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L is B Corp. (JP:145A)
:145A
Japanese Market
145A
L is B Corp.
RESEARCH TOOLSreports

L is B Corp. (145A) Ratios

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L is B Corp. Ratios

JP:145A's free cash flow for Q1 2025 was ¥0.65. For the 2025 fiscal year, JP:145A's free cash flow was decreased by ¥ and operating cash flow was ¥0.12. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 4.53 4.53 4.11 6.15 6.47
Quick Ratio
 4.52 4.52 4.09 6.15 6.47
Cash Ratio
 3.60 3.60 3.55 5.03 5.61
Solvency Ratio
 0.12 0.12 0.04 0.08 -0.46
Operating Cash Flow Ratio
 0.10 0.36 0.05 -0.06 -0.81
Short-Term Operating Cash Flow Coverage
 0.29 1.02 0.09 -0.29 -3.32
Net Current Asset Value
¥ 658.13M¥ 658.13M¥ 1.24B¥ 550.49M¥ 565.61M
Leverage Ratios
Debt-to-Assets Ratio
 0.36 0.36 0.28 0.40 0.42
Debt-to-Equity Ratio
 0.67 0.67 0.44 0.83 0.92
Debt-to-Capital Ratio
 0.40 0.40 0.31 0.45 0.48
Long-Term Debt-to-Capital Ratio
 0.37 0.37 0.20 0.43 0.46
Financial Leverage Ratio
 1.85 1.85 1.58 2.08 2.17
Debt Service Coverage Ratio
 1.14 1.10 0.20 1.24 -6.35
Interest Coverage Ratio
 11.01 11.01 6.45 6.27 -137.36
Debt to Market Cap
 0.30 0.24 0.24 0.07 0.08
Interest Debt Per Share
 245.08 245.09 156.70 107.26 109.95
Net Debt to EBITDA
 -2.39 -2.47 -16.26 -10.72 1.77
Profitability Margins
Gross Profit Margin
62.88%62.88%64.71%64.07%58.60%
EBIT Margin
7.93%7.93%2.96%2.99%-31.81%
EBITDA Margin
10.56%10.24%4.54%3.53%-31.75%
Operating Profit Margin
7.93%7.93%2.96%2.98%-27.20%
Pretax Profit Margin
6.91%6.91%1.13%2.51%-32.00%
Net Profit Margin
6.51%6.51%0.82%3.60%-32.61%
Continuous Operations Profit Margin
6.51%6.51%0.82%3.60%-32.61%
Net Income Per EBT
94.25%94.25%72.19%143.26%101.89%
EBT Per EBIT
87.10%87.10%38.27%84.18%117.66%
Return on Assets (ROA)
4.05%4.05%0.48%3.49%-24.74%
Return on Equity (ROE)
7.77%7.51%0.76%7.24%-53.63%
Return on Capital Employed (ROCE)
5.77%5.77%2.18%3.41%-24.32%
Return on Invested Capital (ROIC)
5.13%5.13%1.37%3.29%-23.30%
Return on Tangible Assets
4.81%4.81%0.50%3.60%-24.88%
Earnings Yield
3.34%2.71%0.41%0.65%-4.45%
Efficiency Ratios
Receivables Turnover
 5.28 5.28 5.84 6.27 6.27
Payables Turnover
 32.75 32.75 31.25 50.43 7.14
Inventory Turnover
 779.26 779.26 59.26 385.85 798.90
Fixed Asset Turnover
 19.66 19.66 15.42 274.07 1.66K
Asset Turnover
 0.62 0.62 0.59 0.97 0.76
Working Capital Turnover Ratio
 1.16 1.24 1.17 1.22 0.86
Cash Conversion Cycle
 58.42 58.42 56.99 51.94 7.60
Days of Sales Outstanding
 69.09 69.09 62.51 58.23 58.23
Days of Inventory Outstanding
 0.47 0.47 6.16 0.95 0.46
Days of Payables Outstanding
 11.15 11.15 11.68 7.24 51.09
Operating Cycle
 69.56 69.56 68.67 59.18 58.68
Cash Flow Ratios
Operating Cash Flow Per Share
 9.85 34.78 5.69 -2.44 -31.81
Free Cash Flow Per Share
 9.49 33.33 -1.42 -11.45 -42.51
CapEx Per Share
 0.36 1.45 7.11 9.02 10.70
Free Cash Flow to Operating Cash Flow
 0.96 0.96 -0.25 4.70 1.34
Dividend Paid and CapEx Coverage Ratio
 27.47 24.07 0.80 -0.27 -2.97
Capital Expenditure Coverage Ratio
 27.47 24.07 0.80 -0.27 -2.97
Operating Cash Flow Coverage Ratio
 0.04 0.14 0.04 -0.02 -0.29
Operating Cash Flow to Sales Ratio
 0.02 0.08 0.02 >-0.01 -0.16
Free Cash Flow Yield
1.17%3.33%-0.22%-0.80%-2.96%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 29.93 36.95 244.44 154.39 -22.47
Price-to-Sales (P/S) Ratio
 1.95 2.41 2.00 5.56 7.33
Price-to-Book (P/B) Ratio
 2.25 2.78 1.87 11.18 12.05
Price-to-Free Cash Flow (P/FCF) Ratio
 85.44 30.03 -460.13 -125.28 -33.76
Price-to-Operating Cash Flow Ratio
 82.33 28.78 114.71 -588.88 -45.11
Price-to-Earnings Growth (PEG) Ratio
 0.26 0.04 -3.43 -1.35 3.89
Price-to-Fair Value
 2.25 2.78 1.87 11.18 12.05
Enterprise Value Multiple
 16.06 21.02 27.84 146.68 -21.31
Enterprise Value
 3.62B 4.59B 2.01B 6.63B 6.57B
EV to EBITDA
 16.06 21.02 27.84 146.68 -21.31
EV to Sales
 1.70 2.15 1.26 5.18 6.76
EV to Free Cash Flow
 74.37 26.88 -290.45 -116.75 -31.17
EV to Operating Cash Flow
 71.66 25.76 72.41 -548.76 -41.65
Tangible Book Value Per Share
 255.93 255.94 329.11 120.17 117.62
Shareholders’ Equity Per Share
 360.56 360.57 349.73 128.40 119.10
Tax and Other Ratios
Effective Tax Rate
 0.06 0.06 0.28 -0.43 -0.02
Revenue Per Share
 416.13 416.15 326.20 258.30 195.87
Net Income Per Share
 27.09 27.09 2.67 9.29 -63.87
Tax Burden
 0.94 0.94 0.72 1.43 1.02
Interest Burden
 0.87 0.87 0.38 0.84 1.01
Research & Development to Revenue
 0.00 0.00 0.00 <0.01 0.03
SG&A to Revenue
 0.01 0.00 0.06 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.66 1.28 2.13 -0.38 0.51
Currency in JPY