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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
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
2.34 4.50 2.70 3.66 3.56
Quick Ratio
2.34 4.50 2.69 3.74 3.57
Cash Ratio
1.77 3.64 2.22 2.90 2.84
Solvency Ratio
0.23 0.30 0.17 0.24 0.15
Operating Cash Flow Ratio
0.05 0.97 0.40 0.49 >-0.01
Short-Term Operating Cash Flow Coverage
0.09 2.76 0.56 0.83 >-0.01
Net Current Asset Value
¥ -253.20M¥ 427.03M¥ 298.71M¥ 337.36M¥ 265.03M
Leverage Ratios
Debt-to-Assets Ratio
0.45 0.25 0.33 0.27 0.31
Debt-to-Equity Ratio
1.02 0.40 0.58 0.42 0.52
Debt-to-Capital Ratio
0.50 0.29 0.37 0.30 0.34
Long-Term Debt-to-Capital Ratio
0.45 0.23 0.18 0.19 0.20
Financial Leverage Ratio
2.24 1.62 1.74 1.59 1.67
Debt Service Coverage Ratio
1.29 1.77 0.29 0.24 0.76
Interest Coverage Ratio
13.47 20.29 10.12 10.08 1.13
Debt to Market Cap
0.34 0.09 0.59 0.50 0.27
Interest Debt Per Share
170.76 37.93 103.84 73.54 84.32
Net Debt to EBITDA
1.66 -4.45 -4.49 -10.73 -2.29
Profitability Margins
Gross Profit Margin
41.96%58.25%61.73%68.96%70.72%
EBIT Margin
4.61%6.38%3.63%-2.14%8.38%
EBITDA Margin
12.61%13.13%9.18%4.57%17.42%
Operating Profit Margin
11.80%10.85%6.75%7.40%1.05%
Pretax Profit Margin
3.73%5.84%6.40%6.98%2.18%
Net Profit Margin
13.35%9.74%6.27%6.99%0.72%
Continuous Operations Profit Margin
13.35%9.74%2.96%-2.89%7.59%
Net Income Per EBT
358.17%166.72%97.91%100.18%33.21%
EBT Per EBIT
31.57%53.83%94.86%94.29%208.42%
Return on Assets (ROA)
7.88%6.76%3.88%4.58%0.45%
Return on Equity (ROE)
20.50%10.96%6.75%7.26%0.75%
Return on Capital Employed (ROCE)
8.57%9.17%5.68%6.08%0.80%
Return on Invested Capital (ROIC)
27.44%14.20%4.43%5.29%0.23%
Return on Tangible Assets
15.73%7.72%5.14%5.89%0.61%
Earnings Yield
7.20%2.46%7.28%8.56%0.44%
Efficiency Ratios
Receivables Turnover
6.19 5.68 9.93 0.00 0.00
Payables Turnover
10.57 7.08 19.51 6.44 8.76
Inventory Turnover
0.00 768.82 94.00 -12.69 -73.43
Fixed Asset Turnover
623.13 223.70 120.58 95.12 55.26
Asset Turnover
0.59 0.69 0.62 0.65 0.62
Working Capital Turnover Ratio
2.44 1.41 1.34 1.27 1.30
Cash Conversion Cycle
24.45 13.11 21.92 -85.45 -46.66
Days of Sales Outstanding
58.97 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
34.52 51.59 18.71 56.69 41.69
Operating Cycle
58.97 64.70 40.63 -28.76 -4.97
Cash Flow Ratios
Operating Cash Flow Per Share
3.40 26.38 32.48 27.09 -0.13
Free Cash Flow Per Share
3.40 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
1.00 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
0.02 0.71 0.32 0.38 >-0.01
Operating Cash Flow to Sales Ratio
0.02 0.25 0.17 0.15 >-0.01
Free Cash Flow Yield
0.69%6.28%19.16%17.96%-1.33%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
13.83 40.57 13.75 11.68 226.22
Price-to-Sales (P/S) Ratio
2.24 3.95 0.86 0.82 1.64
Price-to-Book (P/B) Ratio
2.45 4.45 0.93 0.85 1.69
Price-to-Free Cash Flow (P/FCF) Ratio
144.25 15.91 5.22 5.57 -75.37
Price-to-Operating Cash Flow Ratio
119.09 15.71 5.08 5.35 -2.07K
Price-to-Earnings Growth (PEG) Ratio
0.04 0.16 -4.16 0.01 -1.42
Price-to-Fair Value
2.45 4.45 0.93 0.85 1.69
Enterprise Value Multiple
19.38 25.64 4.89 7.15 7.10
Enterprise Value
3.12B 2.36B 286.87M 193.40M 674.80M
EV to EBITDA
19.47 25.64 4.89 7.15 7.10
EV to Sales
2.46 3.37 0.45 0.33 1.24
EV to Free Cash Flow
158.44 13.56 2.72 2.23 -56.99
EV to Operating Cash Flow
158.44 13.39 2.65 2.14 -1.57K
Tangible Book Value Per Share
-19.87 74.26 101.91 110.83 85.97
Shareholders’ Equity Per Share
165.58 93.20 177.83 171.00 158.62
Tax and Other Ratios
Effective Tax Rate
-2.58 -0.67 0.02 >-0.01 0.67
Revenue Per Share
219.44 104.90 191.48 177.56 163.48
Net Income Per Share
29.29 10.22 12.00 12.41 1.18
Tax Burden
3.58 1.67 0.98 1.00 0.33
Interest Burden
0.81 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
0.68 2.58 2.65 2.19 -0.04
Currency in JPY
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