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Cross Cat Co., Ltd. (JP:2307)
:2307
Japanese Market
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Cross Cat Co., Ltd. (2307) Ratios

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Cross Cat Co., Ltd. Ratios

JP:2307's free cash flow for Q4 2024 was ¥0.22. For the 2024 fiscal year, JP:2307's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.53 2.03 2.43 2.21 2.00
Quick Ratio
3.53 2.03 2.42 2.21 1.97
Cash Ratio
1.61 0.68 0.77 0.57 0.59
Solvency Ratio
0.58 0.35 0.34 0.30 0.18
Operating Cash Flow Ratio
0.00 0.35 0.29 0.29 0.17
Short-Term Operating Cash Flow Coverage
0.00 1.02 1.05 1.70 0.45
Net Current Asset Value
¥ 3.24B¥ 2.63B¥ 2.72B¥ 2.05B¥ 1.38B
Leverage Ratios
Debt-to-Assets Ratio
0.03 0.13 0.08 0.06 0.13
Debt-to-Equity Ratio
0.04 0.24 0.14 0.10 0.23
Debt-to-Capital Ratio
0.04 0.19 0.12 0.09 0.18
Long-Term Debt-to-Capital Ratio
0.00 >-0.01 0.00 0.00 0.00
Financial Leverage Ratio
1.49 1.86 1.69 1.75 1.80
Debt Service Coverage Ratio
215.68 1.26 1.70 2.36 0.65
Interest Coverage Ratio
253.29 500.46 1.22K 558.18 340.57
Debt to Market Cap
0.00 0.05 0.04 0.02 0.09
Interest Debt Per Share
16.55 83.34 47.41 27.72 54.54
Net Debt to EBITDA
-1.15 -0.55 -0.76 -0.69 -0.60
Profitability Margins
Gross Profit Margin
23.75%23.52%23.15%22.29%20.83%
EBIT Margin
12.16%12.50%10.91%9.66%6.19%
EBITDA Margin
13.39%13.85%12.15%11.17%7.78%
Operating Profit Margin
11.52%10.19%10.56%9.16%5.13%
Pretax Profit Margin
12.17%12.48%10.90%9.65%6.18%
Net Profit Margin
8.58%8.78%7.37%6.31%3.84%
Continuous Operations Profit Margin
8.58%8.78%7.37%6.31%3.84%
Net Income Per EBT
70.54%70.39%67.62%65.47%62.16%
EBT Per EBIT
105.61%122.43%103.22%105.34%120.49%
Return on Assets (ROA)
16.78%13.85%11.87%10.39%5.68%
Return on Equity (ROE)
25.16%25.80%20.09%18.14%10.23%
Return on Capital Employed (ROCE)
28.30%25.32%24.27%22.12%11.29%
Return on Invested Capital (ROIC)
19.96%14.85%14.69%13.40%5.93%
Return on Tangible Assets
17.25%14.38%12.50%11.08%6.24%
Earnings Yield
8.71%5.95%5.28%4.23%4.30%
Efficiency Ratios
Receivables Turnover
5.36 3.35 3.37 3.23 0.00
Payables Turnover
21.17 18.78 20.38 18.41 20.37
Inventory Turnover
0.00 0.00 2.60K 2.64K 128.50
Fixed Asset Turnover
47.33 36.51 23.24 25.56 19.21
Asset Turnover
1.96 1.58 1.61 1.65 1.48
Working Capital Turnover Ratio
3.72 4.13 4.24 4.86 4.37
Cash Conversion Cycle
50.89 89.66 90.67 93.38 -15.08
Days of Sales Outstanding
68.13 109.10 108.44 113.06 0.00
Days of Inventory Outstanding
0.00 0.00 0.14 0.14 2.84
Days of Payables Outstanding
17.24 19.43 17.91 19.82 17.92
Operating Cycle
68.13 109.10 108.58 113.20 2.84
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 84.25 49.09 45.34 23.96
Free Cash Flow Per Share
0.00 73.29 40.01 43.44 17.88
CapEx Per Share
0.00 10.96 9.08 1.90 6.08
Free Cash Flow to Operating Cash Flow
0.00 0.87 0.82 0.96 0.75
Dividend Paid and CapEx Coverage Ratio
0.00 1.71 1.96 3.51 1.40
Capital Expenditure Coverage Ratio
0.00 7.69 5.41 23.82 3.94
Operating Cash Flow Coverage Ratio
0.00 1.01 1.04 1.64 0.44
Operating Cash Flow to Sales Ratio
0.00 0.08 0.05 0.06 0.04
Free Cash Flow Yield
0.00%4.83%3.11%3.60%3.12%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
11.50 16.82 18.92 23.67 23.26
Price-to-Sales (P/S) Ratio
0.98 1.48 1.39 1.49 0.89
Price-to-Book (P/B) Ratio
2.88 4.34 3.80 4.29 2.38
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 20.71 32.11 27.79 32.05
Price-to-Operating Cash Flow Ratio
0.00 18.02 26.17 26.62 23.91
Price-to-Earnings Growth (PEG) Ratio
1.80 0.51 0.57 0.22 -0.95
Price-to-Fair Value
2.88 4.34 3.80 4.29 2.38
Enterprise Value Multiple
6.18 10.12 10.72 12.69 10.89
Enterprise Value
13.44B 20.92B 18.03B 17.18B 8.15B
EV to EBITDA
6.17 10.12 10.72 12.69 10.89
EV to Sales
0.83 1.40 1.30 1.42 0.85
EV to Free Cash Flow
0.00 19.65 30.00 26.36 30.38
EV to Operating Cash Flow
0.00 17.09 24.45 25.25 22.67
Tangible Book Value Per Share
380.92 326.12 308.94 250.79 201.89
Shareholders’ Equity Per Share
396.92 349.89 337.97 281.21 240.76
Tax and Other Ratios
Effective Tax Rate
0.29 0.30 0.32 0.35 0.38
Revenue Per Share
1.16K 1.03K 921.20 807.65 641.49
Net Income Per Share
99.43 90.27 67.91 51.00 24.63
Tax Burden
0.71 0.70 0.68 0.65 0.62
Interest Burden
1.00 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 <0.01 0.00
SG&A to Revenue
0.00 0.02 0.02 0.02 0.02
Stock-Based Compensation to Revenue
0.00 0.00 <0.01 0.00 0.00
Income Quality
0.00 0.93 0.49 0.58 0.60
Currency in JPY
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