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Systena Corporation (JP:2317)
:2317
Japanese Market

Systena Corporation (2317) Ratios

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Systena Corporation Ratios

JP:2317's free cash flow for Q2 2025 was ¥0.26. For the 2025 fiscal year, JP:2317's free cash flow was decreased by ¥ and operating cash flow was ¥0.17. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.59 2.37 3.15 3.00 2.88
Quick Ratio
2.52 2.26 3.07 2.89 2.80
Cash Ratio
1.41 1.15 1.98 1.78 1.64
Solvency Ratio
0.60 0.48 0.51 0.55 0.48
Operating Cash Flow Ratio
0.59 0.43 0.60 0.54 0.42
Short-Term Operating Cash Flow Coverage
6.77 5.17 5.91 4.93 3.58
Net Current Asset Value
¥ 28.01B¥ 25.37B¥ 32.65B¥ 28.05B¥ 24.70B
Leverage Ratios
Debt-to-Assets Ratio
0.03 0.03 0.03 0.03 0.04
Debt-to-Equity Ratio
0.04 0.05 0.04 0.05 0.05
Debt-to-Capital Ratio
0.04 0.05 0.04 0.04 0.05
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.51 1.59 1.42 1.43 1.46
Debt Service Coverage Ratio
6.87 5.73 5.03 4.96 4.20
Interest Coverage Ratio
1.01K 1.10K 1.39K 1.41K 1.30K
Debt to Market Cap
<0.01 0.01 0.01 0.01 <0.01
Interest Debt Per Share
4.38 4.26 4.02 4.02 4.02
Net Debt to EBITDA
-1.57 -1.62 -2.72 -2.27 -2.21
Profitability Margins
Gross Profit Margin
25.67%25.09%23.50%24.68%24.71%
EBIT Margin
15.90%14.18%12.93%13.37%13.26%
EBITDA Margin
16.42%14.73%13.68%13.85%13.92%
Operating Profit Margin
15.57%14.43%12.62%13.21%13.95%
Pretax Profit Margin
15.88%14.17%12.92%13.36%13.14%
Net Profit Margin
11.33%10.14%9.40%9.82%9.18%
Continuous Operations Profit Margin
11.34%10.14%9.43%9.87%9.24%
Net Income Per EBT
71.35%71.58%72.74%73.50%69.85%
EBT Per EBIT
102.02%98.15%102.36%101.13%94.20%
Return on Assets (ROA)
18.94%16.38%13.38%14.97%13.78%
Return on Equity (ROE)
31.27%26.12%18.98%21.41%20.13%
Return on Capital Employed (ROCE)
38.66%36.42%25.06%28.29%30.05%
Return on Invested Capital (ROIC)
26.47%24.89%17.58%20.01%20.10%
Return on Tangible Assets
18.99%16.43%13.45%15.07%13.87%
Earnings Yield
5.65%6.42%6.96%6.51%3.59%
Efficiency Ratios
Receivables Turnover
4.98 4.49 5.16 5.18 4.79
Payables Turnover
8.36 6.91 9.14 9.21 8.63
Inventory Turnover
54.64 30.51 48.25 37.40 42.70
Fixed Asset Turnover
63.86 63.30 55.15 23.22 25.40
Asset Turnover
1.67 1.62 1.42 1.52 1.50
Working Capital Turnover Ratio
3.35 2.86 2.52 2.81 2.87
Cash Conversion Cycle
36.36 40.36 38.40 40.63 42.38
Days of Sales Outstanding
73.35 81.21 70.76 70.51 76.14
Days of Inventory Outstanding
6.68 11.96 7.57 9.76 8.55
Days of Payables Outstanding
43.68 52.81 39.92 39.64 42.31
Operating Cycle
80.03 93.17 78.33 80.27 84.69
Cash Flow Ratios
Operating Cash Flow Per Share
29.34 21.90 23.63 19.74 14.31
Free Cash Flow Per Share
28.02 21.04 22.75 16.75 12.97
CapEx Per Share
1.32 0.87 0.88 2.99 1.34
Free Cash Flow to Operating Cash Flow
0.95 0.96 0.96 0.85 0.91
Dividend Paid and CapEx Coverage Ratio
2.19 1.82 2.38 1.88 2.26
Capital Expenditure Coverage Ratio
22.22 25.21 26.85 6.60 10.68
Operating Cash Flow Coverage Ratio
6.77 5.17 5.91 4.93 3.58
Operating Cash Flow to Sales Ratio
0.12 0.10 0.12 0.10 0.08
Free Cash Flow Yield
5.52%5.83%8.49%5.78%3.01%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
17.71 15.59 14.36 15.35 27.86
Price-to-Sales (P/S) Ratio
2.01 1.58 1.35 1.51 2.56
Price-to-Book (P/B) Ratio
5.08 4.07 2.73 3.29 5.61
Price-to-Free Cash Flow (P/FCF) Ratio
18.13 17.16 11.78 17.31 33.23
Price-to-Operating Cash Flow Ratio
17.31 16.48 11.34 14.69 30.12
Price-to-Earnings Growth (PEG) Ratio
1.56 0.65 -12.33 0.69 1.36
Price-to-Fair Value
5.08 4.07 2.73 3.29 5.61
Enterprise Value Multiple
10.65 9.11 7.15 8.61 16.16
Enterprise Value
158.20B 112.23B 75.22B 88.87B 146.86B
EV to EBITDA
10.65 9.11 7.15 8.61 16.16
EV to Sales
1.75 1.34 0.98 1.19 2.25
EV to Free Cash Flow
15.79 14.58 8.53 13.69 29.23
EV to Operating Cash Flow
15.08 14.00 8.21 11.62 26.49
Tangible Book Value Per Share
100.93 89.55 98.98 88.62 77.17
Shareholders’ Equity Per Share
100.03 88.69 98.34 88.20 76.83
Tax and Other Ratios
Effective Tax Rate
0.29 0.28 0.27 0.26 0.30
Revenue Per Share
253.17 228.44 198.59 192.36 168.49
Net Income Per Share
28.69 23.16 18.67 18.89 15.47
Tax Burden
0.71 0.72 0.73 0.74 0.70
Interest Burden
1.00 1.00 1.00 1.00 0.99
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
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
1.02 0.95 1.27 0.77 0.65
Currency in JPY