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Artner Co., Ltd. (JP:2163)
:2163
Japanese Market

Artner Co., Ltd. (2163) Ratios

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Artner Co., Ltd. Ratios

JP:2163's free cash flow for Q2 2025 was ¥0.41. For the 2025 fiscal year, JP:2163's free cash flow was decreased by ¥ and operating cash flow was ¥0.19. See a summary of the company’s cash flow.
Ratios
TTM
Jan 26Jan 25Jan 24Jan 23
Liquidity Ratios
Current Ratio
3.55 3.55 4.85 4.86 5.41
Quick Ratio
3.54 3.54 4.85 4.86 5.40
Cash Ratio
2.52 2.52 3.63 3.72 4.17
Solvency Ratio
0.34 0.34 0.65 0.58 0.57
Operating Cash Flow Ratio
0.77 0.76 0.93 0.98 0.92
Short-Term Operating Cash Flow Coverage
13.22 13.01 0.00 0.00 0.00
Net Current Asset Value
¥ 2.82B¥ 2.82B¥ 4.15B¥ 3.76B¥ 3.54B
Leverage Ratios
Debt-to-Assets Ratio
0.11 0.11 0.00 0.00 0.00
Debt-to-Equity Ratio
0.20 0.20 0.00 0.00 0.00
Debt-to-Capital Ratio
0.17 0.17 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.15 0.15 0.00 0.00 0.00
Financial Leverage Ratio
1.73 1.73 1.42 1.43 1.40
Debt Service Coverage Ratio
11.97 11.77 0.00 10.99K 7.09K
Interest Coverage Ratio
0.00 1.20K 0.00 15.54K 9.19K
Debt to Market Cap
0.05 0.05 0.00 0.00 0.00
Interest Debt Per Share
97.58 97.72 0.00 <0.01 0.01
Net Debt to EBITDA
-1.98 -1.99 -2.50 -2.76 -3.24
Profitability Margins
Gross Profit Margin
37.96%37.96%36.97%35.01%33.26%
EBIT Margin
15.15%15.12%16.27%15.11%13.02%
EBITDA Margin
15.46%15.44%16.50%15.35%13.30%
Operating Profit Margin
15.12%15.12%16.27%15.06%12.92%
Pretax Profit Margin
15.10%15.11%16.43%15.11%13.02%
Net Profit Margin
10.45%10.45%11.33%10.40%9.69%
Continuous Operations Profit Margin
10.45%10.45%11.33%10.40%9.69%
Net Income Per EBT
69.17%69.14%68.96%68.87%74.41%
EBT Per EBIT
99.91%99.94%100.99%100.30%100.75%
Return on Assets (ROA)
13.89%13.90%18.85%17.20%15.78%
Return on Equity (ROE)
25.40%24.10%26.77%24.63%22.11%
Return on Capital Employed (ROCE)
25.35%25.36%33.37%30.69%25.30%
Return on Invested Capital (ROIC)
17.27%17.27%23.01%21.13%18.83%
Return on Tangible Assets
16.97%16.97%18.91%17.27%15.86%
Earnings Yield
6.10%5.72%6.41%4.48%8.45%
Efficiency Ratios
Receivables Turnover
6.77 6.77 7.68 8.20 8.23
Payables Turnover
0.00 0.00 23.11 0.00 0.00
Inventory Turnover
538.42 538.41 998.01 745.71 792.05
Fixed Asset Turnover
128.38 128.39 142.64 144.84 52.72
Asset Turnover
1.33 1.33 1.66 1.65 1.63
Working Capital Turnover Ratio
2.58 2.50 2.39 2.34 2.34
Cash Conversion Cycle
54.61 54.61 32.10 45.03 44.82
Days of Sales Outstanding
53.94 53.93 47.53 44.54 44.36
Days of Inventory Outstanding
0.68 0.68 0.37 0.49 0.46
Days of Payables Outstanding
0.00 0.00 15.79 0.00 0.00
Operating Cycle
54.61 54.61 47.90 45.03 44.82
Cash Flow Ratios
Operating Cash Flow Per Share
135.28 133.19 111.10 106.00 82.12
Free Cash Flow Per Share
134.41 132.35 106.59 104.55 80.79
CapEx Per Share
0.87 0.84 4.51 1.44 1.33
Free Cash Flow to Operating Cash Flow
0.99 0.99 0.96 0.99 0.98
Dividend Paid and CapEx Coverage Ratio
1.64 1.58 1.36 1.35 1.98
Capital Expenditure Coverage Ratio
155.19 158.26 24.62 73.51 61.71
Operating Cash Flow Coverage Ratio
1.39 1.37 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.12 0.12 0.11 0.11 0.09
Free Cash Flow Yield
6.93%6.39%5.76%4.73%8.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
16.38 17.48 15.59 22.34 11.83
Price-to-Sales (P/S) Ratio
1.71 1.83 1.77 2.32 1.15
Price-to-Book (P/B) Ratio
3.95 4.21 4.18 5.50 2.62
Price-to-Free Cash Flow (P/FCF) Ratio
14.43 15.65 17.36 21.15 12.34
Price-to-Operating Cash Flow Ratio
14.34 15.55 16.65 20.86 12.14
Price-to-Earnings Growth (PEG) Ratio
-2.97 -122.00 0.79 1.28 0.52
Price-to-Fair Value
3.95 4.21 4.18 5.50 2.62
Enterprise Value Multiple
9.08 9.85 8.21 12.38 5.38
Enterprise Value
16.92B 18.31B 15.07B 19.22B 6.62B
EV to EBITDA
9.08 9.85 8.21 12.38 5.38
EV to Sales
1.40 1.52 1.35 1.90 0.72
EV to Free Cash Flow
11.85 13.02 13.30 17.30 7.71
EV to Operating Cash Flow
11.77 12.94 12.76 17.06 7.58
Tangible Book Value Per Share
336.97 336.96 441.14 399.59 378.39
Shareholders’ Equity Per Share
491.58 491.56 443.10 401.97 380.96
Tax and Other Ratios
Effective Tax Rate
0.31 0.31 0.31 0.31 0.26
Revenue Per Share
1.13K 1.13K 1.05K 951.54 869.82
Net Income Per Share
118.43 118.47 118.64 98.99 84.24
Tax Burden
0.69 0.69 0.69 0.69 0.74
Interest Burden
1.00 1.00 1.01 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
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
1.06 1.12 0.94 1.07 0.73
Currency in JPY