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First Baking Co., Ltd. (JP:2215)
:2215
Japanese Market
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First Baking Co., Ltd. (2215) Ratios

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First Baking Co., Ltd. Ratios

JP:2215's free cash flow for Q4 2024 was ¥0.26. For the 2024 fiscal year, JP:2215's free cash flow was decreased by ¥ and operating cash flow was ¥<0.01. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.32 0.97 0.84 0.82 0.91
Quick Ratio
2.17 0.90 0.78 0.75 0.84
Cash Ratio
1.18 0.40 0.28 0.21 0.30
Solvency Ratio
0.34 0.09 -0.05 -0.01 0.03
Operating Cash Flow Ratio
0.00 0.06 0.06 >-0.01 0.04
Short-Term Operating Cash Flow Coverage
0.00 0.13 0.14 >-0.01 0.06
Net Current Asset Value
¥ 341.00M¥ -4.14B¥ -4.79B¥ -4.83B¥ -4.50B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 0.22 0.21 0.25 0.23
Debt-to-Equity Ratio
<0.01 0.63 0.61 0.59 0.53
Debt-to-Capital Ratio
<0.01 0.38 0.38 0.37 0.35
Long-Term Debt-to-Capital Ratio
0.00 <0.01 <0.01 0.01 0.04
Financial Leverage Ratio
1.85 2.85 2.92 2.41 2.27
Debt Service Coverage Ratio
24.03 0.27 -0.16 -0.03 0.09
Interest Coverage Ratio
17.00 19.26 -24.78 -14.97 -9.65
Debt to Market Cap
<0.01 0.84 1.29 1.12 0.60
Interest Debt Per Share
6.79 565.90 520.26 646.19 630.59
Net Debt to EBITDA
-4.06 0.78 -2.81 -44.64 6.27
Profitability Margins
Gross Profit Margin
26.68%26.61%23.51%26.24%26.83%
EBIT Margin
1.41%2.07%-4.42%-2.80%-1.20%
EBITDA Margin
3.32%4.02%-2.05%-0.28%1.60%
Operating Profit Margin
1.37%2.26%-2.74%-1.94%-1.24%
Pretax Profit Margin
5.84%1.95%-4.53%-2.93%-1.33%
Net Profit Margin
6.67%1.79%-4.69%-3.09%-1.53%
Continuous Operations Profit Margin
6.66%1.79%-4.69%-3.09%-1.53%
Net Income Per EBT
114.20%92.04%103.62%105.58%114.69%
EBT Per EBIT
425.40%86.26%165.17%150.65%107.02%
Return on Assets (ROA)
12.11%2.67%-6.71%-4.10%-1.98%
Return on Equity (ROE)
22.50%7.63%-19.60%-9.86%-4.49%
Return on Capital Employed (ROCE)
3.15%5.91%-7.09%-4.19%-2.47%
Return on Invested Capital (ROIC)
3.59%3.94%-5.36%-3.20%-2.15%
Return on Tangible Assets
12.15%2.68%-6.73%-4.11%-1.99%
Earnings Yield
50.08%10.34%-42.41%-19.28%-5.37%
Efficiency Ratios
Receivables Turnover
9.06 7.31 6.76 6.94 7.39
Payables Turnover
18.03 10.89 10.68 18.13 17.70
Inventory Turnover
43.06 37.90 37.69 36.98 37.96
Fixed Asset Turnover
3.65 2.59 3.33 3.05 2.99
Asset Turnover
1.82 1.49 1.43 1.33 1.30
Working Capital Turnover Ratio
6.99 -36.30 -19.89 -26.50 39.15
Cash Conversion Cycle
28.50 26.05 29.48 42.37 38.39
Days of Sales Outstanding
40.27 49.94 53.98 52.63 49.40
Days of Inventory Outstanding
8.48 9.63 9.68 9.87 9.62
Days of Payables Outstanding
20.24 33.52 34.18 20.13 20.62
Operating Cycle
48.74 59.57 63.66 62.50 59.01
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 71.35 68.32 -1.44 33.65
Free Cash Flow Per Share
0.00 25.71 20.51 -76.55 -52.00
CapEx Per Share
0.00 45.64 47.81 75.10 85.65
Free Cash Flow to Operating Cash Flow
0.00 0.36 0.30 53.00 -1.55
Dividend Paid and CapEx Coverage Ratio
0.00 1.56 1.43 -0.02 0.39
Capital Expenditure Coverage Ratio
0.00 1.56 1.43 -0.02 0.39
Operating Cash Flow Coverage Ratio
0.00 0.13 0.13 >-0.01 0.05
Operating Cash Flow to Sales Ratio
0.00 0.02 0.02 >-0.01 <0.01
Free Cash Flow Yield
0.00%3.88%5.26%-13.84%-5.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
2.00 9.67 -2.36 -5.19 -18.62
Price-to-Sales (P/S) Ratio
0.13 0.17 0.11 0.16 0.28
Price-to-Book (P/B) Ratio
0.45 0.74 0.46 0.51 0.84
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 25.75 19.02 -7.22 -18.98
Price-to-Operating Cash Flow Ratio
0.00 9.28 5.71 -382.88 29.33
Price-to-Earnings Growth (PEG) Ratio
-0.17 -0.07 -0.04 -0.05 0.56
Price-to-Fair Value
0.45 0.74 0.46 0.51 0.84
Enterprise Value Multiple
-0.04 5.09 -8.21 -101.79 24.02
Enterprise Value
-39.13M 5.41B 4.11B 6.82B 9.25B
EV to EBITDA
-0.04 5.09 -8.21 -101.79 24.02
EV to Sales
>-0.01 0.20 0.17 0.29 0.39
EV to Free Cash Flow
0.00 30.40 28.91 -12.87 -25.69
EV to Operating Cash Flow
0.00 10.95 8.68 -681.98 39.69
Tangible Book Value Per Share
1.16K 889.59 836.14 1.07K 1.17K
Shareholders’ Equity Per Share
1.17K 897.10 843.65 1.08K 1.18K
Tax and Other Ratios
Effective Tax Rate
-0.14 0.08 -0.04 -0.06 -0.15
Revenue Per Share
3.94K 3.82K 3.52K 3.45K 3.47K
Net Income Per Share
262.44 68.46 -165.38 -106.59 -53.01
Tax Burden
1.14 0.92 1.04 1.06 1.15
Interest Burden
4.13 0.94 1.03 1.05 1.11
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
-0.07 0.12 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 1.04 -0.43 0.01 -0.73
Currency in JPY
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