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GAKUJO Co., Ltd. (JP:2301)
:2301
Japanese Market

GAKUJO Co., Ltd. (2301) Ratios

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GAKUJO Co., Ltd. Ratios

JP:2301's free cash flow for Q1 2025 was ¥0.50. For the 2025 fiscal year, JP:2301'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
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
4.41 4.41 4.20 3.15 4.63
Quick Ratio
4.39 4.39 4.20 3.14 4.63
Cash Ratio
2.89 2.89 1.94 2.08 3.33
Solvency Ratio
0.98 0.98 1.08 0.81 0.97
Operating Cash Flow Ratio
0.56 0.97 0.80 1.08 1.11
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 6.44B¥ 6.44B¥ 6.27B¥ 4.29B¥ 4.64B
Leverage Ratios
Debt-to-Assets Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Equity Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.15 1.15 1.16 1.18 1.13
Debt Service Coverage Ratio
0.00 0.00 0.00 0.00 15.77
Interest Coverage Ratio
0.00 0.00 0.00 0.00 16.72
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.00 0.00 0.00 0.00 6.90
Net Debt to EBITDA
-1.93 -1.93 -1.37 -1.78 -2.08
Profitability Margins
Gross Profit Margin
65.19%62.55%66.39%66.80%66.53%
EBIT Margin
24.09%24.09%24.76%26.30%23.94%
EBITDA Margin
26.76%26.76%26.72%28.03%31.66%
Operating Profit Margin
21.17%21.17%24.76%26.30%23.94%
Pretax Profit Margin
24.09%24.09%28.46%29.18%29.70%
Net Profit Margin
17.17%17.17%20.78%19.96%20.62%
Continuous Operations Profit Margin
17.17%17.17%20.78%19.96%20.62%
Net Income Per EBT
71.29%71.29%73.02%68.41%69.43%
EBT Per EBIT
113.76%113.76%114.95%110.93%124.06%
Return on Assets (ROA)
11.06%11.06%13.32%11.24%10.11%
Return on Equity (ROE)
13.50%12.72%15.40%13.22%11.42%
Return on Capital Employed (ROCE)
15.41%15.41%18.06%17.11%13.01%
Return on Invested Capital (ROIC)
10.99%10.99%13.19%11.71%9.03%
Return on Tangible Assets
11.76%11.76%13.91%11.60%10.35%
Earnings Yield
7.93%8.67%9.62%7.53%6.90%
Efficiency Ratios
Receivables Turnover
4.98 4.98 4.74 5.02 4.31
Payables Turnover
8.54 9.18 8.68 8.25 7.03
Inventory Turnover
125.50 135.02 282.82 189.24 256.18
Fixed Asset Turnover
10.12 10.12 10.21 10.37 8.06
Asset Turnover
0.64 0.64 0.64 0.56 0.49
Working Capital Turnover Ratio
1.71 1.67 1.95 1.87 1.21
Cash Conversion Cycle
33.46 36.27 36.28 30.36 34.18
Days of Sales Outstanding
73.31 73.31 77.02 72.66 84.71
Days of Inventory Outstanding
2.91 2.70 1.29 1.93 1.42
Days of Payables Outstanding
42.75 39.74 42.04 44.23 51.95
Operating Cycle
76.21 76.01 78.32 74.59 86.13
Cash Flow Ratios
Operating Cash Flow Per Share
81.25 140.45 117.79 163.30 105.76
Free Cash Flow Per Share
77.45 139.61 67.67 146.05 96.64
CapEx Per Share
3.80 0.83 50.12 17.25 9.12
Free Cash Flow to Operating Cash Flow
0.95 0.99 0.57 0.89 0.91
Dividend Paid and CapEx Coverage Ratio
2.66 1.92 1.14 2.47 2.19
Capital Expenditure Coverage Ratio
21.39 168.91 2.35 9.47 11.60
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.10 0.17 0.15 0.26 0.22
Free Cash Flow Yield
4.38%8.65%4.05%8.75%6.72%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
12.61 11.53 10.39 13.28 14.48
Price-to-Sales (P/S) Ratio
2.16 1.98 2.16 2.65 2.99
Price-to-Book (P/B) Ratio
1.60 1.47 1.60 1.76 1.65
Price-to-Free Cash Flow (P/FCF) Ratio
22.83 11.56 24.69 11.43 14.89
Price-to-Operating Cash Flow Ratio
21.82 11.49 14.19 10.23 13.61
Price-to-Earnings Growth (PEG) Ratio
3.28 -0.87 0.37 0.50 8.27
Price-to-Fair Value
1.60 1.47 1.60 1.76 1.65
Enterprise Value Multiple
6.14 5.47 6.71 7.68 7.35
Enterprise Value
18.11B 16.13B 19.25B 18.91B 15.77B
EV to EBITDA
6.14 5.47 6.71 7.68 7.35
EV to Sales
1.64 1.46 1.79 2.15 2.33
EV to Free Cash Flow
17.37 8.55 20.51 9.28 11.61
EV to Operating Cash Flow
16.56 8.50 11.78 8.30 10.60
Tangible Book Value Per Share
1.11K 1.10K 992.47 916.37 847.66
Shareholders’ Equity Per Share
1.11K 1.10K 1.04K 951.25 870.01
Tax and Other Ratios
Effective Tax Rate
0.29 0.29 0.27 0.32 0.31
Revenue Per Share
818.78 815.13 773.67 629.95 481.74
Net Income Per Share
140.60 139.97 160.77 125.74 99.35
Tax Burden
0.71 0.71 0.73 0.68 0.69
Interest Burden
1.00 1.00 1.15 1.11 1.24
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
0.79 1.00 0.54 0.89 0.74
Currency in JPY