JP:1926's free cash flow for Q1 2025 was ¥0.20. For the 2025 fiscal year, JP:1926's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	2.56	2.53	2.33	2.24	2.07
Quick Ratio	2.47	2.46	2.28	2.17	1.99
Cash Ratio	0.90	0.96	0.82	0.88	0.79
Solvency Ratio	0.45	0.33	0.32	0.32	0.29
Operating Cash Flow Ratio	0.00	0.45	0.13	0.25	0.43
Short-Term Operating Cash Flow Coverage	0.00	10.14	3.11	9.88	18.66
Net Current Asset Value	¥ 42.05B	¥ 48.13B	¥ 46.69B	¥ 40.96B	¥ 37.10B
Leverage Ratios
Debt-to-Assets Ratio	0.01	0.01	0.01	<0.01	<0.01
Debt-to-Equity Ratio	0.02	0.02	0.02	0.01	0.01
Debt-to-Capital Ratio	0.02	0.02	0.02	0.01	0.01
Long-Term Debt-to-Capital Ratio	0.00	<0.01	<0.01	0.00	0.00
Financial Leverage Ratio	1.36	1.38	1.45	1.44	1.49
Debt Service Coverage Ratio	7.43	7.13	7.52	12.31	12.49
Interest Coverage Ratio	127.35	92.18	255.70	456.41	469.08
Debt to Market Cap	0.01	0.02	0.02	<0.01	<0.01
Interest Debt Per Share	40.82	34.43	37.72	17.76	16.48
Net Debt to EBITDA	-1.42	-2.00	-1.75	-1.89	-1.94
Profitability Margins
Gross Profit Margin	20.48%	19.79%	20.80%	21.87%	20.49%
EBIT Margin	10.83%	10.04%	11.67%	12.15%	11.35%
EBITDA Margin	13.17%	12.51%	13.79%	14.11%	13.05%
Operating Profit Margin	10.67%	9.59%	11.12%	12.09%	10.84%
Pretax Profit Margin	11.49%	9.94%	11.63%	12.13%	11.32%
Net Profit Margin	8.19%	6.97%	8.25%	8.16%	7.98%
Continuous Operations Profit Margin	8.16%	6.91%	8.19%	8.12%	7.97%
Net Income Per EBT	71.26%	70.16%	70.99%	67.25%	70.51%
EBT Per EBIT	107.72%	103.69%	104.54%	100.32%	104.49%
Return on Assets (ROA)	9.01%	6.57%	7.72%	7.71%	7.67%
Return on Equity (ROE)	12.00%	9.07%	11.23%	11.06%	11.40%
Return on Capital Employed (ROCE)	15.52%	12.19%	14.73%	16.16%	15.23%
Return on Invested Capital (ROIC)	10.83%	8.35%	10.19%	10.71%	10.61%
Return on Tangible Assets	9.06%	6.61%	7.76%	7.72%	7.69%
Earnings Yield	7.31%	8.19%	9.77%	8.91%	8.86%
Efficiency Ratios
Receivables Turnover	3.01	2.79	2.33	2.74	2.75
Payables Turnover	6.35	8.94	7.56	7.22	6.90
Inventory Turnover	40.66	40.03	45.80	34.83	30.26
Fixed Asset Turnover	4.76	4.56	4.66	4.70	4.92
Asset Turnover	1.10	0.94	0.94	0.94	0.96
Working Capital Turnover Ratio	2.80	2.41	2.55	2.73	2.91
Cash Conversion Cycle	72.80	99.22	116.05	93.32	91.69
Days of Sales Outstanding	121.27	130.92	156.38	133.42	132.53
Days of Inventory Outstanding	8.98	9.12	7.97	10.48	12.06
Days of Payables Outstanding	57.45	40.82	48.29	50.58	52.90
Operating Cycle	130.25	140.04	164.34	143.90	144.59
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	299.81	95.62	167.62	293.17
Free Cash Flow Per Share	0.00	215.37	34.71	108.83	230.68
CapEx Per Share	0.00	84.44	60.92	58.78	62.49
Free Cash Flow to Operating Cash Flow	0.00	0.72	0.36	0.65	0.79
Dividend Paid and CapEx Coverage Ratio	0.00	2.05	0.82	1.53	2.83
Capital Expenditure Coverage Ratio	0.00	3.55	1.57	2.85	4.69
Operating Cash Flow Coverage Ratio	0.00	9.39	2.60	9.75	18.32
Operating Cash Flow to Sales Ratio	0.00	0.12	0.04	0.08	0.14
Free Cash Flow Yield	0.00%	10.49%	1.78%	5.57%	12.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	13.67	12.21	10.24	11.22	11.29
Price-to-Sales (P/S) Ratio	1.10	0.85	0.84	0.91	0.90
Price-to-Book (P/B) Ratio	1.68	1.11	1.15	1.24	1.29
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	9.53	56.22	17.94	8.15
Price-to-Operating Cash Flow Ratio	0.00	6.85	20.40	11.65	6.41
Price-to-Earnings Growth (PEG) Ratio	2.32	-1.04	1.08	2.48	0.51
Price-to-Fair Value	1.68	1.11	1.15	1.24	1.29
Enterprise Value Multiple	6.97	4.80	4.37	4.60	4.96
Enterprise Value	116.22B	70.50B	69.36B	71.03B	70.08B
EV to EBITDA	6.97	4.80	4.37	4.60	4.96
EV to Sales	0.92	0.60	0.60	0.65	0.65
EV to Free Cash Flow	0.00	6.73	40.14	12.72	5.86
EV to Operating Cash Flow	0.00	4.83	14.57	8.26	4.61
Tangible Book Value Per Share	1.92K	1.86K	1.70K	1.57K	1.46K
Shareholders’ Equity Per Share	1.92K	1.85K	1.70K	1.57K	1.46K
Tax and Other Ratios
Effective Tax Rate	0.29	0.30	0.30	0.33	0.30
Revenue Per Share	2.87K	2.41K	2.31K	2.13K	2.09K
Net Income Per Share	235.12	168.16	190.58	174.11	166.58
Tax Burden	0.71	0.70	0.71	0.67	0.71
Interest Burden	1.06	0.99	1.00	1.00	1.00
Research & Development to Revenue	<0.01	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	0.00	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	1.78	0.36	0.65	1.24

Currency in JPY

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