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

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GAKUJO Co., Ltd. Ratios

JP:2301's free cash flow for Q2 2024 was ¥0.63. For the 2024 fiscal year, JP:2301's free cash flow was decreased by ¥ and operating cash flow was ¥0.26. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
4.63 3.15 4.63 5.91 8.36
Quick Ratio
4.63 3.14 4.63 5.91 8.35
Cash Ratio
3.33 2.08 3.33 4.04 6.03
Solvency Ratio
0.97 0.81 0.97 1.00 1.06
Operating Cash Flow Ratio
1.11 1.08 1.11 1.31 0.92
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 4.64B¥ 4.29B¥ 4.64B¥ 6.07B¥ 5.40B
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
1.13 1.18 1.13 1.13 1.09
Debt Service Coverage Ratio
15.77 0.00 15.77 0.00 0.00
Interest Coverage Ratio
16.72 0.00 16.72 0.00 0.00
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
6.90 0.00 6.90 0.00 0.00
Net Debt to EBITDA
-2.08 -1.78 -2.08 -2.41 -3.10
Profitability Margins
Gross Profit Margin
66.53%66.80%66.53%67.42%65.92%
EBIT Margin
23.94%26.30%23.94%29.24%20.78%
EBITDA Margin
31.66%28.03%31.66%34.62%26.03%
Operating Profit Margin
23.94%26.30%23.94%29.24%20.78%
Pretax Profit Margin
29.70%29.18%29.70%32.38%23.68%
Net Profit Margin
20.62%19.96%20.62%22.23%16.21%
Continuous Operations Profit Margin
20.62%19.96%20.62%22.23%16.21%
Net Income Per EBT
69.43%68.41%69.43%68.66%68.46%
EBT Per EBIT
124.06%110.93%124.06%110.76%113.99%
Return on Assets (ROA)
10.11%11.24%10.11%10.30%7.75%
Return on Equity (ROE)
11.42%13.22%11.42%11.61%8.46%
Return on Capital Employed (ROCE)
13.01%17.11%13.01%14.97%10.61%
Return on Invested Capital (ROIC)
9.03%11.71%9.03%10.28%7.26%
Return on Tangible Assets
10.35%11.60%10.35%10.53%7.95%
Earnings Yield
6.90%7.53%6.90%8.10%6.63%
Efficiency Ratios
Receivables Turnover
4.31 5.02 4.31 3.64 4.15
Payables Turnover
7.03 8.25 7.03 6.55 6.59
Inventory Turnover
256.18 189.24 256.18 638.86 248.10
Fixed Asset Turnover
8.06 10.37 8.06 7.36 6.69
Asset Turnover
0.49 0.56 0.49 0.46 0.48
Working Capital Turnover Ratio
1.21 1.87 1.21 1.04 1.03
Cash Conversion Cycle
34.18 30.36 34.18 44.98 34.01
Days of Sales Outstanding
84.71 72.66 84.71 100.17 87.96
Days of Inventory Outstanding
1.42 1.93 1.42 0.57 1.47
Days of Payables Outstanding
51.95 44.23 51.95 55.76 55.41
Operating Cycle
86.13 74.59 86.13 100.74 89.43
Cash Flow Ratios
Operating Cash Flow Per Share
105.76 163.30 105.76 119.14 48.97
Free Cash Flow Per Share
96.64 146.05 96.64 110.66 40.53
CapEx Per Share
9.12 17.25 9.12 8.48 8.44
Free Cash Flow to Operating Cash Flow
0.91 0.89 0.91 0.93 0.83
Dividend Paid and CapEx Coverage Ratio
2.19 2.47 2.19 3.01 1.15
Capital Expenditure Coverage Ratio
11.60 9.47 11.60 14.05 5.80
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.22 0.26 0.22 0.27 0.12
Free Cash Flow Yield
6.72%8.75%6.72%9.18%4.18%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
14.48 13.28 14.48 12.34 15.07
Price-to-Sales (P/S) Ratio
2.99 2.65 2.99 2.74 2.44
Price-to-Book (P/B) Ratio
1.65 1.76 1.65 1.43 1.28
Price-to-Free Cash Flow (P/FCF) Ratio
14.89 11.43 14.89 10.89 23.91
Price-to-Operating Cash Flow Ratio
13.61 10.23 13.61 10.11 19.79
Price-to-Earnings Growth (PEG) Ratio
8.27 0.50 8.27 0.24 -0.46
Price-to-Fair Value
1.65 1.76 1.65 1.43 1.28
Enterprise Value Multiple
7.35 7.68 7.35 5.51 6.28
Enterprise Value
15.77B 18.91B 15.77B 11.88B 9.36B
EV to EBITDA
7.35 7.68 7.35 5.51 6.28
EV to Sales
2.33 2.15 2.33 1.91 1.64
EV to Free Cash Flow
11.61 9.28 11.61 7.58 16.01
EV to Operating Cash Flow
10.60 8.30 10.60 7.04 13.25
Tangible Book Value Per Share
847.66 916.37 847.66 820.32 739.38
Shareholders’ Equity Per Share
870.01 951.25 870.01 840.89 759.79
Tax and Other Ratios
Effective Tax Rate
0.31 0.32 0.31 0.31 0.32
Revenue Per Share
481.74 629.95 481.74 439.19 396.49
Net Income Per Share
99.35 125.74 99.35 97.64 64.29
Tax Burden
0.69 0.68 0.69 0.69 0.68
Interest Burden
1.24 1.11 1.24 1.11 1.14
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
0.74 0.89 0.74 0.84 0.52
Currency in JPY
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