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Kura Sushi, Inc. (JP:2695)
:2695
Japanese Market
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Kura Sushi, Inc. (2695) Ratios

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Kura Sushi, Inc. Ratios

JP:2695's free cash flow for Q3 2024 was ¥0.60. For the 2024 fiscal year, JP:2695's free cash flow was decreased by ¥ and operating cash flow was ¥0.02. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.43 1.18 1.02 1.27 1.25
Quick Ratio
1.33 1.08 0.92 1.19 1.17
Cash Ratio
1.00 0.72 0.58 0.81 0.91
Solvency Ratio
0.20 0.16 0.17 0.17 0.11
Operating Cash Flow Ratio
0.00 0.52 0.44 0.20 0.40
Short-Term Operating Cash Flow Coverage
0.00 14.81 0.00 5.89 0.00
Net Current Asset Value
¥ -26.19B¥ -28.79B¥ -27.54B¥ -14.87B¥ -9.38B
Leverage Ratios
Debt-to-Assets Ratio
0.23 0.27 0.26 0.22 0.18
Debt-to-Equity Ratio
0.57 0.63 0.56 0.45 0.34
Debt-to-Capital Ratio
0.36 0.39 0.36 0.31 0.25
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
2.41 2.34 2.15 2.04 1.92
Debt Service Coverage Ratio
9.17 8.75 25.52 8.34 38.78
Interest Coverage Ratio
18.71 9.03 12.01 20.44 10.86
Debt to Market Cap
<0.01 <0.01 0.00 <0.01 0.00
Interest Debt Per Share
891.73 887.46 723.92 558.06 383.34
Net Debt to EBITDA
0.48 1.42 2.35 0.33 -0.99
Profitability Margins
Gross Profit Margin
59.41%56.40%54.92%54.74%55.16%
EBIT Margin
1.69%1.17%1.16%2.09%0.26%
EBITDA Margin
6.17%5.35%3.56%6.48%4.15%
Operating Profit Margin
2.22%1.16%1.46%2.23%0.86%
Pretax Profit Margin
1.66%1.05%1.04%1.98%0.32%
Net Profit Margin
1.21%0.41%0.59%0.96%-0.75%
Continuous Operations Profit Margin
1.02%0.66%0.59%0.96%-0.75%
Net Income Per EBT
73.04%39.05%56.64%48.55%-230.98%
EBT Per EBIT
74.78%89.98%71.11%88.82%37.43%
Return on Assets (ROA)
1.92%0.66%0.98%1.43%-1.19%
Return on Equity (ROE)
4.79%1.55%2.11%2.92%-2.29%
Return on Capital Employed (ROCE)
4.33%2.36%3.08%4.34%1.88%
Return on Invested Capital (ROIC)
2.63%1.40%1.66%2.01%-4.16%
Return on Tangible Assets
1.94%0.67%1.00%1.45%-1.20%
Earnings Yield
2.05%0.60%0.78%0.97%-0.82%
Efficiency Ratios
Receivables Turnover
38.00 40.95 39.43 41.53 35.25
Payables Turnover
12.39 13.05 12.49 10.98 9.36
Inventory Turnover
32.60 36.55 34.24 37.15 35.51
Fixed Asset Turnover
2.52 2.51 2.53 2.60 3.00
Asset Turnover
1.58 1.62 1.67 1.49 1.60
Working Capital Turnover Ratio
30.82 82.15 53.63 24.92 17.16
Cash Conversion Cycle
-8.66 -9.08 -9.32 -14.64 -18.38
Days of Sales Outstanding
9.61 8.91 9.26 8.79 10.36
Days of Inventory Outstanding
11.20 9.99 10.66 9.83 10.28
Days of Payables Outstanding
29.46 27.98 29.23 33.26 39.01
Operating Cycle
20.80 18.90 19.92 18.61 20.63
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 345.38 250.52 119.58 226.05
Free Cash Flow Per Share
0.00 35.55 -14.76 -92.80 43.09
CapEx Per Share
0.00 309.83 265.28 212.39 182.97
Free Cash Flow to Operating Cash Flow
0.00 0.10 -0.06 -0.78 0.19
Dividend Paid and CapEx Coverage Ratio
0.00 1.05 0.88 0.51 1.11
Capital Expenditure Coverage Ratio
0.00 1.11 0.94 0.56 1.24
Operating Cash Flow Coverage Ratio
0.00 0.39 0.35 0.22 0.59
Operating Cash Flow to Sales Ratio
0.00 0.06 0.05 0.03 0.07
Free Cash Flow Yield
0.00%0.99%-0.42%-2.50%1.37%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
48.60 165.34 128.02 103.45 -122.59
Price-to-Sales (P/S) Ratio
0.59 0.67 0.75 0.99 0.92
Price-to-Book (P/B) Ratio
2.26 2.57 2.71 3.02 2.80
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 100.98 -235.72 -39.92 72.99
Price-to-Operating Cash Flow Ratio
0.00 10.39 13.89 30.98 13.91
Price-to-Earnings Growth (PEG) Ratio
-4.58 -8.22 -5.31 -0.43 0.97
Price-to-Fair Value
2.26 2.57 2.71 3.02 2.80
Enterprise Value Multiple
10.05 14.02 23.55 15.69 21.05
Enterprise Value
147.51B 158.74B 153.48B 150.00B 118.74B
EV to EBITDA
10.07 14.02 23.55 15.69 21.05
EV to Sales
0.62 0.75 0.84 1.02 0.87
EV to Free Cash Flow
0.00 112.35 -261.91 -40.79 69.73
EV to Operating Cash Flow
0.00 11.56 15.43 31.66 13.29
Tangible Book Value Per Share
2.06K 1.74K 1.45K 1.36K 1.19K
Shareholders’ Equity Per Share
1.56K 1.40K 1.29K 1.23K 1.12K
Tax and Other Ratios
Effective Tax Rate
0.39 0.37 0.43 0.51 3.31
Revenue Per Share
5.97K 5.32K 4.61K 3.73K 3.44K
Net Income Per Share
72.52 21.71 27.18 35.81 -25.65
Tax Burden
0.73 0.39 0.57 0.49 -2.31
Interest Burden
0.98 0.89 0.90 0.95 1.25
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 6.21 5.22 1.62 20.35
Currency in JPY
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