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STOCKS

Sala Corporation (JP:2734)

:2734

2734

Sala Corporation

RESEARCH TOOLSreports

Sala Corporation (2734) Ratios

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1 Followers

Sala Corporation Ratios

JP:2734's free cash flow for Q4 2025 was ¥0.23. For the 2025 fiscal year, JP:2734's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	1.45	1.45	1.42	1.40	1.36
Quick Ratio	1.14	1.14	1.12	1.04	1.03
Cash Ratio	0.49	0.49	0.42	0.38	0.39
Solvency Ratio	0.10	0.10	0.10	0.12	0.11
Operating Cash Flow Ratio	0.25	0.25	0.23	0.10	0.16
Short-Term Operating Cash Flow Coverage	1.21	1.21	1.00	0.36	0.74
Net Current Asset Value	¥ -29.66B	¥ -29.66B	¥ -27.43B	¥ -25.87B	¥ -30.66B
Leverage Ratios
Debt-to-Assets Ratio	0.28	0.28	0.28	0.29	0.28
Debt-to-Equity Ratio	0.67	0.67	0.66	0.70	0.74
Debt-to-Capital Ratio	0.40	0.40	0.40	0.41	0.43
Long-Term Debt-to-Capital Ratio	0.34	0.34	0.32	0.32	0.35
Financial Leverage Ratio	2.38	2.38	2.41	2.45	2.62
Debt Service Coverage Ratio	1.01	0.96	0.85	0.82	0.95
Interest Coverage Ratio	20.01	20.01	29.20	39.50	48.19
Debt to Market Cap	0.83	0.86	1.06	1.16	1.09
Interest Debt Per Share	961.22	961.22	871.44	846.64	839.30
Net Debt to EBITDA	1.74	1.81	2.01	1.91	1.88
Profitability Margins
Gross Profit Margin	24.35%	24.35%	23.79%	23.06%	24.53%
EBIT Margin	4.01%	3.78%	3.30%	3.94%	3.65%
EBITDA Margin	6.71%	6.48%	6.06%	6.69%	6.62%
Operating Profit Margin	2.93%	2.93%	2.62%	2.51%	2.93%
Pretax Profit Margin	3.64%	3.64%	3.21%	3.87%	3.59%
Net Profit Margin	2.33%	2.33%	2.18%	2.52%	2.42%
Continuous Operations Profit Margin	2.39%	2.39%	2.25%	2.58%	2.45%
Net Income Per EBT	64.20%	64.20%	67.96%	65.05%	67.47%
EBT Per EBIT	123.87%	123.88%	122.45%	154.13%	122.20%
Return on Assets (ROA)	2.69%	2.69%	2.59%	3.22%	3.02%
Return on Equity (ROE)	6.70%	6.40%	6.25%	7.90%	7.89%
Return on Capital Employed (ROCE)	4.83%	4.83%	4.53%	4.72%	5.45%
Return on Invested Capital (ROIC)	2.93%	2.93%	2.88%	2.80%	3.38%
Return on Tangible Assets	2.78%	2.78%	2.65%	3.27%	3.05%
Earnings Yield	8.16%	8.33%	10.16%	13.43%	11.88%
Efficiency Ratios
Receivables Turnover	6.50	6.50	6.79	6.78	6.44
Payables Turnover	6.63	6.63	6.74	6.09	5.47
Inventory Turnover	9.36	9.36	9.68	8.50	8.67
Fixed Asset Turnover	3.04	3.04	3.00	3.11	2.92
Asset Turnover	1.15	1.15	1.19	1.28	1.25
Working Capital Turnover Ratio	8.23	8.99	9.50	10.37	11.92
Cash Conversion Cycle	40.06	40.06	37.27	36.82	32.01
Days of Sales Outstanding	56.13	56.13	53.73	53.87	56.67
Days of Inventory Outstanding	38.98	38.98	37.70	42.94	42.10
Days of Payables Outstanding	55.05	55.05	54.15	59.98	66.76
Operating Cycle	95.11	95.11	91.42	96.81	98.77
Cash Flow Ratios
Operating Cash Flow Per Share	251.70	251.70	222.22	90.18	155.75
Free Cash Flow Per Share	107.32	107.32	43.54	-18.81	67.84
CapEx Per Share	144.39	144.39	178.67	108.99	87.91
Free Cash Flow to Operating Cash Flow	0.43	0.43	0.20	-0.21	0.44
Dividend Paid and CapEx Coverage Ratio	1.41	1.41	1.08	0.65	1.38
Capital Expenditure Coverage Ratio	1.74	1.74	1.24	0.83	1.77
Operating Cash Flow Coverage Ratio	0.26	0.26	0.26	0.11	0.19
Operating Cash Flow to Sales Ratio	0.06	0.06	0.06	0.02	0.04
Free Cash Flow Yield	9.58%	9.77%	5.40%	-2.65%	9.04%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	12.30	12.01	9.84	7.45	8.42
Price-to-Sales (P/S) Ratio	0.29	0.28	0.21	0.19	0.20
Price-to-Book (P/B) Ratio	0.79	0.77	0.62	0.59	0.66
Price-to-Free Cash Flow (P/FCF) Ratio	10.49	10.23	18.51	-37.80	11.06
Price-to-Operating Cash Flow Ratio	4.47	4.36	3.63	7.88	4.82
Price-to-Earnings Growth (PEG) Ratio	-1.79	1.03	-0.69	1.05	1.17
Price-to-Fair Value	0.79	0.77	0.62	0.59	0.66
Enterprise Value Multiple	6.02	6.13	5.55	4.72	4.95
Enterprise Value	101.39B	99.96B	80.90B	76.41B	76.99B
EV to EBITDA	6.00	6.13	5.55	4.72	4.95
EV to Sales	0.40	0.40	0.34	0.32	0.33
EV to Free Cash Flow	14.71	14.51	28.99	-63.57	17.80
EV to Operating Cash Flow	6.27	6.19	5.68	13.26	7.75
Tangible Book Value Per Share	1.35K	1.35K	1.26K	1.19K	1.12K
Shareholders’ Equity Per Share	1.43K	1.43K	1.31K	1.21K	1.13K
Tax and Other Ratios
Effective Tax Rate	0.34	0.34	0.30	0.33	0.32
Revenue Per Share	3.92K	3.92K	3.75K	3.79K	3.68K
Net Income Per Share	91.43	91.44	81.89	95.45	89.12
Tax Burden	0.64	0.64	0.68	0.65	0.67
Interest Burden	0.91	0.96	0.97	0.98	0.98
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
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	2.75	2.75	1.84	0.94	1.18

Currency in JPY