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Festaria Holdings Company Limited (JP:2736)
:2736
Japanese Market

Festaria Holdings Company Limited (2736) Ratios

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Festaria Holdings Company Limited Ratios

JP:2736's free cash flow for Q1 2025 was ¥0.62. For the 2025 fiscal year, JP:2736's free cash flow was decreased by ¥ and operating cash flow was ¥-0.04. See a summary of the company’s cash flow.
Ratios
TTM
Sep 24Sep 23Sep 22Sep 21
Liquidity Ratios
Current Ratio
1.30 1.64 1.46 1.55 1.43
Quick Ratio
0.38 0.58 0.52 0.53 0.46
Cash Ratio
0.14 0.30 0.26 0.29 0.22
Solvency Ratio
0.05 0.05 0.08 0.06 -0.07
Operating Cash Flow Ratio
0.03 0.08 0.19 0.37 <0.01
Short-Term Operating Cash Flow Coverage
0.05 0.14 0.36 0.74 <0.01
Net Current Asset Value
¥ -475.98M¥ -57.34M¥ -184.15M¥ -561.49M¥ -1.11B
Leverage Ratios
Debt-to-Assets Ratio
0.55 0.52 0.50 0.56 0.65
Debt-to-Equity Ratio
2.80 2.49 2.72 3.96 6.08
Debt-to-Capital Ratio
0.74 0.71 0.73 0.80 0.86
Long-Term Debt-to-Capital Ratio
0.43 0.54 0.53 0.67 0.73
Financial Leverage Ratio
5.13 4.77 5.40 7.02 9.33
Debt Service Coverage Ratio
0.13 0.18 0.27 0.22 -0.16
Interest Coverage Ratio
3.16 2.48 5.86 7.53 -9.41
Debt to Market Cap
2.34 1.98 1.90 2.20 3.45
Interest Debt Per Share
4.08K 3.04K 3.05K 3.47K 4.52K
Net Debt to EBITDA
9.22 6.12 3.70 6.05 -5.83
Profitability Margins
Gross Profit Margin
62.43%63.37%63.54%63.36%61.05%
EBIT Margin
1.00%2.46%5.35%3.04%-12.67%
EBITDA Margin
4.41%4.79%7.75%5.62%-8.73%
Operating Profit Margin
1.46%2.23%4.64%4.39%-5.91%
Pretax Profit Margin
0.54%1.57%4.56%2.46%-13.30%
Net Profit Margin
0.26%0.67%2.95%1.47%-9.57%
Continuous Operations Profit Margin
0.26%0.67%2.95%1.47%-9.57%
Net Income Per EBT
47.74%42.61%64.76%59.78%71.94%
EBT Per EBIT
37.20%70.19%98.18%56.00%224.99%
Return on Assets (ROA)
0.30%0.86%3.73%1.80%-10.05%
Return on Equity (ROE)
1.52%4.10%20.12%12.66%-93.70%
Return on Capital Employed (ROCE)
3.97%5.50%12.76%10.84%-13.12%
Return on Invested Capital (ROIC)
1.00%1.55%5.09%4.23%-5.47%
Return on Tangible Assets
0.30%0.88%3.76%1.82%-10.19%
Earnings Yield
1.37%3.32%14.50%7.28%-55.64%
Efficiency Ratios
Receivables Turnover
9.41 11.19 11.26 12.28 0.00
Payables Turnover
5.15 5.69 4.61 5.68 8.17
Inventory Turnover
0.82 0.93 0.90 0.88 0.80
Fixed Asset Turnover
10.52 23.02 21.64 22.97 15.92
Asset Turnover
1.15 1.29 1.26 1.23 1.05
Working Capital Turnover Ratio
0.00 4.60 4.78 4.62 5.08
Cash Conversion Cycle
415.28 360.43 356.58 379.56 413.70
Days of Sales Outstanding
38.80 32.63 32.42 29.73 0.00
Days of Inventory Outstanding
447.41 392.00 403.36 414.15 458.36
Days of Payables Outstanding
70.92 64.20 79.20 64.31 44.66
Operating Cycle
486.20 424.63 435.78 443.87 458.36
Cash Flow Ratios
Operating Cash Flow Per Share
144.80 208.62 604.33 1.15K 10.99
Free Cash Flow Per Share
-26.41 8.62 460.40 1.02K -158.38
CapEx Per Share
171.21 200.00 143.94 125.72 169.38
Free Cash Flow to Operating Cash Flow
-0.18 0.04 0.76 0.89 -14.41
Dividend Paid and CapEx Coverage Ratio
0.76 0.95 3.68 9.11 0.06
Capital Expenditure Coverage Ratio
0.85 1.04 4.20 9.12 0.06
Operating Cash Flow Coverage Ratio
0.04 0.07 0.20 0.33 <0.01
Operating Cash Flow to Sales Ratio
0.02 0.03 0.08 0.15 <0.01
Free Cash Flow Yield
-1.64%0.58%30.17%67.61%-12.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
73.14 30.16 6.90 13.74 -1.80
Price-to-Sales (P/S) Ratio
0.19 0.20 0.20 0.20 0.17
Price-to-Book (P/B) Ratio
1.11 1.24 1.39 1.74 1.68
Price-to-Free Cash Flow (P/FCF) Ratio
-60.90 171.59 3.31 1.48 -7.82
Price-to-Operating Cash Flow Ratio
11.10 7.09 2.53 1.32 112.72
Price-to-Earnings Growth (PEG) Ratio
0.00 -0.39 0.07 -0.12 <0.01
Price-to-Fair Value
1.11 1.24 1.39 1.74 1.68
Enterprise Value Multiple
13.52 10.32 6.33 9.64 -7.80
Enterprise Value
5.94B 4.29B 4.31B 4.72B 5.74B
EV to EBITDA
13.52 10.32 6.33 9.64 -7.80
EV to Sales
0.60 0.49 0.49 0.54 0.68
EV to Free Cash Flow
-191.52 421.69 7.99 3.97 -30.95
EV to Operating Cash Flow
34.92 17.42 6.09 3.53 446.02
Tangible Book Value Per Share
1.30K 1.07K 1.05K 803.38 642.79
Shareholders’ Equity Per Share
1.44K 1.19K 1.10K 867.09 735.73
Tax and Other Ratios
Effective Tax Rate
0.52 0.57 0.35 0.40 0.28
Revenue Per Share
8.49K 7.35K 7.50K 7.48K 7.20K
Net Income Per Share
21.99 49.04 221.24 109.80 -689.42
Tax Burden
0.48 0.43 0.65 0.60 0.72
Interest Burden
0.54 0.64 0.85 0.81 1.05
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
<0.01 <0.01 <0.01 0.00 <0.01
Income Quality
6.80 1.81 1.77 6.24 -0.01
Currency in JPY
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