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Sapporo Holdings (JP:2501)
OTHER OTC:2501
Japanese Market

Sapporo Holdings (2501) Ratios

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Sapporo Holdings Ratios

JP:2501's free cash flow for Q3 2025 was ¥0.35. For the 2025 fiscal year, JP:2501's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.90 0.94 0.92 0.82 0.80
Quick Ratio
0.58 0.66 0.67 0.60 0.61
Cash Ratio
0.12 0.12 0.09 0.07 0.08
Solvency Ratio
0.07 0.06 0.06 0.06 0.08
Operating Cash Flow Ratio
0.20 0.17 0.24 0.04 0.14
Short-Term Operating Cash Flow Coverage
0.58 0.63 1.15 0.09 0.50
Net Current Asset Value
¥ -256.03B¥ -273.89B¥ -303.97B¥ -292.49B¥ -263.42B
Leverage Ratios
Debt-to-Assets Ratio
0.34 0.36 0.37 0.41 0.37
Debt-to-Equity Ratio
1.04 1.21 1.35 1.58 1.35
Debt-to-Capital Ratio
0.51 0.55 0.57 0.61 0.58
Long-Term Debt-to-Capital Ratio
0.38 0.43 0.50 0.48 0.46
Financial Leverage Ratio
3.07 3.39 3.64 3.84 3.66
Debt Service Coverage Ratio
0.46 0.56 0.77 0.32 0.57
Interest Coverage Ratio
5.74 6.70 5.57 5.34 8.83
Debt to Market Cap
0.29 1.58 0.46 0.95 1.16
Interest Debt Per Share
561.76 3.08K 3.19K 3.40K 2.86K
Net Debt to EBITDA
5.37 5.67 6.31 7.21 4.46
Profitability Margins
Gross Profit Margin
32.29%31.07%30.24%29.10%30.60%
EBIT Margin
2.47%2.80%2.94%2.77%5.42%
EBITDA Margin
6.78%7.06%6.98%7.19%10.39%
Operating Profit Margin
4.63%4.15%3.34%2.11%5.04%
Pretax Profit Margin
2.15%2.18%2.34%2.38%4.85%
Net Profit Margin
1.35%1.45%1.68%1.14%2.82%
Continuous Operations Profit Margin
1.35%1.46%1.69%1.13%2.80%
Net Income Per EBT
62.55%66.64%71.84%47.95%58.21%
EBT Per EBIT
46.47%52.53%70.14%112.48%96.17%
Return on Assets (ROA)
1.12%1.16%1.31%0.85%2.07%
Return on Equity (ROE)
3.64%3.94%4.79%3.28%7.59%
Return on Capital Employed (ROCE)
5.49%4.81%3.67%2.41%5.74%
Return on Invested Capital (ROIC)
3.00%2.85%2.42%0.96%2.84%
Return on Tangible Assets
1.17%1.21%1.40%0.91%2.17%
Earnings Yield
1.08%5.95%1.80%2.13%7.25%
Efficiency Ratios
Receivables Turnover
7.07 5.34 5.29 4.95 4.78
Payables Turnover
9.87 9.62 9.34 9.49 9.13
Inventory Turnover
5.86 6.29 7.60 7.14 7.74
Fixed Asset Turnover
3.49 3.36 3.56 3.71 3.62
Asset Turnover
0.83 0.80 0.78 0.75 0.74
Working Capital Turnover Ratio
-27.07 -37.99 -18.88 -11.55 -8.91
Cash Conversion Cycle
76.91 88.47 77.92 86.39 83.58
Days of Sales Outstanding
51.61 68.39 68.99 73.69 76.42
Days of Inventory Outstanding
62.30 58.01 48.00 51.14 47.14
Days of Payables Outstanding
36.99 37.94 39.06 38.45 39.98
Operating Cycle
113.91 126.40 116.98 124.84 123.56
Cash Flow Ratios
Operating Cash Flow Per Share
96.07 463.43 583.40 100.31 389.07
Free Cash Flow Per Share
66.07 236.64 346.90 -23.18 219.72
CapEx Per Share
30.00 226.79 236.50 123.49 169.35
Free Cash Flow to Operating Cash Flow
0.69 0.51 0.59 -0.23 0.56
Dividend Paid and CapEx Coverage Ratio
2.38 1.69 2.09 0.61 1.84
Capital Expenditure Coverage Ratio
3.20 2.04 2.47 0.81 2.30
Operating Cash Flow Coverage Ratio
0.17 0.15 0.19 0.03 0.14
Operating Cash Flow to Sales Ratio
0.07 0.07 0.09 0.02 0.07
Free Cash Flow Yield
3.92%14.22%5.58%-0.71%10.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
92.56 16.80 55.52 46.88 13.79
Price-to-Sales (P/S) Ratio
1.25 0.24 0.93 0.53 0.39
Price-to-Book (P/B) Ratio
3.17 0.66 2.66 1.54 1.05
Price-to-Free Cash Flow (P/FCF) Ratio
25.52 7.03 17.92 -141.48 9.94
Price-to-Operating Cash Flow Ratio
17.55 3.59 10.66 32.70 5.61
Price-to-Earnings Growth (PEG) Ratio
0.86 -1.45 0.92 -0.84 -0.08
Price-to-Fair Value
3.17 0.66 2.66 1.54 1.05
Enterprise Value Multiple
23.74 9.13 19.68 14.64 8.20
Enterprise Value
849.44B 342.07B 712.80B 503.32B 372.75B
EV to EBITDA
23.74 9.13 19.68 14.64 8.20
EV to Sales
1.61 0.64 1.37 1.05 0.85
EV to Free Cash Flow
32.98 18.55 26.38 -278.69 21.78
EV to Operating Cash Flow
22.68 9.47 15.68 64.41 12.30
Tangible Book Value Per Share
462.52 2.16K 1.81K 1.59K 1.75K
Shareholders’ Equity Per Share
531.67 2.52K 2.34K 2.13K 2.09K
Tax and Other Ratios
Effective Tax Rate
0.37 0.33 0.28 0.51 0.42
Revenue Per Share
1.35K 6.81K 6.66K 6.14K 5.61K
Net Income Per Share
18.21 99.00 111.99 69.96 158.30
Tax Burden
0.63 0.67 0.72 0.48 0.58
Interest Burden
0.87 0.78 0.80 0.86 0.89
Research & Development to Revenue
<0.01 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.27 0.27 0.27 0.29
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
5.27 4.68 5.21 0.69 1.43
Currency in JPY