2,496	1,680	384
EV/Sales	- -	- -	- -	13.37	8.39	6.01	- -	- -	19,307.93
EV/EBITDA	- -	- -	- -	54.05	249.13	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	71.03	802.41	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	98.07	907.68	-10.28	-4	-15.93	-138.25
Price/Earnings High	- -	- -	- -	137.55	1,469.09	-20.74	-7.03	-29.95	-237.7
Price/Earnings Low	- -	- -	- -	55.02	650.71	-2.42	-1.98	-7.85	-41.11
Price/Book Value	- -	- -	- -	13.52	10.26	11.6	-5.88	-1.66	-19.82
Price/Book Value Average	- -	- -	- -	18.67	11.61	41.02	-4.83	-2.61	-15.68
Price/Book Value High	- -	- -	- -	26.19	18.79	82.78	-8.49	-4.9	-26.96
Price/Book Value Low	- -	- -	- -	10.48	8.32	9.65	-2.39	-1.28	-4.66
Price/Tangible Book Value	- -	- -	- -	11.43	6.6	2.5	51.15	338.22	1,837.6
Price/Tangible Book Value Average	- -	- -	- -	15.78	7.46	8.84	42.02	530.64	1,453.87
Price/Tangible Book Value High	- -	- -	- -	22.13	12.08	17.83	73.92	997.85	2,499.68
Price/Tangible Book Value Low	- -	- -	- -	8.85	5.35	2.08	20.78	261.61	432.38
Price/Sales	- -	- -	- -	13.85	8.83	6.89	- -	- -	19,278.89
Price/Sales Average	- -	- -	- -	19.13	9.98	24.36	- -	- -	15,253.02
Price/Sales High	- -	- -	- -	26.82	16.16	49.15	- -	- -	26,224.96
Price/Sales Low	- -	- -	- -	10.73	7.16	5.73	- -	- -	4,536.21
Price/Cash Flow	- -	- -	- -	83.62	217.24	-13.62	-16.85	-7.84	-516.68
Price/Cash Flow Average	- -	- -	- -	115.46	245.75	-48.16	-13.84	-12.31	-408.78
Price/Cash Flow High	- -	- -	- -	161.93	397.74	-97.18	-24.35	-23.14	-702.83
Price/Cash Flow Low	- -	- -	- -	64.77	176.17	-11.33	-6.84	-6.07	-121.57
Price/Free Cash Flow Average	- -	- -	- -	104.24	105.91	-49.53	-13.87	-12.31	-408.78
Price/Free Cash Flow High	- -	- -	- -	146.2	171.42	-99.95	-24.41	-23.14	-702.83
Price/Free Cash Flow Low	- -	- -	- -	58.48	75.93	-11.65	-6.86	-6.07	-121.57
EV/Sales Average	- -	- -	- -	18.64	9.55	23.48	- -	- -	15,348.57
EV/Sales High	- -	- -	- -	26.34	15.72	48.27	- -	- -	26,320.52
EV/Sales Low	- -	- -	- -	10.24	6.72	4.85	- -	- -	4,631.76
EV/EBITDA Average	-0.13	-0.36	-0.61	75.37	283.52	-43.79	-72	-78.18	-572.2
EV/EBITDA High	-0.13	-0.36	-0.61	106.51	466.96	-90.03	-126.8	-146.38	-981.23
EV/EBITDA Low	-0.13	-0.36	-0.61	41.42	199.56	-9.05	-35.52	-38.91	-172.67
EV/EBIT Average	-0.14	-0.37	-0.63	78.76	447.22	-43.66	-71.43	-66.11	-477.62
EV/EBIT High	-0.14	-0.37	-0.63	111.28	736.57	-89.75	-125.8	-123.78	-819.05
EV/EBIT Low	-0.14	-0.37	-0.63	43.28	314.78	-9.02	-35.23	-32.9	-144.13
Last Price	- -	- -	- -	75,599.94	48,239.96	7,065.59	6,144	2,172	1,632
High Price	- -	- -	- -	146,399.89	88,319.93	50,404.76	8,879.99	6,408	2,220
Enterprise Value Average	-2	-7	-14	1,213	682	487	286	163	1,098
Enterprise Value High	-2	-7	-14	1,714	1,124	1,002	504	305	1,883
Enterprise Value Low	-2	-7	-14	666	480	101	141	81	331

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Shares Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	1
Diluted Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	1
Basic Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	1
Revenue per Share	4,239.65	4,919.64	5,114.89	5,457.76	5,465.19	1,025.52	- -	- -	0.08
EBITDA per Share	1,387.88	1,630.24	1,803.39	1,349.67	183.99	-549.87	-69.94	-43.99	-2.27
Operating Income per Share	1,376.44	1,619.26	1,747.43	1,291.73	116.64	-551.58	-70.49	-52.02	-2.72
Basic EPS, GAAP	1,161.28	1,399.2	1,497.76	1,064.34	60.12	-2,430.13	-1,263.45	-213.96	-9.34
Basic EPS from Cont Ops	1,161.28	1,399.2	1,497.76	1,064.34	52.9	-503.9	-75.38	-90.63	-8.29
Diluted EPS, GAAP	1,161.28	1,399.2	1,497.76	1,064.34	60.12	-2,430.13	-1,263.45	-213.96	-9.34
Diluted EPS from Cont Ops	1,161.28	1,399.2	1,497.76	1,064.34	52.9	-503.9	-75.38	-90.63	-8.29
Dividend per Share	- -	666.45	- -	- -	28.67	- -	- -	- -	- -
Cash Flow per Share	905.22	1,034.72	523.59	904.11	222.05	-518.65	-364.66	-276.92	-3.16
Free Cash Flow per Basic Share	817.48	1,022.08	500.94	806.85	-71.11	-533.02	-365.47	-276.92	-3.16
Cash & Equivalents per Share	341.55	710.79	1,184.06	2,823.15	2,795.01	974.89	36.09	7.22	5.94
Book Value per Share	1,423.27	2,822.46	4,315.73	5,589.77	4,701.16	608.87	-1,045.62	-1,307.58	-82.34
Tangible Book Value per Share	1,801.92	3,496.33	4,811.3	6,616.08	7,312.09	2,827.24	120.13	6.42	0.89

Paranovus Entertainment Technology Ltd.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)