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

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
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
5.99 6.56 5.99 7.26 6.06
Quick Ratio
3.96 4.54 3.96 5.34 4.36
Cash Ratio
3.19 3.80 3.19 4.53 3.73
Solvency Ratio
0.81 1.01 0.81 0.73 0.65
Operating Cash Flow Ratio
0.25 1.17 0.25 0.80 0.63
Short-Term Operating Cash Flow Coverage
1.10 19.75 1.10 11.02 11.66
Net Current Asset Value
¥ 216.51B¥ 242.94B¥ 216.51B¥ 194.08B¥ 186.33B
Leverage Ratios
Debt-to-Assets Ratio
0.03 <0.01 0.03 <0.01 <0.01
Debt-to-Equity Ratio
0.03 <0.01 0.03 <0.01 <0.01
Debt-to-Capital Ratio
0.03 <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
1.15 1.14 1.15 1.12 1.14
Debt Service Coverage Ratio
3.67 17.70 3.67 10.40 12.65
Interest Coverage Ratio
3.85K 6.19K 3.85K 1.37K 3.25K
Debt to Market Cap
0.02 <0.01 0.02 <0.01 <0.01
Interest Debt Per Share
40.16 10.51 40.16 9.30 8.16
Net Debt to EBITDA
-2.64 -2.61 -2.64 -4.32 -3.87
Profitability Margins
Gross Profit Margin
51.57%51.02%51.57%51.19%50.06%
EBIT Margin
14.71%16.64%14.71%10.60%13.22%
EBITDA Margin
16.81%18.36%16.81%13.25%16.02%
Operating Profit Margin
14.58%16.17%14.58%11.25%8.86%
Pretax Profit Margin
14.71%16.63%14.71%10.59%13.22%
Net Profit Margin
10.43%11.62%10.43%7.13%8.73%
Continuous Operations Profit Margin
10.48%11.66%10.48%7.16%8.80%
Net Income Per EBT
70.92%69.88%70.92%67.27%66.03%
EBT Per EBIT
100.85%102.85%100.85%94.15%149.21%
Return on Assets (ROA)
8.50%10.33%8.50%5.47%6.05%
Return on Equity (ROE)
9.79%11.79%9.79%6.14%6.93%
Return on Capital Employed (ROCE)
13.55%16.21%13.55%9.58%6.95%
Return on Invested Capital (ROIC)
9.72%11.28%9.72%6.57%4.77%
Return on Tangible Assets
8.61%10.45%8.61%5.56%6.15%
Earnings Yield
5.46%6.30%5.46%4.23%3.84%
Efficiency Ratios
Receivables Turnover
19.43 21.48 19.43 22.29 21.51
Payables Turnover
11.25 11.06 11.25 9.05 7.60
Inventory Turnover
1.59 1.90 1.59 1.99 1.74
Fixed Asset Turnover
4.33 8.19 4.33 3.73 3.49
Asset Turnover
0.82 0.89 0.82 0.77 0.69
Working Capital Turnover Ratio
1.40 1.49 1.40 1.27 1.15
Cash Conversion Cycle
216.51 176.55 216.51 159.50 179.18
Days of Sales Outstanding
18.78 16.99 18.78 16.38 16.97
Days of Inventory Outstanding
230.16 192.55 230.16 183.47 210.22
Days of Payables Outstanding
32.44 32.99 32.44 40.35 48.01
Operating Cycle
248.94 209.54 248.94 199.85 227.19
Cash Flow Ratios
Operating Cash Flow Per Share
43.95 206.89 43.95 101.60 94.85
Free Cash Flow Per Share
16.21 176.27 16.21 61.30 68.18
CapEx Per Share
27.74 30.62 27.74 40.30 26.67
Free Cash Flow to Operating Cash Flow
0.37 0.85 0.37 0.60 0.72
Dividend Paid and CapEx Coverage Ratio
0.52 2.37 0.52 1.05 1.14
Capital Expenditure Coverage Ratio
1.58 6.76 1.58 2.52 3.56
Operating Cash Flow Coverage Ratio
1.10 19.75 1.10 11.02 11.66
Operating Cash Flow to Sales Ratio
0.04 0.15 0.04 0.10 0.11
Free Cash Flow Yield
0.72%6.87%0.72%3.69%3.37%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.31 15.88 18.31 23.65 26.06
Price-to-Sales (P/S) Ratio
1.91 1.85 1.91 1.68 2.27
Price-to-Book (P/B) Ratio
1.79 1.87 1.79 1.45 1.80
Price-to-Free Cash Flow (P/FCF) Ratio
138.01 14.55 138.01 27.08 29.68
Price-to-Operating Cash Flow Ratio
50.89 12.40 50.89 16.34 21.33
Price-to-Earnings Growth (PEG) Ratio
0.25 0.49 0.25 -2.47 -0.74
Price-to-Fair Value
1.79 1.87 1.79 1.45 1.80
Enterprise Value Multiple
8.71 7.45 8.71 8.40 10.32
Enterprise Value
424.85B 470.65B 424.85B 271.56B 364.36B
EV to EBITDA
8.71 7.45 8.71 8.40 10.32
EV to Sales
1.46 1.37 1.46 1.11 1.65
EV to Free Cash Flow
105.87 10.78 105.87 17.89 21.58
EV to Operating Cash Flow
39.04 9.19 39.04 10.79 15.51
Tangible Book Value Per Share
1.24K 1.36K 1.24K 1.13K 1.11K
Shareholders’ Equity Per Share
1.25K 1.37K 1.25K 1.14K 1.12K
Tax and Other Ratios
Effective Tax Rate
0.29 0.30 0.29 0.32 0.33
Revenue Per Share
1.17K 1.39K 1.17K 985.17 889.54
Net Income Per Share
122.19 161.58 122.19 70.20 77.64
Tax Burden
0.71 0.70 0.71 0.67 0.66
Interest Burden
1.00 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
0.26 1.28 0.26 0.97 0.81
Currency in JPY
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