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JAC Recruitment Co., Ltd. (JP:2124)
:2124
Japanese Market
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JAC Recruitment Co., Ltd. (2124) Ratios

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JAC Recruitment Co., Ltd. Ratios

JP:2124's free cash flow for Q2 2025 was ¥0.92. For the 2025 fiscal year, JP:2124's free cash flow was decreased by ¥ and operating cash flow was ¥0.25. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.94 3.20 2.89 2.81 3.65
Quick Ratio
2.94 3.20 2.89 2.81 3.65
Cash Ratio
2.38 2.77 2.42 2.38 3.29
Solvency Ratio
0.98 1.05 0.86 0.79 0.57
Operating Cash Flow Ratio
0.00 1.17 0.96 0.94 1.10
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 14.57B¥ 13.07B¥ 11.32B¥ 9.67B¥ 10.78B
Leverage Ratios
Debt-to-Assets Ratio
0.00 0.02 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
0.00 0.02 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
0.00 0.02 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.42 1.37 1.42 1.42 1.30
Debt Service Coverage Ratio
693.00 302.09 256.09 277.56 136.94
Interest Coverage Ratio
914.33 373.41 320.18 363.88 285.44
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.08 2.35 0.14 0.11 0.13
Net Debt to EBITDA
-1.56 -1.85 -1.95 -2.04 -3.22
Profitability Margins
Gross Profit Margin
92.23%92.30%92.14%92.56%92.93%
EBIT Margin
25.33%23.87%23.11%23.31%16.73%
EBITDA Margin
26.84%25.74%25.02%25.49%19.54%
Operating Profit Margin
25.34%23.83%23.14%23.43%23.77%
Pretax Profit Margin
23.82%23.81%23.04%23.24%16.62%
Net Profit Margin
16.18%17.34%16.52%15.62%8.49%
Continuous Operations Profit Margin
16.18%17.34%16.53%15.62%8.49%
Net Income Per EBT
67.94%72.84%71.73%67.21%51.04%
EBT Per EBIT
94.01%99.90%99.53%99.21%69.93%
Return on Assets (ROA)
26.66%25.42%22.77%20.50%9.85%
Return on Equity (ROE)
39.84%34.72%32.27%29.05%12.80%
Return on Capital Employed (ROCE)
58.73%47.03%44.24%43.09%35.45%
Return on Invested Capital (ROIC)
39.91%34.26%31.75%28.97%18.11%
Return on Tangible Assets
27.55%27.06%24.47%22.42%10.86%
Earnings Yield
4.27%5.76%5.13%4.61%2.36%
Efficiency Ratios
Receivables Turnover
13.01 18.11 13.61 13.88 19.11
Payables Turnover
0.00 0.00 0.00 0.00 0.00
Inventory Turnover
3.37K 0.00 341.57 264.00 1.53K
Fixed Asset Turnover
69.51 43.75 17.76 20.20 19.13
Asset Turnover
1.65 1.47 1.38 1.31 1.16
Working Capital Turnover Ratio
3.06 2.76 2.83 2.39 2.17
Cash Conversion Cycle
28.17 20.16 27.90 27.69 19.34
Days of Sales Outstanding
28.06 20.16 26.83 26.30 19.10
Days of Inventory Outstanding
0.11 0.00 1.07 1.38 0.24
Days of Payables Outstanding
0.00 0.00 0.00 0.00 0.00
Operating Cycle
28.17 20.16 27.90 27.69 19.34
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 44.36 36.61 31.48 27.62
Free Cash Flow Per Share
0.00 41.43 32.15 29.50 25.71
CapEx Per Share
0.00 2.93 4.46 1.98 1.91
Free Cash Flow to Operating Cash Flow
0.00 0.93 0.88 0.94 0.93
Dividend Paid and CapEx Coverage Ratio
0.00 1.89 1.60 1.41 1.25
Capital Expenditure Coverage Ratio
0.00 15.14 8.21 15.91 14.43
Operating Cash Flow Coverage Ratio
0.00 20.08 5.91K 2.55K 1.51K
Operating Cash Flow to Sales Ratio
0.00 0.21 0.19 0.20 0.21
Free Cash Flow Yield
0.00%6.37%5.30%5.66%5.44%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
23.40 17.37 19.50 21.70 42.31
Price-to-Sales (P/S) Ratio
3.79 3.01 3.22 3.39 3.59
Price-to-Book (P/B) Ratio
8.88 6.03 6.29 6.30 5.42
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 15.69 18.89 17.66 18.40
Price-to-Operating Cash Flow Ratio
0.00 14.65 16.59 16.55 17.12
Price-to-Earnings Growth (PEG) Ratio
2.63 0.86 0.66 0.19 -0.73
Price-to-Fair Value
8.88 6.03 6.29 6.30 5.42
Enterprise Value Multiple
12.55 9.85 10.92 11.26 15.16
Enterprise Value
145.89B 87.44B 83.19B 71.33B 64.02B
EV to EBITDA
12.55 9.85 10.92 11.26 15.16
EV to Sales
3.37 2.54 2.73 2.87 2.96
EV to Free Cash Flow
0.00 13.21 16.02 14.95 15.18
EV to Operating Cash Flow
0.00 12.34 14.07 14.01 14.13
Tangible Book Value Per Share
110.97 98.83 87.01 72.64 76.70
Shareholders’ Equity Per Share
116.35 107.75 96.50 82.64 87.31
Tax and Other Ratios
Effective Tax Rate
0.32 0.27 0.28 0.33 0.49
Revenue Per Share
272.81 215.77 188.45 153.67 131.74
Net Income Per Share
44.15 37.41 31.14 24.00 11.18
Tax Burden
0.68 0.73 0.72 0.67 0.51
Interest Burden
0.94 1.00 1.00 1.00 0.99
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.08 0.62 0.03 0.03 0.03
Stock-Based Compensation to Revenue
<0.01 0.00 0.00 0.00 0.00
Income Quality
0.00 1.19 0.84 0.88 1.26
Currency in JPY
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