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Will Smart Co. Ltd. (JP:175A)
:175A
Japanese Market

Will Smart Co. Ltd. (175A) Ratios

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Will Smart Co. Ltd. Ratios

JP:175A's free cash flow for Q3 2025 was ¥0.53. For the 2025 fiscal year, JP:175A's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Mar 24Mar 22
Liquidity Ratios
Current Ratio
0.95 2.04 1.26 1.20
Quick Ratio
0.91 1.99 1.24 1.14
Cash Ratio
0.25 0.46 0.33 0.21
Solvency Ratio
-0.84 -0.95 0.19 -0.66
Operating Cash Flow Ratio
>-0.01 -0.77 0.01 0.44
Short-Term Operating Cash Flow Coverage
>-0.01 -1.24 0.02 1.14
Net Current Asset Value
¥ -28.13M¥ 235.21M¥ 106.22M¥ 47.92M
Leverage Ratios
Debt-to-Assets Ratio
0.77 0.24 0.40 0.22
Debt-to-Equity Ratio
105.41 0.38 1.00 0.46
Debt-to-Capital Ratio
0.99 0.28 0.50 0.32
Long-Term Debt-to-Capital Ratio
0.68 0.02 0.03 0.04
Financial Leverage Ratio
137.28 1.60 2.48 2.13
Debt Service Coverage Ratio
-0.71 -1.62 0.30 -1.79
Interest Coverage Ratio
-123.24 -283.20 38.23 -310.74
Debt to Market Cap
0.31 0.14 0.13 0.05
Interest Debt Per Share
229.96 109.09 217.54 91.80
Net Debt to EBITDA
-1.00 -0.20 1.68 -0.34
Profitability Margins
Gross Profit Margin
26.94%28.37%44.26%29.59%
EBIT Margin
-35.16%-44.46%3.34%-33.62%
EBITDA Margin
-28.80%-34.91%9.09%-24.50%
Operating Profit Margin
-35.16%-44.46%3.33%-22.13%
Pretax Profit Margin
-51.45%-43.49%3.26%-33.69%
Net Profit Margin
-51.61%-43.68%2.50%-35.34%
Continuous Operations Profit Margin
-51.61%-43.68%2.50%-35.34%
Net Income Per EBT
100.33%100.42%76.67%104.89%
EBT Per EBIT
146.33%97.83%97.86%152.25%
Return on Assets (ROA)
-95.11%-45.46%3.49%-47.37%
Return on Equity (ROE)
-202.72%-72.80%8.68%-100.96%
Return on Capital Employed (ROCE)
-2762.35%-72.34%11.16%-60.46%
Return on Invested Capital (ROIC)
-83.58%-53.55%4.43%-43.19%
Return on Tangible Assets
-95.11%-55.44%4.36%-68.58%
Earnings Yield
-38.28%-27.32%1.09%-11.56%
Efficiency Ratios
Receivables Turnover
3.42 2.14 2.71 3.32
Payables Turnover
15.68 25.03 19.61 20.49
Inventory Turnover
33.19 44.15 60.38 31.65
Fixed Asset Turnover
196.78 23.84 38.74 34.80
Asset Turnover
1.84 1.04 1.40 1.34
Working Capital Turnover Ratio
-193.24 3.77 12.17 3.49
Cash Conversion Cycle
94.46 164.60 122.19 103.72
Days of Sales Outstanding
106.73 170.91 134.76 110.00
Days of Inventory Outstanding
11.00 8.27 6.05 11.53
Days of Payables Outstanding
23.27 14.58 18.62 17.81
Operating Cycle
117.73 179.18 140.81 121.53
Cash Flow Ratios
Operating Cash Flow Per Share
-1.96 -125.92 4.19 93.40
Free Cash Flow Per Share
-4.86 -132.10 -19.32 25.21
CapEx Per Share
2.90 6.18 23.50 68.19
Free Cash Flow to Operating Cash Flow
2.48 1.05 -4.61 0.27
Dividend Paid and CapEx Coverage Ratio
-0.67 -20.39 0.18 1.37
Capital Expenditure Coverage Ratio
-0.67 -20.39 0.18 1.37
Operating Cash Flow Coverage Ratio
>-0.01 -1.16 0.02 1.02
Operating Cash Flow to Sales Ratio
>-0.01 -0.27 <0.01 0.17
Free Cash Flow Yield
-0.66%-17.50%-1.12%1.46%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-2.61 -3.66 91.74 -8.65
Price-to-Sales (P/S) Ratio
1.35 1.60 2.29 3.06
Price-to-Book (P/B) Ratio
341.06 2.67 7.96 8.74
Price-to-Free Cash Flow (P/FCF) Ratio
-152.24 -5.72 -89.15 68.30
Price-to-Operating Cash Flow Ratio
-377.60 -6.00 411.21 18.44
Price-to-Earnings Growth (PEG) Ratio
0.03 <0.01 -0.84 -0.01
Price-to-Fair Value
341.06 2.67 7.96 8.74
Enterprise Value Multiple
-5.68 -4.78 26.86 -12.82
Enterprise Value
1.32B 1.14B 2.65B 2.55B
EV to EBITDA
-5.68 -4.78 26.86 -12.82
EV to Sales
1.64 1.67 2.44 3.14
EV to Free Cash Flow
-184.58 -5.97 -95.10 70.16
EV to Operating Cash Flow
-458.40 -6.26 438.63 18.94
Tangible Book Value Per Share
2.17 201.59 109.90 67.15
Shareholders’ Equity Per Share
2.17 283.29 216.36 197.10
Tax and Other Ratios
Effective Tax Rate
>-0.01 >-0.01 0.23 -0.05
Revenue Per Share
548.14 472.20 751.98 563.10
Net Income Per Share
-282.92 -206.24 18.77 -198.98
Tax Burden
1.00 1.00 0.77 1.05
Interest Burden
1.46 0.98 0.97 1.00
Research & Development to Revenue
0.00 0.07 0.00 0.00
SG&A to Revenue
0.00 0.00 0.00 0.52
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00
Income Quality
-0.20 0.61 0.17 -0.49
Currency in JPY