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M3 Inc (JP:2413)
:2413
Japanese Market
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M3 (2413) Ratios

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M3 Ratios

JP:2413's free cash flow for Q1 2026 was ¥1.00. For the 2026 fiscal year, JP:2413's free cash flow was decreased by ¥ and operating cash flow was ¥0.23. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.55 3.58 3.58 3.42 3.48
Quick Ratio
2.55 3.58 3.58 3.38 3.44
Cash Ratio
1.14 2.23 2.23 1.99 1.82
Solvency Ratio
0.18 0.44 0.44 0.62 0.85
Operating Cash Flow Ratio
0.00 0.87 0.87 0.96 0.91
Short-Term Operating Cash Flow Coverage
0.00 28.71 28.71 0.00 0.00
Net Current Asset Value
¥ 52.63B¥ 116.66B¥ 116.66B¥ 112.34B¥ 116.85B
Leverage Ratios
Debt-to-Assets Ratio
0.04 0.06 0.06 0.03 0.02
Debt-to-Equity Ratio
0.07 0.09 0.09 0.03 0.03
Debt-to-Capital Ratio
0.07 0.08 0.08 0.03 0.03
Long-Term Debt-to-Capital Ratio
0.05 0.04 0.04 0.00 0.00
Financial Leverage Ratio
1.56 1.39 1.39 1.32 1.34
Debt Service Coverage Ratio
4.74 23.31 23.31 804.54 837.69
Interest Coverage Ratio
54.44 167.59 167.59 1.04K 1.83K
Debt to Market Cap
0.02 0.01 0.01 0.00 0.00
Interest Debt Per Share
35.20 47.39 47.39 15.39 12.30
Net Debt to EBITDA
-1.44 -1.54 -1.54 -1.39 -1.30
Profitability Margins
Gross Profit Margin
66.25%55.75%55.75%58.57%59.22%
EBIT Margin
20.56%28.98%28.98%32.23%46.23%
EBITDA Margin
17.16%32.13%32.13%33.73%35.38%
Operating Profit Margin
21.25%27.43%27.43%31.19%45.71%
Pretax Profit Margin
20.80%28.82%28.82%32.20%46.21%
Net Profit Margin
13.94%18.95%18.95%21.24%30.67%
Continuous Operations Profit Margin
14.70%20.32%20.32%22.52%31.76%
Net Income Per EBT
67.02%65.76%65.76%65.97%66.38%
EBT Per EBIT
97.86%105.05%105.05%103.24%101.10%
Return on Assets (ROA)
7.32%9.22%9.22%12.24%18.45%
Return on Equity (ROE)
11.56%12.86%12.86%16.20%24.76%
Return on Capital Employed (ROCE)
13.18%15.47%15.47%21.11%32.95%
Return on Invested Capital (ROIC)
8.83%10.77%10.77%14.76%22.64%
Return on Tangible Assets
11.80%13.17%13.17%16.99%24.27%
Earnings Yield
2.44%3.07%3.07%2.19%2.10%
Efficiency Ratios
Receivables Turnover
4.57 4.60 4.60 4.57 4.09
Payables Turnover
2.77 2.53 2.53 16.49 9.64
Inventory Turnover
0.00 0.00 0.00 48.42 45.99
Fixed Asset Turnover
5.98 9.03 9.03 12.13 16.60
Asset Turnover
0.52 0.49 0.49 0.58 0.60
Working Capital Turnover Ratio
2.05 1.50 1.50 1.62 1.63
Cash Conversion Cycle
-51.73 -64.94 -64.94 65.32 59.28
Days of Sales Outstanding
79.83 79.34 79.34 79.92 89.21
Days of Inventory Outstanding
0.00 0.00 0.00 7.54 7.94
Days of Payables Outstanding
131.55 144.28 144.28 22.13 37.87
Operating Cycle
79.83 79.34 79.34 87.45 97.15
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 85.89 85.89 84.13 76.77
Free Cash Flow Per Share
0.00 74.72 74.72 72.97 72.03
CapEx Per Share
0.00 11.17 11.17 11.16 4.74
Free Cash Flow to Operating Cash Flow
0.00 0.87 0.87 0.87 0.94
Dividend Paid and CapEx Coverage Ratio
0.00 2.85 2.85 3.10 4.59
Capital Expenditure Coverage Ratio
0.00 7.69 7.69 7.54 16.20
Operating Cash Flow Coverage Ratio
0.00 1.83 1.83 5.50 6.28
Operating Cash Flow to Sales Ratio
0.00 0.24 0.24 0.25 0.25
Free Cash Flow Yield
0.00%3.44%3.44%2.21%1.61%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
41.03 32.61 32.61 45.71 47.51
Price-to-Sales (P/S) Ratio
5.00 6.18 6.18 9.71 14.57
Price-to-Book (P/B) Ratio
4.69 4.20 4.20 7.41 11.76
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 29.10 29.10 45.24 62.04
Price-to-Operating Cash Flow Ratio
0.00 25.32 25.32 39.24 58.21
Price-to-Earnings Growth (PEG) Ratio
28.12 -4.25 -4.25 -1.97 0.69
Price-to-Fair Value
4.69 4.20 4.20 7.41 11.76
Enterprise Value Multiple
27.67 17.70 17.70 27.40 39.89
Enterprise Value
1.46T 1.36T 1.36T 2.13T 2.94T
EV to EBITDA
27.67 17.70 17.70 27.40 39.89
EV to Sales
4.75 5.69 5.69 9.24 14.11
EV to Free Cash Flow
0.00 26.78 26.78 43.06 60.08
EV to Operating Cash Flow
0.00 23.30 23.30 37.35 56.37
Tangible Book Value Per Share
240.66 323.48 323.48 290.86 266.73
Shareholders’ Equity Per Share
481.98 518.34 518.34 445.77 379.86
Tax and Other Ratios
Effective Tax Rate
0.32 0.29 0.29 0.30 0.31
Revenue Per Share
395.18 351.85 351.85 339.99 306.67
Net Income Per Share
55.08 66.68 66.68 72.22 94.06
Tax Burden
0.67 0.66 0.66 0.66 0.66
Interest Burden
1.01 0.99 0.99 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.02 0.25 0.25 0.28 0.27
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.29 1.29 0.77 0.54
Currency in JPY
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