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Fonfun Corporation (JP:2323)
:2323
Japanese Market
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Fonfun Corporation (2323) Ratios

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Fonfun Corporation Ratios

JP:2323's free cash flow for Q3 2024 was ¥0.52. For the 2024 fiscal year, JP:2323'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 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.16 4.50 2.70 3.66 3.56
Quick Ratio
2.16 4.50 2.69 3.74 3.57
Cash Ratio
1.59 3.64 2.22 2.90 2.84
Solvency Ratio
0.27 0.30 0.17 0.24 0.15
Operating Cash Flow Ratio
0.00 0.97 0.40 0.49 >-0.01
Short-Term Operating Cash Flow Coverage
0.00 2.76 0.56 0.83 >-0.01
Net Current Asset Value
¥ -235.30M¥ 427.03M¥ 298.71M¥ 337.36M¥ 265.03M
Leverage Ratios
Debt-to-Assets Ratio
0.43 0.25 0.33 0.27 0.31
Debt-to-Equity Ratio
0.92 0.40 0.58 0.42 0.52
Debt-to-Capital Ratio
0.48 0.29 0.37 0.30 0.34
Long-Term Debt-to-Capital Ratio
0.42 0.23 0.18 0.19 0.20
Financial Leverage Ratio
2.16 1.62 1.74 1.59 1.67
Debt Service Coverage Ratio
1.46 1.77 0.29 0.24 0.76
Interest Coverage Ratio
11.83 20.29 10.12 10.08 1.13
Debt to Market Cap
0.18 0.09 0.59 0.50 0.27
Interest Debt Per Share
133.87 37.93 103.84 73.54 84.32
Net Debt to EBITDA
1.15 -4.45 -4.49 -10.73 -2.29
Profitability Margins
Gross Profit Margin
36.17%58.25%61.73%68.96%70.72%
EBIT Margin
5.50%6.38%3.63%-2.14%8.38%
EBITDA Margin
14.28%13.13%9.18%4.57%17.42%
Operating Profit Margin
11.67%10.85%6.75%7.40%1.05%
Pretax Profit Margin
4.51%5.84%6.40%6.98%2.18%
Net Profit Margin
12.84%9.74%6.27%6.99%0.72%
Continuous Operations Profit Margin
12.83%9.74%2.96%-2.89%7.59%
Net Income Per EBT
284.44%166.72%97.91%100.18%33.21%
EBT Per EBIT
38.67%53.83%94.86%94.29%208.42%
Return on Assets (ROA)
8.69%6.76%3.88%4.58%0.45%
Return on Equity (ROE)
20.62%10.96%6.75%7.26%0.75%
Return on Capital Employed (ROCE)
9.85%9.17%5.68%6.08%0.80%
Return on Invested Capital (ROIC)
24.97%14.20%4.43%5.29%0.23%
Return on Tangible Assets
17.67%7.72%5.14%5.89%0.61%
Earnings Yield
3.71%2.46%7.28%8.56%0.44%
Efficiency Ratios
Receivables Turnover
7.12 5.68 9.93 0.00 0.00
Payables Turnover
10.92 7.08 19.51 6.44 8.76
Inventory Turnover
0.00 768.82 94.00 -12.69 -73.43
Fixed Asset Turnover
796.78 223.70 120.58 95.12 55.26
Asset Turnover
0.68 0.69 0.62 0.65 0.62
Working Capital Turnover Ratio
2.83 1.36 1.34 1.27 1.30
Cash Conversion Cycle
17.81 13.11 21.92 -85.45 -46.66
Days of Sales Outstanding
51.24 64.22 36.75 0.00 0.00
Days of Inventory Outstanding
0.00 0.47 3.88 -28.76 -4.97
Days of Payables Outstanding
33.43 51.59 18.71 56.69 41.69
Operating Cycle
51.24 64.70 40.63 -28.76 -4.97
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 26.38 32.48 27.09 -0.13
Free Cash Flow Per Share
0.00 26.05 31.62 26.05 -3.55
CapEx Per Share
0.00 0.33 0.86 1.04 3.42
Free Cash Flow to Operating Cash Flow
0.00 0.99 0.97 0.96 27.47
Dividend Paid and CapEx Coverage Ratio
0.00 79.34 37.98 26.06 -0.04
Capital Expenditure Coverage Ratio
0.00 79.34 37.98 26.06 -0.04
Operating Cash Flow Coverage Ratio
0.00 0.71 0.32 0.38 >-0.01
Operating Cash Flow to Sales Ratio
0.00 0.25 0.17 0.15 >-0.01
Free Cash Flow Yield
6.76%6.28%19.16%17.96%-1.33%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
26.82 40.57 13.75 11.68 226.22
Price-to-Sales (P/S) Ratio
3.44 3.95 0.86 0.82 1.64
Price-to-Book (P/B) Ratio
5.03 4.45 0.93 0.85 1.69
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 15.91 5.22 5.57 -75.37
Price-to-Operating Cash Flow Ratio
0.00 15.71 5.08 5.35 -2.07K
Price-to-Earnings Growth (PEG) Ratio
2.80 0.16 -4.16 0.01 -1.42
Price-to-Fair Value
5.03 4.45 0.93 0.85 1.69
Enterprise Value Multiple
25.26 25.64 4.89 7.15 7.10
Enterprise Value
5.30B 2.36B 286.87M 193.40M 674.80M
EV to EBITDA
25.36 25.64 4.89 7.15 7.10
EV to Sales
3.62 3.37 0.45 0.33 1.24
EV to Free Cash Flow
0.00 13.56 2.72 2.23 -56.99
EV to Operating Cash Flow
0.00 13.39 2.65 2.14 -1.57K
Tangible Book Value Per Share
-13.98 74.26 101.91 110.83 85.97
Shareholders’ Equity Per Share
142.91 93.20 177.83 171.00 158.62
Tax and Other Ratios
Effective Tax Rate
-1.84 -0.67 0.02 >-0.01 0.67
Revenue Per Share
208.91 104.90 191.48 177.56 163.48
Net Income Per Share
26.81 10.22 12.00 12.41 1.18
Tax Burden
2.84 1.67 0.98 1.00 0.33
Interest Burden
0.82 0.92 1.77 -3.27 0.26
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.15 0.13 0.14 0.15
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 2.58 2.65 2.19 -0.04
Currency in JPY
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