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NJS Co., Ltd. (JP:2325)
:2325
Japanese Market

NJS Co., Ltd. (2325) Ratios

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NJS Co., Ltd. Ratios

JP:2325's free cash flow for Q2 2025 was ¥0.48. For the 2025 fiscal year, JP:2325's free cash flow was decreased by ¥ and operating cash flow was ¥0.12. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
4.89 4.89 5.88 5.80 5.08
Quick Ratio
4.71 4.71 5.66 5.66 4.67
Cash Ratio
3.21 3.21 4.09 4.12 3.30
Solvency Ratio
0.41 0.41 0.51 0.48 0.39
Operating Cash Flow Ratio
0.00 0.37 0.41 0.37 0.46
Short-Term Operating Cash Flow Coverage
0.00 3.00K 535.96 0.00 1.36K
Net Current Asset Value
¥ 20.62B¥ 20.62B¥ 20.53B¥ 19.26B¥ 16.45B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 0.00 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 0.00 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 0.00 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 <0.01 0.00 0.00
Financial Leverage Ratio
1.23 1.23 1.19 1.20 1.22
Debt Service Coverage Ratio
3.82K 3.82K 694.68 2.37M 1.38K
Interest Coverage Ratio
163.41K 163.41K 80.83K 1.62M 107.48K
Debt to Market Cap
<0.01 <0.01 <0.01 0.00 <0.01
Interest Debt Per Share
0.07 0.07 0.40 <0.01 0.15
Net Debt to EBITDA
-4.75 -4.75 -5.25 -5.31 -4.94
Profitability Margins
Gross Profit Margin
40.40%39.91%40.73%32.88%39.13%
EBIT Margin
13.15%13.15%13.24%13.02%13.26%
EBITDA Margin
15.11%15.11%14.91%14.69%14.71%
Operating Profit Margin
13.15%13.15%13.24%7.35%10.06%
Pretax Profit Margin
12.98%12.98%13.93%13.02%13.26%
Net Profit Margin
8.78%8.78%9.36%9.07%8.98%
Continuous Operations Profit Margin
8.79%8.79%9.39%9.11%8.99%
Net Income Per EBT
67.67%67.67%67.22%69.65%67.70%
EBT Per EBIT
98.68%98.68%105.24%177.16%131.83%
Return on Assets (ROA)
6.22%6.22%6.80%6.77%6.13%
Return on Equity (ROE)
7.64%7.66%8.10%8.15%7.50%
Return on Capital Employed (ROCE)
11.06%11.06%11.16%6.39%8.08%
Return on Invested Capital (ROIC)
7.49%7.49%7.52%4.47%5.48%
Return on Tangible Assets
6.45%6.45%6.96%6.94%6.29%
Earnings Yield
4.93%4.49%6.22%7.69%8.89%
Efficiency Ratios
Receivables Turnover
3.22 3.22 3.61 3.70 3.58
Payables Turnover
17.93 18.08 17.56 18.82 8.46
Inventory Turnover
14.20 14.31 13.86 24.11 6.80
Fixed Asset Turnover
17.71 17.71 20.11 18.71 6.26
Asset Turnover
0.71 0.71 0.73 0.75 0.68
Working Capital Turnover Ratio
1.16 1.16 1.10 1.18 1.13
Cash Conversion Cycle
118.59 118.55 106.59 94.27 112.50
Days of Sales Outstanding
113.24 113.24 101.05 98.52 102.00
Days of Inventory Outstanding
25.71 25.50 26.33 15.14 53.66
Days of Payables Outstanding
20.35 20.19 20.78 19.39 43.16
Operating Cycle
138.94 138.74 127.38 113.66 155.66
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 217.98 187.81 162.54 204.80
Free Cash Flow Per Share
0.00 179.19 174.26 110.53 99.72
CapEx Per Share
0.00 38.79 13.55 52.02 105.09
Free Cash Flow to Operating Cash Flow
0.00 0.82 0.93 0.68 0.49
Dividend Paid and CapEx Coverage Ratio
0.00 1.57 1.81 1.23 1.17
Capital Expenditure Coverage Ratio
0.00 5.62 13.86 3.12 1.95
Operating Cash Flow Coverage Ratio
0.00 3.00K 477.43 0.00 1.36K
Operating Cash Flow to Sales Ratio
0.00 0.08 0.08 0.07 0.10
Free Cash Flow Yield
0.00%3.51%4.87%4.06%4.90%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
20.30 22.25 16.09 13.01 11.25
Price-to-Sales (P/S) Ratio
1.78 1.95 1.51 1.18 1.01
Price-to-Book (P/B) Ratio
1.55 1.70 1.30 1.06 0.84
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 28.46 20.52 24.64 20.42
Price-to-Operating Cash Flow Ratio
0.00 23.40 19.03 16.75 9.94
Price-to-Earnings Growth (PEG) Ratio
11.64 7.05 2.61 0.83 -1.06
Price-to-Fair Value
1.55 1.70 1.30 1.06 0.84
Enterprise Value Multiple
7.05 8.18 4.85 2.72 1.92
Enterprise Value
26.46B 30.73B 16.36B 8.79B 5.44B
EV to EBITDA
7.05 8.18 4.85 2.72 1.92
EV to Sales
1.06 1.24 0.72 0.40 0.28
EV to Free Cash Flow
0.00 18.01 9.86 8.34 5.72
EV to Operating Cash Flow
0.00 14.81 9.15 5.67 2.79
Tangible Book Value Per Share
2.87K 2.87K 2.68K 2.50K 2.35K
Shareholders’ Equity Per Share
2.99K 2.99K 2.74K 2.57K 2.41K
Tax and Other Ratios
Effective Tax Rate
0.32 0.32 0.33 0.30 0.32
Revenue Per Share
2.61K 2.61K 2.37K 2.31K 2.02K
Net Income Per Share
229.11 229.24 222.23 209.33 181.04
Tax Burden
0.68 0.68 0.67 0.70 0.68
Interest Burden
0.99 0.99 1.05 1.00 1.00
Research & Development to Revenue
0.00 0.04 0.04 0.04 0.03
SG&A to Revenue
0.00 0.00 0.03 0.01 <0.01
Stock-Based Compensation to Revenue
<0.01 0.00 <0.01 0.00 0.00
Income Quality
0.00 0.95 0.85 0.78 0.77
Currency in JPY