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Sala Corporation (JP:2734)
:2734
Japanese Market
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 ¥0.02. See a summary of the company’s cash flow.
Ratios
TTM
Nov 25Nov 24Nov 23Nov 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
 0.48 0.48 0.41 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
 1.19 1.19 1.00 0.36 0.74
Net Current Asset Value
¥ -29.66B¥ -29.66B¥ -27.42B¥ -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
 0.79 0.79 0.74 0.82 0.95
Interest Coverage Ratio
 20.01 20.01 29.21 39.50 48.19
Debt to Market Cap
 0.90 0.86 1.06 1.16 1.09
Interest Debt Per Share
 965.73 965.94 871.44 846.64 839.30
Net Debt to EBITDA
 2.13 2.13 2.29 1.91 1.88
Profitability Margins
Gross Profit Margin
24.35%22.23%21.55%23.06%24.53%
EBIT Margin
2.93%2.93%2.62%3.94%3.65%
EBITDA Margin
5.64%5.64%5.38%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
123.88%123.88%122.43%154.13%122.20%
Return on Assets (ROA)
2.69%2.69%2.59%3.22%3.02%
Return on Equity (ROE)
6.71%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)
2.92%2.92%2.88%2.80%3.38%
Return on Tangible Assets
2.78%2.78%2.65%3.27%3.05%
Earnings Yield
8.65%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 6.82 6.94 6.09 5.47
Inventory Turnover
 9.36 9.63 9.97 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 40.50 37.74 36.82 32.01
Days of Sales Outstanding
 56.13 56.13 53.73 53.87 56.67
Days of Inventory Outstanding
 38.98 37.92 36.62 42.94 42.10
Days of Payables Outstanding
 55.05 53.54 52.60 59.98 66.76
Operating Cycle
 95.11 94.04 90.34 96.81 98.77
Cash Flow Ratios
Operating Cash Flow Per Share
 251.65 251.70 222.22 90.18 155.75
Free Cash Flow Per Share
 107.29 107.32 68.13 -18.81 67.84
CapEx Per Share
 144.35 144.39 154.08 108.99 87.91
Free Cash Flow to Operating Cash Flow
 0.43 0.43 0.31 -0.21 0.44
Dividend Paid and CapEx Coverage Ratio
 1.41 1.41 1.23 0.65 1.38
Capital Expenditure Coverage Ratio
 1.74 1.74 1.44 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
10.15%9.77%8.45%-2.65%9.04%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 11.48 12.01 9.84 7.45 8.42
Price-to-Sales (P/S) Ratio
 0.27 0.28 0.21 0.19 0.20
Price-to-Book (P/B) Ratio
 0.74 0.77 0.62 0.59 0.66
Price-to-Free Cash Flow (P/FCF) Ratio
 9.79 10.23 11.83 -37.80 11.06
Price-to-Operating Cash Flow Ratio
 4.17 4.36 3.63 7.88 4.82
Price-to-Earnings Growth (PEG) Ratio
 -1.67 1.03 -0.69 1.05 1.17
Price-to-Fair Value
 0.74 0.77 0.62 0.59 0.66
Enterprise Value Multiple
 6.88 7.10 6.28 4.72 4.95
Enterprise Value
 98.01B 100.63B 81.27B 76.41B 76.99B
EV to EBITDA
 6.91 7.10 6.28 4.72 4.95
EV to Sales
 0.39 0.40 0.34 0.32 0.33
EV to Free Cash Flow
 14.23 14.61 18.61 -63.57 17.80
EV to Operating Cash Flow
 6.07 6.23 5.71 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
 91.42 91.44 81.89 95.45 89.12
Tax Burden
 0.64 0.64 0.68 0.65 0.67
Interest Burden
 1.24 1.24 1.22 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 2.71 0.94 1.18
Currency in JPY