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Studio Alice Co., Ltd. (JP:2305)
:2305
Japanese Market

Studio Alice Co., Ltd. (2305) Ratios

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Studio Alice Co., Ltd. Ratios

JP:2305's free cash flow for Q1 2025 was ¥0.19. For the 2025 fiscal year, JP:2305's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.40 3.98 3.67 3.25 2.83
Quick Ratio
3.06 3.67 3.35 2.95 2.63
Cash Ratio
2.45 3.33 2.96 2.56 2.37
Solvency Ratio
0.44 0.50 0.47 0.49 0.53
Operating Cash Flow Ratio
0.00 1.08 0.92 0.58 1.16
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 4.52
Net Current Asset Value
¥ 13.38B¥ 13.17B¥ 11.39B¥ 10.01B¥ 9.32B
Leverage Ratios
Debt-to-Assets Ratio
0.02 0.06 0.10 0.11 0.10
Debt-to-Equity Ratio
0.03 0.08 0.14 0.16 0.16
Debt-to-Capital Ratio
0.02 0.08 0.12 0.14 0.14
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.35 1.38 1.43 1.48 1.53
Debt Service Coverage Ratio
11.29 242.54 249.37 257.93 3.47
Interest Coverage Ratio
147.50 142.28 104.87 165.55 259.07
Debt to Market Cap
0.01 0.00 0.00 0.00 0.06
Interest Debt Per Share
45.56 149.69 240.96 277.61 265.64
Net Debt to EBITDA
-3.01 -2.80 -2.31 -1.76 -1.58
Profitability Margins
Gross Profit Margin
22.58%23.44%22.90%26.45%31.02%
EBIT Margin
6.56%6.49%5.32%9.24%14.00%
EBITDA Margin
16.44%17.03%16.99%19.52%22.83%
Operating Profit Margin
7.44%8.49%6.27%10.42%14.79%
Pretax Profit Margin
6.45%6.43%5.26%9.18%13.94%
Net Profit Margin
4.06%3.83%3.18%5.85%8.89%
Continuous Operations Profit Margin
4.08%3.87%3.19%5.89%9.04%
Net Income Per EBT
62.87%59.65%60.46%63.78%63.75%
EBT Per EBIT
86.76%75.75%83.82%88.10%94.25%
Return on Assets (ROA)
3.32%3.31%2.73%5.22%8.37%
Return on Equity (ROE)
4.61%4.58%3.90%7.72%12.77%
Return on Capital Employed (ROCE)
7.36%8.54%6.32%11.09%17.15%
Return on Invested Capital (ROIC)
4.59%4.92%3.56%6.69%9.95%
Return on Tangible Assets
3.39%3.39%2.80%5.35%8.57%
Earnings Yield
4.01%3.99%3.36%6.46%9.76%
Efficiency Ratios
Receivables Turnover
17.81 38.91 37.50 36.82 48.82
Payables Turnover
81.40 115.33 107.26 89.93 93.37
Inventory Turnover
11.01 14.81 13.86 13.63 17.45
Fixed Asset Turnover
3.47 3.36 2.95 2.29 3.05
Asset Turnover
0.82 0.86 0.86 0.89 0.94
Working Capital Turnover Ratio
2.10 2.09 2.25 2.53 3.07
Cash Conversion Cycle
49.17 30.87 32.66 32.63 24.48
Days of Sales Outstanding
20.50 9.38 9.73 9.91 7.48
Days of Inventory Outstanding
33.16 24.65 26.33 26.78 20.91
Days of Payables Outstanding
4.48 3.16 3.40 4.06 3.91
Operating Cycle
53.65 34.03 36.06 36.69 28.39
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 373.07 335.57 237.99 551.94
Free Cash Flow Per Share
0.00 274.08 129.42 -8.98 274.71
CapEx Per Share
0.00 98.98 206.15 246.96 277.23
Free Cash Flow to Operating Cash Flow
0.00 0.73 0.39 -0.04 0.50
Dividend Paid and CapEx Coverage Ratio
0.00 2.21 1.22 0.75 1.69
Capital Expenditure Coverage Ratio
0.00 3.77 1.63 0.96 1.99
Operating Cash Flow Coverage Ratio
0.00 2.51 1.40 0.86 2.09
Operating Cash Flow to Sales Ratio
0.00 0.18 0.16 0.10 0.23
Free Cash Flow Yield
0.00%13.60%6.38%-0.44%12.60%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
25.00 25.07 29.79 15.47 10.24
Price-to-Sales (P/S) Ratio
1.01 0.96 0.95 0.91 0.91
Price-to-Book (P/B) Ratio
1.12 1.15 1.16 1.19 1.31
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 7.35 15.69 -229.19 7.94
Price-to-Operating Cash Flow Ratio
0.00 5.40 6.05 8.64 3.95
Price-to-Earnings Growth (PEG) Ratio
-1.76 1.40 -0.61 -0.41 0.21
Price-to-Fair Value
1.12 1.15 1.16 1.19 1.31
Enterprise Value Multiple
3.16 2.84 3.26 2.88 2.41
Enterprise Value
17.28B 17.23B 20.17B 21.71B 22.35B
EV to EBITDA
3.14 2.84 3.26 2.88 2.41
EV to Sales
0.52 0.48 0.55 0.56 0.55
EV to Free Cash Flow
0.00 3.70 9.17 -142.45 4.79
EV to Operating Cash Flow
0.00 2.72 3.54 5.37 2.38
Tangible Book Value Per Share
1.73K 1.77K 1.76K 1.74K 1.68K
Shareholders’ Equity Per Share
1.78K 1.75K 1.75K 1.72K 1.67K
Tax and Other Ratios
Effective Tax Rate
0.37 0.40 0.39 0.36 0.35
Revenue Per Share
1.97K 2.10K 2.14K 2.27K 2.39K
Net Income Per Share
80.00 80.38 68.15 132.93 212.79
Tax Burden
0.63 0.60 0.60 0.64 0.64
Interest Burden
0.98 0.99 0.99 0.99 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
-0.03 0.08 0.09 0.08 0.08
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 4.64 4.92 1.14 1.65
Currency in JPY