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

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
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
2.74 2.52 2.43 2.36 2.05
Quick Ratio
2.20 2.13 2.01 1.95 1.58
Cash Ratio
0.57 0.85 0.59 0.92 0.44
Solvency Ratio
0.17 0.19 0.15 0.25 0.08
Operating Cash Flow Ratio
0.00 0.82 0.58 1.09 0.59
Short-Term Operating Cash Flow Coverage
0.00 9.83 6.89 13.33 4.75
Net Current Asset Value
¥ -10.69B¥ -11.04B¥ -10.31B¥ -9.89B¥ -18.38B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 0.01 0.02
Debt-to-Equity Ratio
<0.01 <0.01 0.01 0.02 0.03
Debt-to-Capital Ratio
<0.01 <0.01 0.01 0.02 0.03
Long-Term Debt-to-Capital Ratio
0.00 <0.01 <0.01 0.01 0.02
Financial Leverage Ratio
1.33 1.34 1.34 1.35 1.38
Debt Service Coverage Ratio
35.27 11.06 8.40 13.05 4.16
Interest Coverage Ratio
196.93 143.50 111.71 -26.92 -30.82
Debt to Market Cap
<0.01 0.01 0.03 0.05 0.09
Interest Debt Per Share
57.83 39.50 72.69 108.38 180.07
Net Debt to EBITDA
-0.43 -0.66 -0.48 -0.48 0.09
Profitability Margins
Gross Profit Margin
26.02%27.87%26.17%22.84%23.63%
EBIT Margin
10.40%15.79%12.81%27.34%6.63%
EBITDA Margin
16.38%22.13%19.36%34.00%13.77%
Operating Profit Margin
3.51%3.27%2.74%-1.05%-1.81%
Pretax Profit Margin
10.76%15.77%12.78%27.31%6.57%
Net Profit Margin
8.11%11.66%8.90%19.48%4.59%
Continuous Operations Profit Margin
8.11%11.66%8.90%19.48%4.59%
Net Income Per EBT
75.41%73.94%69.60%71.33%69.83%
EBT Per EBIT
306.65%482.63%466.25%-2606.51%-362.80%
Return on Assets (ROA)
2.47%3.19%2.28%4.75%0.86%
Return on Equity (ROE)
3.27%4.28%3.07%6.40%1.19%
Return on Capital Employed (ROCE)
1.12%0.94%0.75%-0.27%-0.35%
Return on Invested Capital (ROIC)
0.85%0.70%0.52%-0.19%-0.25%
Return on Tangible Assets
2.47%3.20%2.29%4.76%0.86%
Earnings Yield
6.80%9.87%6.50%15.01%3.78%
Efficiency Ratios
Receivables Turnover
4.14 4.19 3.34 4.32 4.12
Payables Turnover
14.20 15.48 16.35 15.88 17.61
Inventory Turnover
8.52 9.42 8.11 7.70 7.27
Fixed Asset Turnover
1.78 1.67 1.54 1.45 1.30
Asset Turnover
0.30 0.27 0.26 0.24 0.19
Working Capital Turnover Ratio
3.75 3.52 3.25 3.74 4.07
Cash Conversion Cycle
105.23 102.25 131.97 108.95 118.03
Days of Sales Outstanding
88.07 87.09 109.27 84.51 88.52
Days of Inventory Outstanding
42.86 38.73 45.01 47.43 50.23
Days of Payables Outstanding
25.71 23.57 22.32 22.99 20.72
Operating Cycle
130.94 125.82 154.29 131.93 138.75
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 378.70 246.90 476.64 212.20
Free Cash Flow Per Share
0.00 187.49 75.50 333.48 59.10
CapEx Per Share
0.00 191.21 171.39 143.17 153.10
Free Cash Flow to Operating Cash Flow
0.00 0.50 0.31 0.70 0.28
Dividend Paid and CapEx Coverage Ratio
0.00 1.77 1.30 2.99 1.26
Capital Expenditure Coverage Ratio
0.00 1.98 1.44 3.33 1.39
Operating Cash Flow Coverage Ratio
0.00 9.72 3.42 4.43 1.18
Operating Cash Flow to Sales Ratio
0.00 0.16 0.13 0.26 0.13
Free Cash Flow Yield
0.00%6.62%2.80%14.13%3.03%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
14.49 10.13 15.40 6.66 26.43
Price-to-Sales (P/S) Ratio
1.18 1.18 1.37 1.30 1.21
Price-to-Book (P/B) Ratio
0.48 0.43 0.47 0.43 0.31
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 15.12 35.76 7.08 33.04
Price-to-Operating Cash Flow Ratio
0.00 7.48 10.94 4.95 9.20
Price-to-Earnings Growth (PEG) Ratio
1.18 0.17 -0.30 0.02 -0.45
Price-to-Fair Value
0.48 0.43 0.47 0.43 0.31
Enterprise Value Multiple
6.74 4.68 6.60 3.34 8.90
Enterprise Value
31.61B 25.82B 28.10B 23.12B 22.11B
EV to EBITDA
6.86 4.68 6.60 3.34 8.90
EV to Sales
1.12 1.03 1.28 1.13 1.23
EV to Free Cash Flow
0.00 13.24 33.34 6.19 33.38
EV to Operating Cash Flow
0.00 6.55 10.20 4.33 9.30
Tangible Book Value Per Share
6.76K 6.52K 5.71K 5.53K 6.21K
Shareholders’ Equity Per Share
6.77K 6.53K 5.72K 5.54K 6.22K
Tax and Other Ratios
Effective Tax Rate
0.25 0.26 0.30 0.29 0.30
Revenue Per Share
2.74K 2.40K 1.97K 1.82K 1.61K
Net Income Per Share
222.58 279.63 175.37 354.26 73.88
Tax Burden
0.75 0.74 0.70 0.71 0.70
Interest Burden
1.03 1.00 1.00 1.00 0.99
Research & Development to Revenue
0.00 0.01 0.01 0.01 0.02
SG&A to Revenue
-0.03 0.15 0.15 0.15 0.17
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.35 0.98 1.35 2.87
Currency in JPY