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CALBEE Inc (CBCFF)
OTHER OTC:CBCFF
US Market

CALBEE (CBCFF) Ratios

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CALBEE Ratios

CBCFF's free cash flow for Q3 2026 was ¥0.35. For the 2026 fiscal year, CBCFF's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
1.89 2.40 2.35 2.17 2.73
Quick Ratio
1.47 1.95 1.94 1.66 2.30
Cash Ratio
0.49 1.02 0.81 0.70 0.83
Solvency Ratio
0.30 0.34 0.36 0.48 0.55
Operating Cash Flow Ratio
0.43 0.70 0.45 0.42 0.53
Short-Term Operating Cash Flow Coverage
1.14 36.00 16.99 14.97 15.43
Net Current Asset Value
¥ 24.01B¥ 29.74B¥ 36.78B¥ 42.56B¥ 62.03B
Leverage Ratios
Debt-to-Assets Ratio
0.16 0.11 0.09 <0.01 <0.01
Debt-to-Equity Ratio
0.25 0.18 0.14 0.01 0.01
Debt-to-Capital Ratio
0.20 0.15 0.12 0.01 0.01
Long-Term Debt-to-Capital Ratio
0.11 0.15 0.12 0.00 0.00
Financial Leverage Ratio
1.60 1.56 1.52 1.37 1.35
Debt Service Coverage Ratio
1.23 25.04 19.87 18.70 19.01
Interest Coverage Ratio
63.16 80.99 108.64 137.24 253.89
Debt to Market Cap
0.14 0.10 0.06 <0.01 <0.01
Interest Debt Per Share
422.76 295.49 218.45 15.68 15.71
Net Debt to EBITDA
0.42 -0.46 -0.40 -0.87 -0.87
Profitability Margins
Gross Profit Margin
32.29%34.04%33.65%32.29%34.21%
EBIT Margin
7.17%9.22%10.05%8.16%10.94%
EBITDA Margin
12.19%13.66%14.25%12.47%15.42%
Operating Profit Margin
7.08%8.99%8.96%7.96%10.24%
Pretax Profit Margin
7.03%9.11%9.97%8.11%10.90%
Net Profit Margin
4.81%6.47%6.56%5.29%7.36%
Continuous Operations Profit Margin
4.90%6.67%6.75%5.36%7.45%
Net Income Per EBT
68.40%71.01%65.84%65.24%67.49%
EBT Per EBIT
99.36%101.39%111.21%101.84%106.42%
Return on Assets (ROA)
4.92%6.54%6.81%6.18%7.63%
Return on Equity (ROE)
7.90%10.17%10.37%8.48%10.29%
Return on Capital Employed (ROCE)
9.26%11.00%11.43%11.49%12.93%
Return on Invested Capital (ROIC)
5.84%8.01%7.69%7.55%8.77%
Return on Tangible Assets
5.33%7.08%7.45%6.93%8.58%
Earnings Yield
4.21%5.98%4.62%4.16%5.79%
Efficiency Ratios
Receivables Turnover
5.50 7.77 5.61 7.55 7.53
Payables Turnover
16.12 15.93 16.04 13.95 13.63
Inventory Turnover
7.56 8.46 9.05 8.10 8.97
Fixed Asset Turnover
2.19 2.21 2.45 2.75 2.96
Asset Turnover
1.02 1.01 1.04 1.17 1.04
Working Capital Turnover Ratio
4.91 4.26 4.78 4.43 3.19
Cash Conversion Cycle
92.03 67.16 82.65 67.28 62.36
Days of Sales Outstanding
66.42 46.96 65.09 48.36 48.45
Days of Inventory Outstanding
48.25 43.12 40.31 45.07 40.69
Days of Payables Outstanding
22.64 22.92 22.75 26.16 26.79
Operating Cycle
114.68 90.08 105.41 93.43 89.14
Cash Flow Ratios
Operating Cash Flow Per Share
248.86 313.01 194.96 150.54 168.50
Free Cash Flow Per Share
87.60 88.01 -54.73 -57.74 66.50
CapEx Per Share
161.26 225.00 249.69 208.27 102.00
Free Cash Flow to Operating Cash Flow
0.35 0.28 -0.28 -0.38 0.39
Dividend Paid and CapEx Coverage Ratio
1.13 1.11 0.65 0.58 1.10
Capital Expenditure Coverage Ratio
1.54 1.39 0.78 0.72 1.65
Operating Cash Flow Coverage Ratio
0.59 1.07 0.90 10.44 11.26
Operating Cash Flow to Sales Ratio
0.09 0.12 0.08 0.07 0.09
Free Cash Flow Yield
2.90%3.15%-1.59%-2.08%2.82%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
23.67 16.72 21.64 24.06 17.28
Price-to-Sales (P/S) Ratio
1.12 1.08 1.42 1.27 1.27
Price-to-Book (P/B) Ratio
1.86 1.70 2.24 2.04 1.78
Price-to-Free Cash Flow (P/FCF) Ratio
34.43 31.74 -62.96 -47.99 35.41
Price-to-Operating Cash Flow Ratio
12.37 8.92 17.68 18.41 13.98
Price-to-Earnings Growth (PEG) Ratio
-4.80 3.38 0.57 -1.55 5.79
Price-to-Fair Value
1.86 1.70 2.24 2.04 1.78
Enterprise Value Multiple
9.57 7.46 9.57 9.34 7.37
Enterprise Value
392.41B 328.76B 413.15B 325.13B 279.02B
EV to EBITDA
9.60 7.46 9.57 9.34 7.37
EV to Sales
1.17 1.02 1.36 1.16 1.14
EV to Free Cash Flow
36.09 29.90 -60.44 -43.90 31.66
EV to Operating Cash Flow
12.71 8.41 16.97 16.84 12.50
Tangible Book Value Per Share
1.54K 1.53K 1.41K 1.22K 1.19K
Shareholders’ Equity Per Share
1.65K 1.64K 1.54K 1.36K 1.32K
Tax and Other Ratios
Effective Tax Rate
0.30 0.27 0.32 0.34 0.32
Revenue Per Share
2.70K 2.58K 2.43K 2.18K 1.85K
Net Income Per Share
130.05 167.10 159.22 115.16 136.25
Tax Burden
0.68 0.71 0.66 0.65 0.67
Interest Burden
0.98 0.99 0.99 0.99 1.00
Research & Development to Revenue
0.01 0.01 0.01 0.01 0.01
SG&A to Revenue
-0.03 0.16 0.14 0.15 0.15
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.91 1.87 1.22 0.85 0.83
Currency in JPY