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Business Engineering Corporation (DE:TBY)
MUNICH:TBY
Germany Market
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Business Engineering Corporation (TBY) Ratios

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Business Engineering Corporation Ratios

DE:TBY's free cash flow for Q3 2024 was ¥0.45. For the 2024 fiscal year, DE:TBY's free cash flow was decreased by ¥ and operating cash flow was ¥0.24. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
2.85 2.65 2.63 2.21 2.00
Quick Ratio
2.85 2.65 2.63 2.21 1.91
Cash Ratio
1.86 1.76 1.69 1.23 1.04
Solvency Ratio
0.81 0.70 0.73 0.58 0.49
Operating Cash Flow Ratio
0.00 0.75 0.80 0.57 0.65
Short-Term Operating Cash Flow Coverage
0.00 35.54 32.79 22.87 8.46
Net Current Asset Value
¥ 9.27B¥ 7.82B¥ 6.70B¥ 4.85B¥ 3.73B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 0.04
Debt-to-Equity Ratio
<0.01 <0.01 0.01 0.01 0.07
Debt-to-Capital Ratio
<0.01 <0.01 0.01 0.01 0.07
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.03
Financial Leverage Ratio
1.38 1.44 1.44 1.54 1.64
Debt Service Coverage Ratio
39.51 32.52 29.58 22.45 6.50
Interest Coverage Ratio
1.46K 1.58K 1.32K 573.28 600.10
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 0.02
Interest Debt Per Share
8.62 8.55 8.54 4.36 40.08
Net Debt to EBITDA
-1.70 -1.81 -1.74 -1.54 -1.38
Profitability Margins
Gross Profit Margin
43.76%40.28%37.80%33.12%31.17%
EBIT Margin
22.48%19.90%17.58%13.78%10.63%
EBITDA Margin
26.12%23.51%21.36%17.67%14.67%
Operating Profit Margin
22.51%19.93%17.54%13.59%11.38%
Pretax Profit Margin
22.52%19.89%17.56%13.75%11.34%
Net Profit Margin
16.03%13.47%12.58%9.25%7.22%
Continuous Operations Profit Margin
16.03%13.47%12.58%9.25%7.22%
Net Income Per EBT
71.17%67.72%71.63%67.29%63.65%
EBT Per EBIT
100.08%99.79%100.12%101.24%99.63%
Return on Assets (ROA)
18.05%16.71%17.36%14.30%12.30%
Return on Equity (ROE)
27.09%23.98%25.07%21.99%20.15%
Return on Capital Employed (ROCE)
34.84%35.43%34.96%32.28%30.94%
Return on Invested Capital (ROIC)
24.62%23.78%24.77%21.43%20.15%
Return on Tangible Assets
20.07%18.63%19.30%16.16%14.04%
Earnings Yield
5.52%5.98%6.47%3.55%6.28%
Efficiency Ratios
Receivables Turnover
4.86 5.53 5.68 5.12 5.63
Payables Turnover
25.95 27.54 23.08 25.50 18.58
Inventory Turnover
559.45 1.26K 4.63K 1.59K 34.00
Fixed Asset Turnover
106.49 114.72 43.35 39.68 39.26
Asset Turnover
1.13 1.24 1.38 1.55 1.70
Working Capital Turnover Ratio
2.30 2.68 3.20 4.06 5.49
Cash Conversion Cycle
61.73 53.07 48.58 57.20 55.93
Days of Sales Outstanding
75.14 66.03 64.32 71.29 64.84
Days of Inventory Outstanding
0.65 0.29 0.08 0.23 10.74
Days of Payables Outstanding
14.06 13.25 15.82 14.32 19.64
Operating Cycle
75.80 66.32 64.40 71.52 75.58
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 296.52 273.22 95.64 214.59
Free Cash Flow Per Share
0.00 214.19 213.93 65.03 150.39
CapEx Per Share
0.00 82.33 59.29 30.61 64.21
Free Cash Flow to Operating Cash Flow
0.00 0.72 0.78 0.68 0.70
Dividend Paid and CapEx Coverage Ratio
0.00 1.88 2.61 1.86 2.43
Capital Expenditure Coverage Ratio
0.00 3.60 4.61 3.12 3.34
Operating Cash Flow Coverage Ratio
0.00 35.54 32.79 22.87 5.39
Operating Cash Flow to Sales Ratio
0.00 0.18 0.18 0.13 0.14
Free Cash Flow Yield
0.00%5.84%7.13%3.36%8.67%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.12 16.73 15.46 28.19 15.93
Price-to-Sales (P/S) Ratio
2.90 2.25 1.95 2.61 1.15
Price-to-Book (P/B) Ratio
4.51 4.01 3.88 6.20 3.21
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 17.11 14.02 29.80 11.54
Price-to-Operating Cash Flow Ratio
0.00 12.36 10.98 20.26 8.09
Price-to-Earnings Growth (PEG) Ratio
1.59 1.29 0.08 -0.76 0.32
Price-to-Fair Value
4.51 4.01 3.88 6.20 3.21
Enterprise Value Multiple
9.42 7.78 7.37 13.22 6.46
Enterprise Value
51.10B 35.64B 29.13B 41.49B 16.92B
EV to EBITDA
9.42 7.78 7.37 13.22 6.46
EV to Sales
2.46 1.83 1.57 2.34 0.95
EV to Free Cash Flow
0.00 13.88 11.35 26.68 9.51
EV to Operating Cash Flow
0.00 10.03 8.89 18.14 6.66
Tangible Book Value Per Share
1.12K 777.94 661.67 257.32 430.99
Shareholders’ Equity Per Share
1.12K 913.74 773.95 312.59 540.76
Tax and Other Ratios
Effective Tax Rate
0.29 0.32 0.28 0.33 0.32
Revenue Per Share
1.74K 1.63K 1.54K 742.66 1.51K
Net Income Per Share
278.16 219.10 194.02 68.73 108.94
Tax Burden
0.71 0.68 0.72 0.67 0.64
Interest Burden
1.00 1.00 1.00 1.00 1.07
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.35 1.01 0.94 1.25
Currency in JPY
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