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Kokuyo Co Ltd (DE:KOK)
FRANKFURT:KOK
Germany Market

Kokuyo Co (KOK) Ratios

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Kokuyo Co Ratios

DE:KOK's free cash flow for Q4 2025 was ¥0.39. For the 2025 fiscal year, DE:KOK's free cash flow was decreased by ¥ and operating cash flow was ¥0.05. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.73 2.73 2.88 2.52 2.70
Quick Ratio
2.24 2.24 2.44 2.09 2.20
Cash Ratio
1.24 1.24 1.17 0.94 0.86
Solvency Ratio
0.30 0.30 0.31 0.26 0.26
Operating Cash Flow Ratio
0.16 0.16 0.19 0.38 0.12
Short-Term Operating Cash Flow Coverage
4.16 4.16 3.06 3.76 2.14
Net Current Asset Value
¥ 143.30B¥ 143.30B¥ 153.99B¥ 125.17B¥ 117.58B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 0.02 0.03 0.03
Debt-to-Equity Ratio
0.01 0.01 0.03 0.04 0.04
Debt-to-Capital Ratio
0.01 0.01 0.03 0.04 0.04
Long-Term Debt-to-Capital Ratio
<0.01 <0.01 <0.01 0.00 0.02
Financial Leverage Ratio
1.41 1.41 1.39 1.42 1.42
Debt Service Coverage Ratio
6.91 6.91 3.19 2.92 5.53
Interest Coverage Ratio
169.28 169.20 98.06 122.79 105.58
Debt to Market Cap
<0.01 <0.01 0.02 0.14 0.18
Interest Debt Per Share
8.39 8.15 16.23 81.91 83.49
Net Debt to EBITDA
-3.11 -3.11 -3.17 -2.11 -1.94
Profitability Margins
Gross Profit Margin
40.14%40.14%39.30%38.75%38.77%
EBIT Margin
7.29%7.29%6.35%8.51%7.76%
EBITDA Margin
9.57%9.57%8.87%10.97%10.12%
Operating Profit Margin
7.29%7.29%6.35%7.25%6.42%
Pretax Profit Margin
8.67%8.67%10.09%8.45%7.70%
Net Profit Margin
5.97%5.97%6.44%5.80%6.06%
Continuous Operations Profit Margin
6.03%6.03%6.48%5.86%6.12%
Net Income Per EBT
68.79%68.79%63.84%68.61%78.71%
EBT Per EBIT
118.97%119.02%158.93%116.67%119.93%
Return on Assets (ROA)
6.05%6.05%6.00%5.32%5.41%
Return on Equity (ROE)
8.35%8.53%8.36%7.57%7.67%
Return on Capital Employed (ROCE)
9.87%9.86%7.80%8.92%7.50%
Return on Invested Capital (ROIC)
6.77%6.77%4.92%5.98%5.86%
Return on Tangible Assets
6.32%6.32%6.22%5.58%5.68%
Earnings Yield
6.12%5.52%6.87%28.87%33.97%
Efficiency Ratios
Receivables Turnover
4.38 4.38 4.49 4.80 4.37
Payables Turnover
3.69 3.69 3.78 3.65 3.41
Inventory Turnover
4.97 4.97 5.28 5.07 4.61
Fixed Asset Turnover
5.49 5.49 5.35 5.34 4.93
Asset Turnover
1.01 1.01 0.93 0.92 0.89
Working Capital Turnover Ratio
2.32 2.26 2.23 2.40 2.30
Cash Conversion Cycle
57.85 57.85 53.77 48.02 55.89
Days of Sales Outstanding
83.25 83.25 81.34 76.01 83.56
Days of Inventory Outstanding
73.44 73.44 69.07 71.99 79.25
Days of Payables Outstanding
98.85 98.85 96.64 99.98 106.91
Operating Cycle
156.70 156.70 150.41 148.00 162.81
Cash Flow Ratios
Operating Cash Flow Per Share
33.24 32.32 36.11 301.67 82.86
Free Cash Flow Per Share
18.30 17.79 26.47 246.53 34.00
CapEx Per Share
14.94 14.53 9.64 55.13 48.85
Free Cash Flow to Operating Cash Flow
0.55 0.55 0.73 0.82 0.41
Dividend Paid and CapEx Coverage Ratio
0.90 0.90 1.30 2.59 0.81
Capital Expenditure Coverage Ratio
2.22 2.22 3.75 5.47 1.70
Operating Cash Flow Coverage Ratio
4.14 4.14 2.29 3.76 1.01
Operating Cash Flow to Sales Ratio
0.04 0.04 0.05 0.11 0.03
Free Cash Flow Yield
2.27%2.03%3.79%42.99%7.32%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
16.34 18.13 14.56 3.46 2.94
Price-to-Sales (P/S) Ratio
0.97 1.08 0.94 0.20 0.18
Price-to-Book (P/B) Ratio
1.39 1.55 1.22 0.26 0.23
Price-to-Free Cash Flow (P/FCF) Ratio
44.14 49.22 26.42 2.33 13.66
Price-to-Operating Cash Flow Ratio
24.41 27.10 19.37 1.90 5.61
Price-to-Earnings Growth (PEG) Ratio
-8.46 33.50 0.91 0.70 0.08
Price-to-Fair Value
1.39 1.55 1.22 0.26 0.23
Enterprise Value Multiple
7.03 8.20 7.40 -0.28 -0.17
Enterprise Value
242.05B 282.21B 222.05B -10.25B -5.31B
EV to EBITDA
7.03 8.20 7.40 -0.28 -0.17
EV to Sales
0.67 0.78 0.66 -0.03 -0.02
EV to Free Cash Flow
30.60 35.68 18.50 -0.36 -1.35
EV to Operating Cash Flow
16.85 19.64 13.56 -0.30 -0.55
Tangible Book Value Per Share
556.11 540.65 553.64 2.06K 1.93K
Shareholders’ Equity Per Share
582.25 566.06 574.47 2.19K 2.06K
Tax and Other Ratios
Effective Tax Rate
0.30 0.30 0.36 0.31 0.20
Revenue Per Share
832.56 809.41 745.73 2.85K 2.60K
Net Income Per Share
49.68 48.30 48.04 165.59 157.78
Tax Burden
0.69 0.69 0.64 0.69 0.79
Interest Burden
1.19 1.19 1.59 0.99 0.99
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.00 0.24 0.23
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.67 0.67 0.75 1.82 0.41
Currency in JPY