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GNI Group Ltd. (JP:2160)
:2160
Japanese Market

GNI Group (2160) Ratios

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GNI Group Ratios

JP:2160's free cash flow for Q4 2025 was ¥0.75. For the 2025 fiscal year, JP:2160's free cash flow was decreased by ¥ and operating cash flow was ¥-0.31. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
4.17 4.17 2.34 3.77 4.89
Quick Ratio
3.79 3.79 2.14 3.49 4.41
Cash Ratio
2.16 2.16 0.81 2.64 3.15
Solvency Ratio
-0.10 -0.10 0.06 0.33 0.06
Operating Cash Flow Ratio
-0.25 -0.25 -0.25 0.80 0.11
Short-Term Operating Cash Flow Coverage
-1.02 -1.02 -0.64 3.85 1.97
Net Current Asset Value
¥ 8.62B¥ 8.62B¥ -2.84B¥ 4.57B¥ 3.05B
Leverage Ratios
Debt-to-Assets Ratio
0.06 0.06 0.31 0.06 0.02
Debt-to-Equity Ratio
0.11 0.11 0.62 0.11 0.03
Debt-to-Capital Ratio
0.10 0.10 0.38 0.10 0.02
Long-Term Debt-to-Capital Ratio
0.04 0.04 0.31 0.05 0.00
Financial Leverage Ratio
1.67 1.67 1.97 1.85 1.62
Debt Service Coverage Ratio
-0.94 -0.94 0.03 3.86 0.49
Interest Coverage Ratio
-1.32 -1.32 -0.38 10.48 1.58
Debt to Market Cap
0.03 0.03 0.13 0.02 <0.01
Interest Debt Per Share
135.26 135.61 482.17 103.66 29.64
Net Debt to EBITDA
13.45 13.45 28.73 -1.24 -4.87
Profitability Margins
Gross Profit Margin
74.49%74.49%76.39%86.24%84.65%
EBIT Margin
-8.60%-8.60%-2.31%53.30%9.40%
EBITDA Margin
-4.36%-4.36%1.85%55.70%12.40%
Operating Profit Margin
-8.60%-8.60%-2.31%50.40%7.91%
Pretax Profit Margin
-17.31%-17.31%1.01%48.49%4.41%
Net Profit Margin
-16.44%-16.44%4.65%31.12%2.23%
Continuous Operations Profit Margin
-27.26%-27.26%-0.04%36.54%-4.98%
Net Income Per EBT
94.96%94.96%461.08%64.17%50.64%
EBT Per EBIT
201.39%201.39%-43.58%96.22%55.73%
Return on Assets (ROA)
-5.27%-5.27%1.53%12.97%1.15%
Return on Equity (ROE)
-10.41%-8.80%3.01%23.95%1.85%
Return on Capital Employed (ROCE)
-3.12%-3.12%-0.92%24.19%4.53%
Return on Invested Capital (ROIC)
-3.02%-3.02%0.03%17.59%-5.06%
Return on Tangible Assets
-8.05%-8.05%2.44%19.53%1.56%
Earnings Yield
-2.68%-3.49%0.64%5.99%0.59%
Efficiency Ratios
Receivables Turnover
3.33 3.33 3.79 6.55 5.57
Payables Turnover
4.28 4.28 5.72 1.73 2.82
Inventory Turnover
1.82 1.82 2.20 1.54 1.58
Fixed Asset Turnover
3.58 3.58 3.25 4.30 3.70
Asset Turnover
0.32 0.32 0.33 0.42 0.51
Working Capital Turnover Ratio
0.86 1.12 1.20 1.43 1.19
Cash Conversion Cycle
224.27 224.27 198.26 82.94 167.04
Days of Sales Outstanding
109.55 109.55 96.40 55.75 65.53
Days of Inventory Outstanding
200.01 200.01 165.63 237.66 231.11
Days of Payables Outstanding
85.29 85.29 63.77 210.47 129.60
Operating Cycle
309.57 309.57 262.03 293.41 296.64
Cash Flow Ratios
Operating Cash Flow Per Share
-45.78 -45.90 -63.28 137.15 8.28
Free Cash Flow Per Share
-52.13 -52.26 -73.73 93.68 -32.58
CapEx Per Share
6.35 6.37 10.46 43.47 40.86
Free Cash Flow to Operating Cash Flow
1.14 1.14 1.17 0.68 -3.93
Dividend Paid and CapEx Coverage Ratio
-7.21 -7.21 -6.05 3.15 0.20
Capital Expenditure Coverage Ratio
-7.21 -7.21 -6.05 3.15 0.20
Operating Cash Flow Coverage Ratio
-0.45 -0.45 -0.14 1.77 0.73
Operating Cash Flow to Sales Ratio
-0.09 -0.09 -0.13 0.25 0.02
Free Cash Flow Yield
-1.58%-2.17%-2.17%3.31%-2.34%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-37.26 -28.68 155.05 16.70 170.08
Price-to-Sales (P/S) Ratio
6.47 4.71 7.21 5.20 3.80
Price-to-Book (P/B) Ratio
3.28 2.52 4.67 4.00 3.15
Price-to-Free Cash Flow (P/FCF) Ratio
-63.36 -46.15 -46.18 30.21 -42.76
Price-to-Operating Cash Flow Ratio
-68.27 -52.55 -53.81 20.63 168.14
Price-to-Earnings Growth (PEG) Ratio
0.08 0.06 -1.78 <0.01 -2.66
Price-to-Fair Value
3.28 2.52 4.67 4.00 3.15
Enterprise Value Multiple
-135.04 -94.71 418.65 8.09 25.76
Enterprise Value
158.00B 110.81B 182.82B 117.20B 55.62B
EV to EBITDA
-135.04 -94.71 418.65 8.09 25.76
EV to Sales
5.89 4.13 7.74 4.51 3.19
EV to Free Cash Flow
-57.62 -40.41 -49.58 26.20 -35.96
EV to Operating Cash Flow
-65.61 -46.02 -57.77 17.90 141.41
Tangible Book Value Per Share
431.21 432.35 257.08 316.24 228.22
Shareholders’ Equity Per Share
953.41 955.91 728.81 707.71 441.71
Tax and Other Ratios
Effective Tax Rate
-0.57 -0.57 1.04 0.25 2.13
Revenue Per Share
510.24 511.58 472.16 544.70 366.92
Net Income Per Share
-83.87 -84.09 21.96 169.50 8.19
Tax Burden
0.95 0.95 4.61 0.64 0.51
Interest Burden
2.01 2.01 -0.44 0.91 0.47
Research & Development to Revenue
0.12 0.12 0.12 0.10 0.15
SG&A to Revenue
0.00 0.00 0.39 0.59 0.42
Stock-Based Compensation to Revenue
0.00 0.00 0.01 0.04 0.00
Income Quality
0.55 0.55 9.66 0.81 1.01
Currency in JPY