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ARIAKE JAPAN Co Ltd (JP:2815)
:2815
Japanese Market

ARIAKE JAPAN Co (2815) Ratios

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ARIAKE JAPAN Co Ratios

JP:2815's free cash flow for Q1 2026 was ¥0.30. For the 2026 fiscal year, JP:2815's free cash flow was decreased by ¥ and operating cash flow was ¥0.21. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
7.15 7.85 7.17 7.17 8.30
Quick Ratio
5.97 6.76 6.07 6.07 7.12
Cash Ratio
4.72 5.50 4.64 4.64 5.79
Solvency Ratio
0.70 0.60 0.58 0.58 0.57
Operating Cash Flow Ratio
0.00 1.14 0.83 0.83 0.57
Short-Term Operating Cash Flow Coverage
0.00 1.47K 1.07K 0.00 0.00
Net Current Asset Value
¥ 58.64B¥ 66.76B¥ 59.84B¥ 59.84B¥ 66.89B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 >-0.01 0.00
Financial Leverage Ratio
1.15 1.15 1.15 1.15 1.14
Debt Service Coverage Ratio
1.59K 1.26K 1.15K 2.37M 1.67K
Interest Coverage Ratio
0.00 213.80K 2.17M 2.17M 1.68K
Debt to Market Cap
<0.01 <0.01 <0.01 >-0.01 0.00
Interest Debt Per Share
0.44 0.57 0.83 0.83 1.24
Net Debt to EBITDA
-3.52 -4.14 -3.83 -3.83 -5.07
Profitability Margins
Gross Profit Margin
30.79%30.16%27.96%27.96%29.26%
EBIT Margin
18.68%18.50%18.03%18.03%16.72%
EBITDA Margin
21.91%21.78%21.43%21.43%20.12%
Operating Profit Margin
17.65%17.00%14.44%14.44%15.18%
Pretax Profit Margin
22.23%18.50%18.03%18.03%16.71%
Net Profit Margin
15.71%12.55%12.26%12.26%11.46%
Continuous Operations Profit Margin
15.89%12.73%12.43%12.43%11.65%
Net Income Per EBT
70.70%67.82%67.99%67.99%68.59%
EBT Per EBIT
125.94%108.84%124.85%124.85%110.09%
Return on Assets (ROA)
6.92%5.63%5.38%5.38%5.06%
Return on Equity (ROE)
8.11%6.46%6.17%6.17%5.76%
Return on Capital Employed (ROCE)
8.38%8.23%6.88%6.88%7.26%
Return on Invested Capital (ROIC)
5.99%5.66%4.74%4.74%5.06%
Return on Tangible Assets
6.93%5.64%5.39%5.39%5.07%
Earnings Yield
5.74%4.17%4.46%4.46%4.11%
Efficiency Ratios
Receivables Turnover
5.14 5.10 4.44 4.44 0.00
Payables Turnover
9.17 9.58 8.87 8.87 7.86
Inventory Turnover
3.59 3.91 3.69 3.69 3.39
Fixed Asset Turnover
2.60 2.64 2.38 2.38 2.41
Asset Turnover
0.44 0.45 0.44 0.44 0.44
Working Capital Turnover Ratio
0.96 0.94 0.87 0.87 0.75
Cash Conversion Cycle
132.76 126.82 140.07 140.08 61.28
Days of Sales Outstanding
71.02 71.52 82.27 82.27 0.00
Days of Inventory Outstanding
101.55 93.41 98.95 98.96 107.70
Days of Payables Outstanding
39.81 38.12 41.15 41.15 46.41
Operating Cycle
172.57 164.93 181.22 181.22 107.70
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 382.13 276.57 276.57 175.74
Free Cash Flow Per Share
0.00 351.84 180.92 180.92 80.72
CapEx Per Share
0.00 30.29 95.65 95.65 95.02
Free Cash Flow to Operating Cash Flow
0.00 0.92 0.65 0.65 0.46
Dividend Paid and CapEx Coverage Ratio
0.00 2.72 1.40 1.40 0.92
Capital Expenditure Coverage Ratio
0.00 12.62 2.89 2.89 1.85
Operating Cash Flow Coverage Ratio
0.00 674.92 335.28 335.28 162.57
Operating Cash Flow to Sales Ratio
0.00 0.19 0.15 0.15 0.10
Free Cash Flow Yield
0.00%5.69%3.49%3.49%1.65%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
17.42 23.98 22.44 22.44 24.34
Price-to-Sales (P/S) Ratio
2.74 3.01 2.75 2.75 2.79
Price-to-Book (P/B) Ratio
1.38 1.55 1.38 1.38 1.40
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 17.56 28.63 28.63 60.46
Price-to-Operating Cash Flow Ratio
0.00 16.17 18.73 18.73 27.77
Price-to-Earnings Growth (PEG) Ratio
1.02 2.07 1.48 1.48 -1.42
Price-to-Fair Value
1.38 1.55 1.38 1.38 1.40
Enterprise Value Multiple
8.97 9.68 9.01 9.01 8.81
Enterprise Value
128.13B 137.88B 115.80B 115.80B 98.66B
EV to EBITDA
8.97 9.68 9.01 9.01 8.81
EV to Sales
1.97 2.11 1.93 1.93 1.77
EV to Free Cash Flow
0.00 12.30 20.10 20.10 38.38
EV to Operating Cash Flow
0.00 11.33 13.15 13.15 17.63
Tangible Book Value Per Share
4.09K 4.03K 3.77K 3.77K 3.50K
Shareholders’ Equity Per Share
4.06K 3.99K 3.74K 3.74K 3.48K
Tax and Other Ratios
Effective Tax Rate
0.28 0.31 0.31 0.31 0.30
Revenue Per Share
2.05K 2.05K 1.88K 1.88K 1.75K
Net Income Per Share
321.50 257.67 230.88 230.88 200.48
Tax Burden
0.71 0.68 0.68 0.68 0.69
Interest Burden
1.19 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.02 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.07 0.07 0.08
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.01 1.20 1.20 0.60
Currency in JPY