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Besterra Co., Ltd (JP:1433)
:1433
Japanese Market
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Besterra Co., Ltd (1433) Ratios

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Besterra Co., Ltd Ratios

JP:1433's free cash flow for Q4 2024 was ¥0.23. For the 2024 fiscal year, JP:1433's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.54 1.26 1.91 2.09 2.69
Quick Ratio
1.52 1.24 1.85 2.02 2.59
Cash Ratio
0.40 0.29 0.72 0.97 1.25
Solvency Ratio
0.14 0.05 <0.01 0.31 0.05
Operating Cash Flow Ratio
0.00 -0.29 -0.19 0.25 -0.10
Short-Term Operating Cash Flow Coverage
0.00 -0.53 -0.64 2.05 -0.45
Net Current Asset Value
¥ 2.05B¥ -491.23M¥ -480.04M¥ -104.01M¥ -487.28M
Leverage Ratios
Debt-to-Assets Ratio
0.30 0.39 0.29 0.27 0.42
Debt-to-Equity Ratio
0.60 1.05 0.56 0.55 0.97
Debt-to-Capital Ratio
0.38 0.51 0.36 0.35 0.49
Long-Term Debt-to-Capital Ratio
0.04 0.28 0.30 0.33 0.47
Financial Leverage Ratio
2.02 2.66 1.93 2.07 2.33
Debt Service Coverage Ratio
0.17 0.12 0.04 5.59 0.75
Interest Coverage Ratio
21.81 26.56 -30.40 79.97 15.74
Debt to Market Cap
0.23 0.47 0.30 0.22 0.19
Interest Debt Per Share
338.72 485.64 277.48 285.64 308.16
Net Debt to EBITDA
1.48 5.79 -117.35 0.13 4.69
Profitability Margins
Gross Profit Margin
19.12%16.18%16.30%22.75%19.90%
EBIT Margin
6.53%4.44%-1.61%35.59%5.71%
EBITDA Margin
7.42%5.24%-0.17%36.20%6.71%
Operating Profit Margin
4.68%2.63%-3.95%10.19%3.38%
Pretax Profit Margin
8.52%4.34%-1.74%35.46%5.50%
Net Profit Margin
5.57%2.46%-1.18%23.32%3.87%
Continuous Operations Profit Margin
5.57%2.47%-1.16%24.60%3.89%
Net Income Per EBT
65.35%56.71%67.87%65.78%70.43%
EBT Per EBIT
182.12%165.07%43.97%348.06%162.60%
Return on Assets (ROA)
5.87%2.12%-0.76%15.43%2.36%
Return on Equity (ROE)
12.27%5.64%-1.47%31.97%5.50%
Return on Capital Employed (ROCE)
9.13%4.19%-3.29%8.89%2.52%
Return on Invested Capital (ROIC)
3.94%1.63%-2.03%5.94%1.70%
Return on Tangible Assets
5.94%2.19%-0.77%15.85%2.37%
Earnings Yield
5.34%2.55%-0.80%13.04%1.07%
Efficiency Ratios
Receivables Turnover
2.16 2.02 2.82 2.70 2.65
Payables Turnover
7.70 4.83 5.81 3.84 5.29
Inventory Turnover
96.12 83.32 37.62 30.81 25.46
Fixed Asset Turnover
33.70 29.00 17.59 18.91 12.57
Asset Turnover
1.05 0.86 0.65 0.66 0.61
Working Capital Turnover Ratio
4.85 6.24 2.67 2.82 2.42
Cash Conversion Cycle
125.49 109.18 76.34 52.07 83.11
Days of Sales Outstanding
169.07 180.40 129.43 135.19 137.82
Days of Inventory Outstanding
3.80 4.38 9.70 11.85 14.34
Days of Payables Outstanding
47.38 75.60 62.80 94.96 69.04
Operating Cycle
172.87 184.78 139.13 147.04 152.16
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -160.51 -40.39 63.95 -13.21
Free Cash Flow Per Share
0.00 -162.84 -42.27 58.07 -19.38
CapEx Per Share
0.00 2.32 1.88 5.88 6.18
Free Cash Flow to Operating Cash Flow
0.00 1.01 1.05 0.91 1.47
Dividend Paid and CapEx Coverage Ratio
0.00 -7.19 -1.85 2.96 -0.59
Capital Expenditure Coverage Ratio
0.00 -69.10 -21.43 10.88 -2.14
Operating Cash Flow Coverage Ratio
0.00 -0.33 -0.15 0.22 -0.04
Operating Cash Flow to Sales Ratio
0.00 -0.15 -0.06 0.09 -0.03
Free Cash Flow Yield
0.00%-15.92%-4.62%4.58%-1.20%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.99 39.22 -125.02 7.67 93.19
Price-to-Sales (P/S) Ratio
1.22 0.96 1.47 1.79 3.61
Price-to-Book (P/B) Ratio
2.25 2.21 1.84 2.45 5.12
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -6.28 -21.67 21.85 -83.32
Price-to-Operating Cash Flow Ratio
0.00 -6.37 -22.68 19.84 -122.28
Price-to-Earnings Growth (PEG) Ratio
0.44 -0.09 1.20 <0.01 0.68
Price-to-Fair Value
2.25 2.21 1.84 2.45 5.12
Enterprise Value Multiple
17.97 24.19 -981.49 5.07 58.45
Enterprise Value
13.78B 11.91B 9.14B 10.95B 14.45B
EV to EBITDA
17.73 24.19 -981.49 5.07 58.45
EV to Sales
1.32 1.27 1.67 1.83 3.92
EV to Free Cash Flow
0.00 -8.26 -24.61 22.41 -90.60
EV to Operating Cash Flow
0.00 -8.38 -25.76 20.35 -132.96
Tangible Book Value Per Share
544.48 428.05 485.62 489.54 312.57
Shareholders’ Equity Per Share
557.51 462.16 498.24 517.55 315.23
Tax and Other Ratios
Effective Tax Rate
0.35 0.43 0.33 0.31 0.29
Revenue Per Share
1.18K 1.06K 621.45 709.44 447.67
Net Income Per Share
65.98 26.08 -7.33 165.48 17.33
Tax Burden
0.65 0.57 0.68 0.66 0.70
Interest Burden
1.30 0.98 1.08 1.00 0.96
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.01 0.01 0.02 0.01 0.02
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 -6.15 3.74 0.25 -0.54
Currency in JPY
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