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As Partners CO.,LTD. (JP:160A)
:160A
Japanese Market

As Partners CO.,LTD. (160A) Ratios

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As Partners CO.,LTD. Ratios

JP:160A's free cash flow for Q4 2025 was ¥0.17. For the 2025 fiscal year, JP:160A's free cash flow was decreased by ¥ and operating cash flow was ¥0.15. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Mar 22
Liquidity Ratios
Current Ratio
1.06 1.83 1.24 1.14
Quick Ratio
0.70 1.08 0.88 0.71
Cash Ratio
0.42 0.77 0.62 0.47
Solvency Ratio
0.08 0.07 0.05 0.03
Operating Cash Flow Ratio
0.00 0.15 0.38 -0.09
Short-Term Operating Cash Flow Coverage
0.00 0.64 1.58 -0.30
Net Current Asset Value
¥ -7.38B¥ -892.01M¥ -2.21B¥ -3.22B
Leverage Ratios
Debt-to-Assets Ratio
0.40 0.43 0.35 0.44
Debt-to-Equity Ratio
1.82 2.24 2.38 3.48
Debt-to-Capital Ratio
0.65 0.69 0.70 0.78
Long-Term Debt-to-Capital Ratio
0.57 0.64 0.59 0.68
Financial Leverage Ratio
4.53 5.14 6.70 7.91
Debt Service Coverage Ratio
0.75 0.59 0.35 0.17
Interest Coverage Ratio
20.93 15.68 15.19 3.12
Debt to Market Cap
1.18 1.41 0.68 0.88
Interest Debt Per Share
2.63K 2.65K 1.67K 2.16K
Net Debt to EBITDA
2.03 1.49 -0.05 4.54
Profitability Margins
Gross Profit Margin
18.61%21.53%18.13%16.84%
EBIT Margin
10.07%8.00%5.34%3.17%
EBITDA Margin
10.94%9.18%6.30%4.32%
Operating Profit Margin
9.38%7.28%4.70%1.57%
Pretax Profit Margin
7.42%7.53%5.04%2.66%
Net Profit Margin
5.21%5.34%3.29%1.80%
Continuous Operations Profit Margin
5.21%5.34%3.29%1.80%
Net Income Per EBT
70.25%70.87%65.26%67.52%
EBT Per EBIT
79.10%103.43%107.21%169.18%
Return on Assets (ROA)
5.14%4.47%3.53%1.56%
Return on Equity (ROE)
24.66%22.98%23.68%12.32%
Return on Capital Employed (ROCE)
16.36%10.46%11.83%3.22%
Return on Invested Capital (ROIC)
9.62%6.37%5.85%1.55%
Return on Tangible Assets
5.28%4.49%3.55%1.57%
Earnings Yield
15.12%14.52%6.79%3.13%
Efficiency Ratios
Receivables Turnover
9.65 8.33 8.93 7.52
Payables Turnover
37.90 34.58 37.30 34.27
Inventory Turnover
5.12 2.08 4.19 2.94
Fixed Asset Turnover
3.07 4.83 5.44 3.35
Asset Turnover
0.99 0.84 1.08 0.87
Working Capital Turnover Ratio
11.21 3.72 10.14 14.41
Cash Conversion Cycle
99.48 208.42 118.14 161.84
Days of Sales Outstanding
37.83 43.81 40.86 48.54
Days of Inventory Outstanding
71.28 175.17 87.07 123.95
Days of Payables Outstanding
9.63 10.56 9.79 10.65
Operating Cycle
109.11 218.98 127.93 172.49
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 369.04 1.00K -245.93
Free Cash Flow Per Share
0.00 -928.77 640.70 -615.15
CapEx Per Share
0.00 1.30K 362.15 369.21
Free Cash Flow to Operating Cash Flow
0.00 -2.52 0.64 2.50
Dividend Paid and CapEx Coverage Ratio
0.00 0.28 2.66 -0.64
Capital Expenditure Coverage Ratio
0.00 0.28 2.77 -0.67
Operating Cash Flow Coverage Ratio
0.00 0.14 0.61 -0.11
Operating Cash Flow to Sales Ratio
0.00 0.07 0.20 -0.06
Free Cash Flow Yield
0.00%-49.99%26.44%-25.39%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
6.62 6.89 14.72 31.96
Price-to-Sales (P/S) Ratio
0.34 0.37 0.48 0.57
Price-to-Book (P/B) Ratio
1.54 1.58 3.48 3.94
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -2.00 3.78 -3.94
Price-to-Operating Cash Flow Ratio
0.00 5.03 2.42 -9.85
Price-to-Earnings Growth (PEG) Ratio
1.64 0.15 0.10 -0.69
Price-to-Fair Value
1.54 1.58 3.48 3.94
Enterprise Value Multiple
5.18 5.50 7.63 17.84
Enterprise Value
12.95B 9.04B 8.24B 9.85B
EV to EBITDA
5.18 5.50 7.63 17.84
EV to Sales
0.57 0.50 0.48 0.77
EV to Free Cash Flow
0.00 -2.75 3.76 -5.28
EV to Operating Cash Flow
0.00 6.91 2.40 -13.22
Tangible Book Value Per Share
1.26K 1.15K 668.25 581.75
Shareholders’ Equity Per Share
1.43K 1.17K 695.30 615.49
Tax and Other Ratios
Effective Tax Rate
0.30 0.29 0.35 0.32
Revenue Per Share
6.38K 5.05K 5.01K 4.22K
Net Income Per Share
332.54 269.74 164.64 75.81
Tax Burden
0.70 0.71 0.65 0.68
Interest Burden
0.74 0.94 0.94 0.84
Research & Development to Revenue
0.00 0.00 0.00 0.00
SG&A to Revenue
<0.01 0.01 0.02 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00
Income Quality
0.00 1.37 3.97 -3.24
Currency in JPY