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

NS Solutions (2327) Ratios

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NS Solutions Ratios

JP:2327's free cash flow for Q2 2026 was ¥0.26. 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 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.73 2.73 2.81 2.81 2.86
Quick Ratio
2.37 2.46 2.50 2.50 2.56
Cash Ratio
1.21 1.62 1.27 1.27 1.40
Solvency Ratio
0.30 0.26 0.28 0.28 0.31
Operating Cash Flow Ratio
0.01 0.31 0.32 0.32 0.36
Short-Term Operating Cash Flow Coverage
0.15 6.14 0.00 0.00 0.00
Net Current Asset Value
¥ 123.23B¥ 173.34B¥ 98.40B¥ 98.40B¥ 95.28B
Leverage Ratios
Debt-to-Assets Ratio
0.07 0.07 0.09 0.09 0.08
Debt-to-Equity Ratio
0.10 0.11 0.15 0.15 0.12
Debt-to-Capital Ratio
0.09 0.10 0.13 0.13 0.11
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.52 1.61 1.58 1.58 1.60
Debt Service Coverage Ratio
6.07 6.25 146.10 146.10 166.08
Interest Coverage Ratio
240.59 91.52 137.53 137.53 144.92
Debt to Market Cap
<0.01 <0.01 0.00 0.00 0.00
Interest Debt Per Share
149.71 162.12 191.53 191.53 275.94
Net Debt to EBITDA
-1.66 -3.17 -1.44 -1.44 -1.67
Profitability Margins
Gross Profit Margin
24.85%24.15%23.05%23.05%22.60%
EBIT Margin
10.85%11.69%11.49%11.49%11.08%
EBITDA Margin
14.31%15.28%15.35%15.35%15.69%
Operating Profit Margin
11.29%12.01%11.33%11.33%10.88%
Pretax Profit Margin
11.05%11.56%11.41%11.41%11.01%
Net Profit Margin
7.46%8.00%7.80%7.80%7.54%
Continuous Operations Profit Margin
7.79%8.31%8.10%8.10%7.79%
Net Income Per EBT
67.57%69.19%68.41%68.41%68.53%
EBT Per EBIT
97.81%96.21%100.65%100.65%101.14%
Return on Assets (ROA)
6.63%6.42%6.47%6.47%6.88%
Return on Equity (ROE)
10.33%10.36%10.24%10.24%10.97%
Return on Capital Employed (ROCE)
13.02%13.45%12.00%12.00%12.83%
Return on Invested Capital (ROIC)
8.82%9.29%8.32%8.32%8.82%
Return on Tangible Assets
7.89%6.53%6.59%6.59%7.02%
Earnings Yield
3.28%3.86%5.31%5.31%13.58%
Efficiency Ratios
Receivables Turnover
3.82 3.64 3.61 3.61 4.43
Payables Turnover
9.36 8.36 10.28 10.28 9.16
Inventory Turnover
8.17 8.00 9.49 9.49 10.49
Fixed Asset Turnover
8.14 7.57 6.01 6.01 6.69
Asset Turnover
0.89 0.80 0.83 0.83 0.91
Working Capital Turnover Ratio
1.96 1.92 2.20 2.20 2.24
Cash Conversion Cycle
101.27 102.24 103.89 103.89 77.30
Days of Sales Outstanding
95.56 100.26 100.97 100.97 82.37
Days of Inventory Outstanding
44.70 45.64 38.44 38.44 34.80
Days of Payables Outstanding
38.98 43.66 35.52 35.52 39.86
Operating Cycle
140.25 145.90 139.41 139.41 117.17
Cash Flow Ratios
Operating Cash Flow Per Share
5.10 203.35 142.93 142.93 284.52
Free Cash Flow Per Share
-12.23 184.15 125.87 125.87 236.43
CapEx Per Share
17.33 19.20 17.06 17.06 48.09
Free Cash Flow to Operating Cash Flow
-2.40 0.91 0.88 0.88 0.83
Dividend Paid and CapEx Coverage Ratio
0.06 2.60 2.50 2.50 2.39
Capital Expenditure Coverage Ratio
0.29 10.59 8.38 8.38 5.92
Operating Cash Flow Coverage Ratio
0.03 1.27 0.75 0.75 1.04
Operating Cash Flow to Sales Ratio
<0.01 0.11 0.08 0.08 0.09
Free Cash Flow Yield
-0.27%4.80%5.04%5.04%13.36%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
30.50 25.93 18.83 18.83 7.36
Price-to-Sales (P/S) Ratio
2.28 2.07 1.47 1.47 0.56
Price-to-Book (P/B) Ratio
3.08 2.69 1.93 1.93 0.81
Price-to-Free Cash Flow (P/FCF) Ratio
-366.21 20.82 19.82 19.82 7.49
Price-to-Operating Cash Flow Ratio
878.42 18.85 17.46 17.46 6.22
Price-to-Earnings Growth (PEG) Ratio
89.27 2.24 1.85 1.85 1.02
Price-to-Fair Value
3.08 2.69 1.93 1.93 0.81
Enterprise Value Multiple
14.24 10.41 8.14 8.14 1.87
Enterprise Value
733.87B 537.80B 387.91B 387.91B 85.65B
EV to EBITDA
14.24 10.41 8.14 8.14 1.87
EV to Sales
2.04 1.59 1.25 1.25 0.29
EV to Free Cash Flow
-327.91 15.96 16.84 16.84 3.96
EV to Operating Cash Flow
786.57 14.45 14.83 14.83 3.29
Tangible Book Value Per Share
1.15K 1.44K 1.30K 1.30K 2.20K
Shareholders’ Equity Per Share
1.45K 1.43K 1.29K 1.29K 2.19K
Tax and Other Ratios
Effective Tax Rate
0.29 0.28 0.29 0.29 0.29
Revenue Per Share
1.97K 1.85K 1.70K 1.70K 3.19K
Net Income Per Share
146.86 147.84 132.48 132.48 240.45
Tax Burden
0.68 0.69 0.68 0.68 0.69
Interest Burden
1.02 0.99 0.99 0.99 0.99
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.01 0.10 0.10 0.10 0.11
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.03 1.38 0.74 0.74 0.81
Currency in JPY