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ABC-MART (JP:2670)
:2670
Japanese Market
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ABC-MART (2670) Ratios

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ABC-MART Ratios

JP:2670's free cash flow for Q3 2024 was ¥0.51. For the 2024 fiscal year, JP:2670's free cash flow was decreased by ¥ and operating cash flow was ¥0.16. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
6.71 6.56 5.99 7.26 6.06
Quick Ratio
4.77 4.54 3.96 5.34 4.36
Cash Ratio
4.13 3.80 3.19 4.53 3.73
Solvency Ratio
1.04 1.01 0.81 0.73 0.65
Operating Cash Flow Ratio
0.00 1.17 0.25 0.80 0.63
Short-Term Operating Cash Flow Coverage
0.00 19.75 1.10 11.02 11.66
Net Current Asset Value
¥ 268.52B¥ 242.94B¥ 216.51B¥ 194.08B¥ 186.33B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 0.03 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 0.03 <0.01 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 0.03 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.14 1.14 1.15 1.12 1.14
Debt Service Coverage Ratio
24.02 17.70 3.67 10.40 12.65
Interest Coverage Ratio
2.61K 6.19K 3.85K 1.37K 3.25K
Debt to Market Cap
<0.01 <0.01 0.02 <0.01 <0.01
Interest Debt Per Share
8.25 10.51 40.16 9.30 8.16
Net Debt to EBITDA
-2.84 -2.61 -2.64 -4.32 -3.87
Profitability Margins
Gross Profit Margin
49.78%51.02%51.57%51.19%50.06%
EBIT Margin
16.80%16.64%14.71%10.60%13.22%
EBITDA Margin
18.32%18.36%16.81%13.25%16.02%
Operating Profit Margin
16.81%16.17%14.58%11.25%8.86%
Pretax Profit Margin
17.35%16.63%14.71%10.59%13.22%
Net Profit Margin
12.19%11.62%10.43%7.13%8.73%
Continuous Operations Profit Margin
12.22%11.66%10.48%7.16%8.80%
Net Income Per EBT
70.25%69.88%70.92%67.27%66.03%
EBT Per EBIT
103.23%102.85%100.85%94.15%149.21%
Return on Assets (ROA)
10.83%10.33%8.50%5.47%6.05%
Return on Equity (ROE)
12.70%11.79%9.79%6.14%6.93%
Return on Capital Employed (ROCE)
16.84%16.21%13.55%9.58%6.95%
Return on Invested Capital (ROIC)
11.80%11.28%9.72%6.57%4.77%
Return on Tangible Assets
10.94%10.45%8.61%5.56%6.15%
Earnings Yield
6.22%6.30%5.46%4.23%3.84%
Efficiency Ratios
Receivables Turnover
23.83 21.48 19.43 22.29 21.51
Payables Turnover
9.11 11.06 11.25 9.05 7.60
Inventory Turnover
2.04 1.90 1.59 1.99 1.74
Fixed Asset Turnover
7.78 8.19 4.33 3.73 3.49
Asset Turnover
0.89 0.89 0.82 0.77 0.69
Working Capital Turnover Ratio
1.42 1.49 1.40 1.27 1.15
Cash Conversion Cycle
154.00 176.55 216.51 159.50 179.18
Days of Sales Outstanding
15.32 16.99 18.78 16.38 16.97
Days of Inventory Outstanding
178.74 192.55 230.16 183.47 210.22
Days of Payables Outstanding
40.06 32.99 32.44 40.35 48.01
Operating Cycle
194.06 209.54 248.94 199.85 227.19
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 206.89 43.95 101.60 94.85
Free Cash Flow Per Share
0.00 176.27 16.21 61.30 68.18
CapEx Per Share
0.00 30.62 27.74 40.30 26.67
Free Cash Flow to Operating Cash Flow
0.00 0.85 0.37 0.60 0.72
Dividend Paid and CapEx Coverage Ratio
0.00 2.37 0.52 1.05 1.14
Capital Expenditure Coverage Ratio
0.00 6.76 1.58 2.52 3.56
Operating Cash Flow Coverage Ratio
0.00 19.75 1.10 11.02 11.66
Operating Cash Flow to Sales Ratio
0.00 0.15 0.04 0.10 0.11
Free Cash Flow Yield
0.00%6.87%0.72%3.69%3.37%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
15.91 15.88 18.31 23.65 26.06
Price-to-Sales (P/S) Ratio
1.94 1.85 1.91 1.68 2.27
Price-to-Book (P/B) Ratio
1.97 1.87 1.79 1.45 1.80
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 14.55 138.01 27.08 29.68
Price-to-Operating Cash Flow Ratio
0.00 12.40 50.89 16.34 21.33
Price-to-Earnings Growth (PEG) Ratio
7.04 0.49 0.25 -2.47 -0.74
Price-to-Fair Value
1.97 1.87 1.79 1.45 1.80
Enterprise Value Multiple
7.74 7.45 8.71 8.40 10.32
Enterprise Value
535.65B 470.65B 424.85B 271.56B 364.36B
EV to EBITDA
7.85 7.45 8.71 8.40 10.32
EV to Sales
1.44 1.37 1.46 1.11 1.65
EV to Free Cash Flow
0.00 10.78 105.87 17.89 21.58
EV to Operating Cash Flow
0.00 9.19 39.04 10.79 15.51
Tangible Book Value Per Share
1.48K 1.36K 1.24K 1.13K 1.11K
Shareholders’ Equity Per Share
1.48K 1.37K 1.25K 1.14K 1.12K
Tax and Other Ratios
Effective Tax Rate
0.30 0.30 0.29 0.32 0.33
Revenue Per Share
1.50K 1.39K 1.17K 985.17 889.54
Net Income Per Share
183.16 161.58 122.19 70.20 77.64
Tax Burden
0.70 0.70 0.71 0.67 0.66
Interest Burden
1.03 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.05 0.28 0.05 0.05 0.05
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.28 0.26 0.97 0.81
Currency in JPY
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