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

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As Partners CO.,LTD. Ratios

JP:160A's free cash flow for Q3 2025 was ¥0.18. For the 2025 fiscal year, JP:160A's free cash flow was decreased by ¥ and operating cash flow was ¥<0.01. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.48 1.24 1.14 1.09
Quick Ratio
1.06 0.88 0.71 0.81
Cash Ratio
0.77 0.62 0.47 0.56
Solvency Ratio
0.15 0.05 0.03 0.06
Operating Cash Flow Ratio
0.00 0.38 -0.09 -0.05
Short-Term Operating Cash Flow Coverage
0.00 1.58 -0.30 -0.15
Net Current Asset Value
¥ -357.64M¥ -2.21B¥ -3.22B¥ -2.64B
Leverage Ratios
Debt-to-Assets Ratio
0.31 0.35 0.44 0.43
Debt-to-Equity Ratio
1.19 2.38 3.48 3.05
Debt-to-Capital Ratio
0.54 0.70 0.78 0.75
Long-Term Debt-to-Capital Ratio
0.44 0.59 0.68 0.63
Financial Leverage Ratio
3.87 6.70 7.91 7.02
Debt Service Coverage Ratio
1.08 0.35 0.17 0.29
Interest Coverage Ratio
39.19 15.19 3.12 4.25
Debt to Market Cap
0.52 0.68 0.88 0.62
Interest Debt Per Share
1.67K 1.67K 2.16K 1.52K
Net Debt to EBITDA
-0.41 -0.05 4.48 1.25
Profitability Margins
Gross Profit Margin
22.69%18.13%16.84%16.25%
EBIT Margin
12.79%5.34%3.17%7.84%
EBITDA Margin
13.71%6.30%4.32%8.89%
Operating Profit Margin
14.31%4.70%1.57%2.09%
Pretax Profit Margin
12.38%5.04%2.66%7.35%
Net Profit Margin
8.68%3.29%1.80%4.21%
Continuous Operations Profit Margin
8.68%3.29%1.80%4.21%
Net Income Per EBT
70.07%65.26%67.52%57.30%
EBT Per EBIT
86.51%107.21%169.18%351.71%
Return on Assets (ROA)
10.35%3.53%1.56%4.10%
Return on Equity (ROE)
45.89%23.68%12.32%28.80%
Return on Capital Employed (ROCE)
33.31%11.83%3.22%4.87%
Return on Invested Capital (ROIC)
19.33%5.85%1.55%1.92%
Return on Tangible Assets
10.39%3.55%1.57%4.14%
Earnings Yield
17.82%6.79%3.13%5.85%
Efficiency Ratios
Receivables Turnover
10.01 8.93 0.00 0.00
Payables Turnover
39.92 37.30 34.27 26.16
Inventory Turnover
4.45 4.19 2.94 5.02
Fixed Asset Turnover
5.87 5.44 3.35 3.64
Asset Turnover
1.19 1.08 0.87 0.97
Working Capital Turnover Ratio
3.84 10.14 14.41 0.00
Cash Conversion Cycle
109.39 118.14 113.29 58.79
Days of Sales Outstanding
36.46 40.86 0.00 0.00
Days of Inventory Outstanding
82.08 87.07 123.95 72.74
Days of Payables Outstanding
9.14 9.79 10.65 13.95
Operating Cycle
118.54 127.93 123.95 72.74
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 1.00K -245.93 -99.03
Free Cash Flow Per Share
0.00 640.70 -615.15 -309.69
CapEx Per Share
0.00 362.15 369.21 210.66
Free Cash Flow to Operating Cash Flow
0.00 0.64 2.50 3.13
Dividend Paid and CapEx Coverage Ratio
0.00 2.66 -0.64 -0.44
Capital Expenditure Coverage Ratio
0.00 2.77 -0.67 -0.47
Operating Cash Flow Coverage Ratio
0.00 0.61 -0.11 -0.07
Operating Cash Flow to Sales Ratio
0.00 0.20 -0.06 -0.03
Free Cash Flow Yield
0.00%26.44%-25.39%-12.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
5.68 14.72 31.96 17.10
Price-to-Sales (P/S) Ratio
0.49 0.48 0.57 0.72
Price-to-Book (P/B) Ratio
2.28 3.48 3.94 4.93
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 3.78 -3.94 -7.82
Price-to-Operating Cash Flow Ratio
0.00 2.42 -9.85 -24.47
Price-to-Earnings Growth (PEG) Ratio
0.05 0.13 -0.69 0.00
Price-to-Fair Value
2.28 3.48 3.94 4.93
Enterprise Value Multiple
3.19 7.63 17.77 9.35
Enterprise Value
9.88B 8.24B 9.81B 9.57B
EV to EBITDA
3.14 7.63 17.77 9.35
EV to Sales
0.43 0.48 0.77 0.83
EV to Free Cash Flow
0.00 3.76 -5.26 -9.03
EV to Operating Cash Flow
0.00 2.40 -13.17 -28.23
Tangible Book Value Per Share
1.37K 668.25 581.75 461.46
Shareholders’ Equity Per Share
1.39K 695.30 615.49 491.88
Tax and Other Ratios
Effective Tax Rate
0.30 0.35 0.32 0.43
Revenue Per Share
6.41K 5.01K 4.22K 3.36K
Net Income Per Share
556.10 164.64 75.81 141.67
Tax Burden
0.70 0.65 0.68 0.57
Interest Burden
0.97 0.94 0.84 0.94
Research & Development to Revenue
0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00
Income Quality
0.00 3.97 -2.19 -0.40
Currency in JPY
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