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NS Solutions Corp (JP:2327)
:2327
Japanese Market
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NS Solutions (2327) Ratios

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NS Solutions Ratios

JP:2327's free cash flow for Q1 2026 was ¥0.25. For the 2026 fiscal year, JP:2327's free cash flow was decreased by ¥ and operating cash flow was ¥0.10. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 23Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.73 2.81 2.81 2.86 3.02
Quick Ratio
2.46 2.50 2.50 2.56 2.70
Cash Ratio
1.62 1.27 1.27 1.40 0.09
Solvency Ratio
0.26 0.28 0.28 0.31 0.34
Operating Cash Flow Ratio
0.31 0.32 0.32 0.36 0.52
Short-Term Operating Cash Flow Coverage
6.14 0.00 0.00 0.00 -1.80
Net Current Asset Value
¥ 174.96B¥ 98.40B¥ 98.40B¥ 95.28B¥ 94.33B
Leverage Ratios
Debt-to-Assets Ratio
0.07 0.09 0.09 0.08 0.02
Debt-to-Equity Ratio
0.11 0.15 0.15 0.12 0.03
Debt-to-Capital Ratio
0.10 0.13 0.13 0.11 0.02
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 -0.12
Financial Leverage Ratio
1.61 1.58 1.58 1.60 1.51
Debt Service Coverage Ratio
5.93 146.10 146.10 166.08 -1.81
Interest Coverage Ratio
60.81 137.53 137.53 144.92 709.88
Debt to Market Cap
<0.01 0.00 0.00 0.00 -0.23
Interest Debt Per Share
163.35 191.53 191.53 275.94 54.58
Net Debt to EBITDA
-2.67 -1.44 -1.44 -1.67 -0.02
Profitability Margins
Gross Profit Margin
24.15%23.05%23.05%22.60%22.31%
EBIT Margin
11.46%11.49%11.49%11.08%11.43%
EBITDA Margin
15.05%15.35%15.35%15.69%15.50%
Operating Profit Margin
12.03%11.33%11.33%10.88%11.03%
Pretax Profit Margin
11.55%11.41%11.41%11.01%11.14%
Net Profit Margin
8.00%7.80%7.80%7.54%7.59%
Continuous Operations Profit Margin
8.30%8.10%8.10%7.79%7.63%
Net Income Per EBT
69.20%68.41%68.41%68.53%68.16%
EBT Per EBIT
96.09%100.65%100.65%101.14%100.99%
Return on Assets (ROA)
7.02%6.47%6.47%6.88%6.91%
Return on Equity (ROE)
10.43%10.24%10.24%10.97%10.43%
Return on Capital Employed (ROCE)
13.51%12.00%12.00%12.83%12.71%
Return on Invested Capital (ROIC)
9.34%8.32%8.32%8.82%9.10%
Return on Tangible Assets
7.18%6.59%6.59%7.02%7.08%
Earnings Yield
4.16%5.31%5.31%13.58%12.19%
Efficiency Ratios
Receivables Turnover
3.64 3.61 3.61 4.43 4.89
Payables Turnover
8.36 10.28 10.28 9.16 11.78
Inventory Turnover
8.00 9.49 9.49 10.49 10.69
Fixed Asset Turnover
7.57 6.01 6.01 6.69 11.39
Asset Turnover
0.80 0.83 0.83 0.91 0.91
Working Capital Turnover Ratio
1.66 2.20 2.20 2.24 2.28
Cash Conversion Cycle
101.73 103.89 103.89 77.30 77.75
Days of Sales Outstanding
81.80 100.97 100.97 82.37 74.59
Days of Inventory Outstanding
53.56 38.44 38.44 34.80 34.15
Days of Payables Outstanding
33.64 35.52 35.52 39.86 30.99
Operating Cycle
135.36 139.41 139.41 117.17 108.74
Cash Flow Ratios
Operating Cash Flow Per Share
203.35 142.93 142.93 284.52 353.15
Free Cash Flow Per Share
184.15 125.87 125.87 236.43 294.82
CapEx Per Share
19.20 17.06 17.06 48.09 58.33
Free Cash Flow to Operating Cash Flow
0.91 0.88 0.88 0.83 0.83
Dividend Paid and CapEx Coverage Ratio
2.60 2.50 2.50 2.39 3.05
Capital Expenditure Coverage Ratio
10.59 8.38 8.38 5.92 6.05
Operating Cash Flow Coverage Ratio
1.27 0.75 0.75 1.04 6.53
Operating Cash Flow to Sales Ratio
0.11 0.08 0.08 0.09 0.12
Free Cash Flow Yield
-0.47%5.04%5.04%13.36%16.02%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
23.97 18.83 18.83 7.36 8.20
Price-to-Sales (P/S) Ratio
1.92 1.47 1.47 0.56 0.62
Price-to-Book (P/B) Ratio
2.48 1.93 1.93 0.81 0.86
Price-to-Free Cash Flow (P/FCF) Ratio
19.25 19.82 19.82 7.49 6.24
Price-to-Operating Cash Flow Ratio
17.43 17.46 17.46 6.22 5.21
Price-to-Earnings Growth (PEG) Ratio
-3.31 1.85 1.85 1.02 0.39
Price-to-Fair Value
2.48 1.93 1.93 0.81 0.86
Enterprise Value Multiple
9.52 8.14 8.14 1.87 4.00
Enterprise Value
510.30B 387.91B 387.91B 85.65B 167.45B
EV to EBITDA
10.16 8.14 8.14 1.87 4.00
EV to Sales
1.48 1.25 1.25 0.29 0.62
EV to Free Cash Flow
-168.69 16.84 16.84 3.96 6.21
EV to Operating Cash Flow
936.33 14.83 14.83 3.29 5.18
Tangible Book Value Per Share
1.44K 1.30K 1.30K 2.20K 2.15K
Shareholders’ Equity Per Share
1.43K 1.29K 1.29K 2.19K 2.15K
Tax and Other Ratios
Effective Tax Rate
0.28 0.29 0.29 0.29 0.32
Revenue Per Share
1.85K 1.70K 1.70K 3.19K 2.95K
Net Income Per Share
147.84 132.48 132.48 240.45 224.27
Tax Burden
0.69 0.68 0.68 0.69 0.68
Interest Burden
1.01 0.99 0.99 0.99 0.97
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.01 0.10 0.10 0.11 0.10
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.02 0.74 0.74 0.81 1.07
Currency in JPY
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