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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 ¥0.13. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
4.84 5.88 5.80 5.08 4.49
Quick Ratio
4.64 5.66 5.66 4.67 3.56
Cash Ratio
3.61 4.09 4.12 3.30 2.79
Solvency Ratio
0.38 0.51 0.48 0.39 0.36
Operating Cash Flow Ratio
0.00 0.41 0.37 0.46 0.05
Short-Term Operating Cash Flow Coverage
0.00 535.96 0.00 1.36K 79.49
Net Current Asset Value
¥ 19.90B¥ 20.53B¥ 19.26B¥ 16.45B¥ 15.69B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 0.00 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 0.00 <0.01 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 0.00 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
<0.01 0.00 0.00 0.00 <0.01
Financial Leverage Ratio
1.24 1.19 1.20 1.22 1.28
Debt Service Coverage Ratio
91.96K 741.13 2.37M 1.38K 740.66
Interest Coverage Ratio
115.86K 80.90K 1.62M 107.48K 58.70K
Debt to Market Cap
<0.01 <0.01 0.00 <0.01 <0.01
Interest Debt Per Share
2.81 0.35 <0.01 0.15 0.46
Net Debt to EBITDA
-5.46 -5.01 -5.31 -4.94 -4.38
Profitability Margins
Gross Profit Margin
41.06%41.30%32.88%39.13%39.22%
EBIT Margin
13.24%13.93%13.02%13.26%14.76%
EBITDA Margin
15.31%15.61%14.69%14.71%15.89%
Operating Profit Margin
13.61%13.25%7.35%10.06%14.28%
Pretax Profit Margin
13.51%13.93%13.02%13.26%14.76%
Net Profit Margin
9.00%9.36%9.07%8.98%9.99%
Continuous Operations Profit Margin
9.00%9.39%9.11%8.99%10.00%
Net Income Per EBT
66.59%67.22%69.65%67.70%67.69%
EBT Per EBIT
99.29%105.15%177.16%131.83%103.32%
Return on Assets (ROA)
6.01%6.80%6.77%6.13%7.01%
Return on Equity (ROE)
7.67%8.10%8.15%7.50%8.99%
Return on Capital Employed (ROCE)
10.77%11.17%6.39%8.08%12.16%
Return on Invested Capital (ROIC)
7.17%7.53%4.47%5.48%8.24%
Return on Tangible Assets
6.25%6.96%6.94%6.29%7.13%
Earnings Yield
4.66%6.22%7.69%8.89%10.47%
Efficiency Ratios
Receivables Turnover
4.78 3.61 0.00 0.00 5.87
Payables Turnover
26.44 17.39 18.82 8.46 10.29
Inventory Turnover
12.33 13.73 24.11 6.80 2.61
Fixed Asset Turnover
18.72 20.11 18.71 6.26 7.31
Asset Turnover
0.67 0.73 0.75 0.68 0.70
Working Capital Turnover Ratio
1.07 1.10 1.18 1.13 1.17
Cash Conversion Cycle
92.18 106.64 -4.25 10.50 166.28
Days of Sales Outstanding
76.37 101.05 0.00 0.00 62.18
Days of Inventory Outstanding
29.61 26.58 15.14 53.66 139.58
Days of Payables Outstanding
13.80 20.98 19.39 43.16 35.47
Operating Cycle
105.98 127.63 15.14 53.66 201.76
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 187.81 162.54 204.80 23.82
Free Cash Flow Per Share
0.00 174.26 110.53 99.72 -49.62
CapEx Per Share
0.00 13.55 52.02 105.09 73.44
Free Cash Flow to Operating Cash Flow
0.00 0.93 0.68 0.49 -2.08
Dividend Paid and CapEx Coverage Ratio
0.00 1.81 1.23 1.17 0.18
Capital Expenditure Coverage Ratio
0.00 13.86 3.12 1.95 0.32
Operating Cash Flow Coverage Ratio
0.00 535.96 0.00 1.36K 52.89
Operating Cash Flow to Sales Ratio
0.00 0.08 0.07 0.10 0.01
Free Cash Flow Yield
0.00%4.87%4.06%4.90%-2.57%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
22.51 16.09 13.01 11.25 9.55
Price-to-Sales (P/S) Ratio
2.03 1.51 1.18 1.01 0.95
Price-to-Book (P/B) Ratio
1.68 1.30 1.06 0.84 0.86
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 20.52 24.64 20.42 -38.98
Price-to-Operating Cash Flow Ratio
0.00 19.03 16.75 9.94 81.20
Price-to-Earnings Growth (PEG) Ratio
-1.52 2.61 0.83 -1.06 0.72
Price-to-Fair Value
1.68 1.30 1.06 0.84 0.86
Enterprise Value Multiple
7.77 4.64 2.72 1.92 1.62
Enterprise Value
26.07B 16.36B 8.79B 5.44B 4.98B
EV to EBITDA
7.14 4.64 2.72 1.92 1.62
EV to Sales
1.09 0.72 0.40 0.28 0.26
EV to Free Cash Flow
0.00 9.86 8.34 5.72 -10.53
EV to Operating Cash Flow
0.00 9.15 5.67 2.79 21.93
Tangible Book Value Per Share
2.88K 2.68K 2.50K 2.35K 2.21K
Shareholders’ Equity Per Share
3.01K 2.74K 2.57K 2.41K 2.25K
Tax and Other Ratios
Effective Tax Rate
0.33 0.33 0.30 0.32 0.32
Revenue Per Share
2.50K 2.37K 2.31K 2.02K 2.03K
Net Income Per Share
225.22 222.23 209.33 181.04 202.42
Tax Burden
0.67 0.67 0.70 0.68 0.68
Interest Burden
1.02 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.04 0.04 0.04 0.03 0.03
SG&A to Revenue
0.03 0.03 <0.01 <0.01 <0.01
Stock-Based Compensation to Revenue
<0.01 <0.01 0.00 0.00 0.00
Income Quality
0.00 0.85 0.78 0.77 0.08
Currency in JPY