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Hammock Corporation (JP:173A)
:173A
Japanese Market

Hammock Corporation (173A) Ratios

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Hammock Corporation Ratios

JP:173A's free cash flow for Q1 2026 was ¥0.40. For the 2026 fiscal year, JP:173A's free cash flow was decreased by ¥ and operating cash flow was ¥0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.64 1.46 1.42 1.48
Quick Ratio
1.64 1.46 1.42 1.48
Cash Ratio
1.39 1.13 1.04 1.29
Solvency Ratio
0.32 0.26 0.16 0.28
Operating Cash Flow Ratio
0.00 0.45 -0.13 0.44
Short-Term Operating Cash Flow Coverage
0.00 1.11K 0.00 0.00
Net Current Asset Value
¥ 386.92M¥ 10.16M¥ -304.14M¥ 61.84M
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 0.00
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 0.00
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00
Financial Leverage Ratio
2.35 2.58 3.04 3.88
Debt Service Coverage Ratio
1.16K 683.08 402.31 754.51
Interest Coverage Ratio
0.00 1.87K 534.79 299.75
Debt to Market Cap
<0.01 <0.01 0.00 0.00
Interest Debt Per Share
0.57 0.92 1.33 0.31
Net Debt to EBITDA
-2.45 -2.27 -3.50 -2.25
Profitability Margins
Gross Profit Margin
43.48%46.68%44.56%45.78%
EBIT Margin
17.20%21.31%15.41%37.17%
EBITDA Margin
28.50%27.15%14.51%38.22%
Operating Profit Margin
16.30%15.65%12.72%10.58%
Pretax Profit Margin
17.55%21.30%15.39%37.14%
Net Profit Margin
12.24%15.14%10.44%25.54%
Continuous Operations Profit Margin
12.24%15.14%10.44%25.54%
Net Income Per EBT
69.79%71.08%67.87%68.78%
EBT Per EBIT
107.64%136.15%120.97%351.07%
Return on Assets (ROA)
9.44%11.64%9.10%19.64%
Return on Equity (ROE)
22.76%30.01%27.70%76.19%
Return on Capital Employed (ROCE)
20.55%20.77%19.35%16.65%
Return on Invested Capital (ROIC)
14.34%14.75%13.13%11.45%
Return on Tangible Assets
11.72%14.41%10.78%21.19%
Earnings Yield
9.47%7.16%4.80%10.67%
Efficiency Ratios
Receivables Turnover
15.67 12.05 0.00 10.49
Payables Turnover
20.88 17.48 16.71 15.70
Inventory Turnover
1.68K 3.19K 4.38K 832.68
Fixed Asset Turnover
62.48 34.46 29.67 35.13
Asset Turnover
0.77 0.77 0.87 0.77
Working Capital Turnover Ratio
3.03 4.53 4.05 0.00
Cash Conversion Cycle
6.03 9.53 -21.76 11.99
Days of Sales Outstanding
23.29 30.30 0.00 34.79
Days of Inventory Outstanding
0.22 0.11 0.08 0.44
Days of Payables Outstanding
17.48 20.88 21.85 23.25
Operating Cycle
23.51 30.41 0.08 35.23
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 246.98 -61.06 256.04
Free Cash Flow Per Share
0.00 110.29 -162.78 170.89
CapEx Per Share
0.00 136.69 101.71 85.15
Free Cash Flow to Operating Cash Flow
0.00 0.45 2.67 0.67
Dividend Paid and CapEx Coverage Ratio
0.00 1.60 -0.45 2.97
Capital Expenditure Coverage Ratio
0.00 1.81 -0.60 3.01
Operating Cash Flow Coverage Ratio
0.00 296.26 -55.46 0.00
Operating Cash Flow to Sales Ratio
0.00 0.25 -0.06 0.29
Free Cash Flow Yield
0.00%5.25%-7.75%8.13%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
10.56 13.96 20.82 9.37
Price-to-Sales (P/S) Ratio
1.29 2.11 2.17 2.39
Price-to-Book (P/B) Ratio
2.34 4.19 5.77 7.14
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 19.05 -12.91 12.29
Price-to-Operating Cash Flow Ratio
0.00 8.51 -34.41 8.21
Price-to-Earnings Growth (PEG) Ratio
-2.13 0.28 -0.38 0.00
Price-to-Fair Value
2.34 4.19 5.77 7.14
Enterprise Value Multiple
2.09 5.52 11.48 4.01
Enterprise Value
2.85B 6.42B 6.65B 5.59B
EV to EBITDA
2.09 5.52 11.48 4.01
EV to Sales
0.59 1.50 1.67 1.53
EV to Free Cash Flow
0.00 13.50 -9.89 7.87
EV to Operating Cash Flow
0.00 6.03 -26.36 5.25
Tangible Book Value Per Share
342.88 252.91 191.98 210.58
Shareholders’ Equity Per Share
630.10 501.33 364.27 294.20
Tax and Other Ratios
Effective Tax Rate
0.30 0.29 0.32 0.31
Revenue Per Share
1.14K 993.67 966.14 877.55
Net Income Per Share
139.52 150.46 100.91 224.15
Tax Burden
0.70 0.71 0.68 0.69
Interest Burden
1.02 1.00 1.00 1.00
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 1.17 -0.41 0.79
Currency in JPY