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Masaru Corporation (JP:1795)
:1795
Japanese Market

Masaru Corporation (1795) Ratios

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Masaru Corporation Ratios

JP:1795's free cash flow for Q3 2025 was ¥0.15. For the 2025 fiscal year, JP:1795's free cash flow was decreased by ¥ and operating cash flow was ¥-0.05. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.17- 2.35 2.24 2.62
Quick Ratio
1.78- 1.91 1.82 2.06
Cash Ratio
1.10- 0.90 0.71 0.94
Solvency Ratio
0.12- 0.09 0.13 0.11
Operating Cash Flow Ratio
0.00- 0.16 0.09 -0.14
Short-Term Operating Cash Flow Coverage
0.00- 1.33 1.08 -1.41
Net Current Asset Value
¥ 2.87B-¥ 2.66B¥ 3.12B¥ 2.95B
Leverage Ratios
Debt-to-Assets Ratio
0.12- 0.14 0.04 0.05
Debt-to-Equity Ratio
0.22- 0.23 0.07 0.07
Debt-to-Capital Ratio
0.18- 0.19 0.06 0.07
Long-Term Debt-to-Capital Ratio
0.12- 0.14 0.02 0.03
Financial Leverage Ratio
1.77- 1.70 1.59 1.47
Debt Service Coverage Ratio
1.15- 1.03 1.74 1.17
Interest Coverage Ratio
55.25- 27.47 280.54 88.62
Debt to Market Cap
0.27- 0.33 0.10 0.12
Interest Debt Per Share
1.25K- 1.30K 364.47 365.17
Net Debt to EBITDA
-3.57- -2.50 -2.81 -4.26
Profitability Margins
Gross Profit Margin
19.66%-19.99%20.10%17.62%
EBIT Margin
5.31%-4.87%6.07%4.52%
EBITDA Margin
6.19%-5.43%6.39%5.01%
Operating Profit Margin
5.36%-4.55%5.84%2.85%
Pretax Profit Margin
5.22%-4.71%6.05%4.49%
Net Profit Margin
3.43%-3.10%3.99%2.75%
Continuous Operations Profit Margin
3.43%-3.10%3.99%2.75%
Net Income Per EBT
65.73%-65.87%66.01%61.22%
EBT Per EBIT
97.42%-103.35%103.55%157.50%
Return on Assets (ROA)
4.06%-3.31%4.57%2.92%
Return on Equity (ROE)
7.30%-5.62%7.25%4.30%
Return on Capital Employed (ROCE)
9.74%-7.03%10.30%4.30%
Return on Invested Capital (ROIC)
5.99%-4.39%6.51%2.53%
Return on Tangible Assets
4.23%-3.48%4.58%2.93%
Earnings Yield
8.91%-8.21%11.35%7.17%
Efficiency Ratios
Receivables Turnover
5.80- 4.25 3.25 3.58
Payables Turnover
9.50- 10.63 6.76 10.76
Inventory Turnover
7.02- 6.19 6.28 5.29
Fixed Asset Turnover
8.75- 7.48 8.27 6.55
Asset Turnover
1.18- 1.07 1.15 1.06
Working Capital Turnover Ratio
2.85- 2.64 2.70 2.32
Cash Conversion Cycle
76.53- 110.51 116.61 136.98
Days of Sales Outstanding
62.94- 85.92 112.47 101.86
Days of Inventory Outstanding
52.02- 58.93 58.15 69.03
Days of Payables Outstanding
38.44- 34.34 54.01 33.92
Operating Cycle
114.96- 144.85 170.62 170.89
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- 476.92 261.65 -308.91
Free Cash Flow Per Share
0.00- 464.37 260.87 -324.42
CapEx Per Share
0.00- 12.55 0.79 15.51
Free Cash Flow to Operating Cash Flow
0.00- 0.97 1.00 1.05
Dividend Paid and CapEx Coverage Ratio
0.00- 3.14 3.25 -2.21
Capital Expenditure Coverage Ratio
0.00- 38.01 332.29 -19.92
Operating Cash Flow Coverage Ratio
0.00- 0.37 0.72 -0.85
Operating Cash Flow to Sales Ratio
0.00- 0.05 0.03 -0.04
Free Cash Flow Yield
0.00%-12.16%7.56%-10.64%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
11.22- 12.18 8.81 13.95
Price-to-Sales (P/S) Ratio
0.38- 0.38 0.35 0.38
Price-to-Book (P/B) Ratio
0.81- 0.68 0.64 0.60
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- 8.23 13.23 -9.40
Price-to-Operating Cash Flow Ratio
0.00- 8.01 13.19 -9.87
Price-to-Earnings Growth (PEG) Ratio
0.40- -0.61 0.11 -0.34
Price-to-Fair Value
0.81- 0.68 0.64 0.60
Enterprise Value Multiple
2.64- 4.46 2.69 3.40
Enterprise Value
1.73B- 2.17B 1.49B 1.19B
EV to EBITDA
2.64- 4.46 2.69 3.40
EV to Sales
0.16- 0.24 0.17 0.17
EV to Free Cash Flow
0.00- 5.27 6.48 -4.18
EV to Operating Cash Flow
0.00- 5.13 6.46 -4.39
Tangible Book Value Per Share
5.27K- 5.10K 5.39K 5.06K
Shareholders’ Equity Per Share
5.67K- 5.58K 5.40K 5.09K
Tax and Other Ratios
Effective Tax Rate
0.34- 0.34 0.34 0.39
Revenue Per Share
11.88K- 10.11K 9.81K 7.95K
Net Income Per Share
407.26- 313.54 391.73 218.58
Tax Burden
0.66- 0.66 0.66 0.61
Interest Burden
0.98- 0.97 1.00 0.99
Research & Development to Revenue
<0.01- <0.01 <0.01 <0.01
SG&A to Revenue
0.02- 0.02 0.02 0.02
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 1.00 0.44 -0.87
Currency in JPY