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Iwatsuka Confectionery Co., Ltd. (JP:2221)
:2221
Japanese Market
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Iwatsuka Confectionery Co., Ltd. (2221) Ratios

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Iwatsuka Confectionery Co., Ltd. Ratios

JP:2221's free cash flow for Q1 2025 was ¥0.26. For the 2025 fiscal year, JP:2221's free cash flow was decreased by ¥ and operating cash flow was ¥0.05. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.41 2.43 2.36 2.05 2.35
Quick Ratio
1.93 2.01 1.95 1.58 1.88
Cash Ratio
0.69 0.59 0.92 0.44 0.37
Solvency Ratio
0.18 0.15 0.25 0.08 0.14
Operating Cash Flow Ratio
0.00 0.58 1.09 0.59 1.04
Short-Term Operating Cash Flow Coverage
0.00 6.89 13.33 4.44 8.61
Net Current Asset Value
¥ -12.78B¥ -10.31B¥ -9.89B¥ -18.38B¥ -12.21B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 0.01 0.02 0.03
Debt-to-Equity Ratio
0.01 0.01 0.02 0.03 0.04
Debt-to-Capital Ratio
0.01 0.01 0.02 0.03 0.03
Long-Term Debt-to-Capital Ratio
0.00 <0.01 0.01 0.02 0.03
Financial Leverage Ratio
1.35 1.34 1.35 1.38 1.36
Debt Service Coverage Ratio
14.91 8.40 13.05 3.89 6.94
Interest Coverage Ratio
146.76 111.71 -26.92 -30.82 62.05
Debt to Market Cap
<0.01 0.03 0.05 0.09 0.08
Interest Debt Per Share
77.49 72.69 108.38 180.07 180.05
Net Debt to EBITDA
-0.45 -0.48 -0.48 0.09 0.20
Profitability Margins
Gross Profit Margin
27.26%26.17%22.84%23.63%38.52%
EBIT Margin
15.42%12.81%27.34%6.63%12.72%
EBITDA Margin
21.63%19.36%34.00%13.77%16.75%
Operating Profit Margin
3.18%2.74%-1.05%-1.81%0.82%
Pretax Profit Margin
14.83%12.78%27.31%6.57%12.71%
Net Profit Margin
10.93%8.90%19.48%4.59%9.05%
Continuous Operations Profit Margin
10.93%8.90%19.48%4.59%9.05%
Net Income Per EBT
73.75%69.60%71.33%69.83%71.19%
EBT Per EBIT
466.29%466.25%-2606.51%-362.80%1555.31%
Return on Assets (ROA)
3.01%2.28%4.75%0.86%2.63%
Return on Equity (ROE)
4.15%3.07%6.40%1.19%3.58%
Return on Capital Employed (ROCE)
0.92%0.75%-0.27%-0.35%0.25%
Return on Invested Capital (ROIC)
0.68%0.52%-0.19%-0.25%0.18%
Return on Tangible Assets
3.02%2.29%4.76%0.86%2.63%
Earnings Yield
8.99%6.50%15.01%3.78%8.29%
Efficiency Ratios
Receivables Turnover
4.70 3.34 4.32 4.12 4.96
Payables Turnover
15.16 16.35 15.88 17.61 21.81
Inventory Turnover
8.19 8.11 7.70 7.27 8.43
Fixed Asset Turnover
1.75 1.54 1.45 1.30 1.60
Asset Turnover
0.28 0.26 0.24 0.19 0.29
Working Capital Turnover Ratio
3.70 3.25 3.74 4.07 4.91
Cash Conversion Cycle
98.13 131.97 108.95 118.03 100.17
Days of Sales Outstanding
77.62 109.27 84.51 88.52 73.63
Days of Inventory Outstanding
44.59 45.01 47.43 50.23 43.27
Days of Payables Outstanding
24.07 22.32 22.99 20.72 16.73
Operating Cycle
122.20 154.29 131.93 138.75 116.90
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 246.90 476.64 212.20 318.78
Free Cash Flow Per Share
0.00 75.50 333.48 59.10 -216.95
CapEx Per Share
0.00 171.39 143.17 153.10 535.73
Free Cash Flow to Operating Cash Flow
0.00 0.31 0.70 0.28 -0.68
Dividend Paid and CapEx Coverage Ratio
0.00 1.30 2.99 1.26 0.58
Capital Expenditure Coverage Ratio
0.00 1.44 3.33 1.39 0.60
Operating Cash Flow Coverage Ratio
0.00 3.42 4.43 1.18 1.77
Operating Cash Flow to Sales Ratio
0.00 0.13 0.26 0.13 0.16
Free Cash Flow Yield
0.00%2.80%14.13%3.03%-10.04%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
11.11 15.40 6.66 26.43 12.07
Price-to-Sales (P/S) Ratio
1.21 1.37 1.30 1.21 1.09
Price-to-Book (P/B) Ratio
0.45 0.47 0.43 0.31 0.43
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 35.76 7.08 33.04 -9.96
Price-to-Operating Cash Flow Ratio
0.00 10.94 4.95 9.20 6.78
Price-to-Earnings Growth (PEG) Ratio
-6.26 -0.30 0.02 -0.45 0.90
Price-to-Fair Value
0.45 0.47 0.43 0.31 0.43
Enterprise Value Multiple
5.13 6.60 3.34 8.90 6.72
Enterprise Value
29.03B 28.10B 23.12B 22.11B 24.95B
EV to EBITDA
5.14 6.60 3.34 8.90 6.72
EV to Sales
1.11 1.28 1.13 1.23 1.13
EV to Free Cash Flow
0.00 33.34 6.19 33.38 -10.26
EV to Operating Cash Flow
0.00 10.20 4.33 9.30 6.98
Tangible Book Value Per Share
6.79K 5.71K 5.53K 6.21K 4.99K
Shareholders’ Equity Per Share
6.80K 5.72K 5.54K 6.22K 5.00K
Tax and Other Ratios
Effective Tax Rate
0.26 0.30 0.29 0.30 0.29
Revenue Per Share
2.52K 1.97K 1.82K 1.61K 1.98K
Net Income Per Share
275.93 175.37 354.26 73.88 178.96
Tax Burden
0.74 0.70 0.71 0.70 0.71
Interest Burden
0.96 1.00 1.00 0.99 1.00
Research & Development to Revenue
0.00 0.01 0.01 0.02 0.01
SG&A to Revenue
-0.03 0.15 0.15 0.17 0.14
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 0.98 0.96 2.01 1.27
Currency in JPY
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