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AFC-HD AMS Life Science Co., Ltd. (JP:2927)
:2927
Japanese Market

AFC-HD AMS Life Science Co., Ltd. (2927) Ratios

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AFC-HD AMS Life Science Co., Ltd. Ratios

JP:2927's free cash flow for Q4 2025 was ¥0.34. For the 2025 fiscal year, JP:2927'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
Aug 25Aug 24Aug 23Aug 22
Liquidity Ratios
Current Ratio
0.86 0.86 1.25 1.34 1.30
Quick Ratio
0.59 0.59 0.91 1.04 1.01
Cash Ratio
0.41 0.43 0.69 0.75 0.79
Solvency Ratio
0.09 0.08 0.07 0.07 0.07
Operating Cash Flow Ratio
0.07 0.07 0.09 0.06 0.11
Short-Term Operating Cash Flow Coverage
0.10 0.10 0.16 0.11 0.21
Net Current Asset Value
¥ -11.19B¥ -11.20B¥ -10.98B¥ -8.04B¥ -7.78B
Leverage Ratios
Debt-to-Assets Ratio
0.49 0.50 0.49 0.48 0.46
Debt-to-Equity Ratio
1.53 1.60 1.64 1.49 1.38
Debt-to-Capital Ratio
0.61 0.62 0.62 0.60 0.58
Long-Term Debt-to-Capital Ratio
0.26 0.27 0.49 0.46 0.45
Financial Leverage Ratio
3.16 3.23 3.38 3.13 3.00
Debt Service Coverage Ratio
0.17 0.16 0.25 0.26 0.25
Interest Coverage Ratio
11.63 11.83 18.92 28.43 17.62
Debt to Market Cap
1.92 1.99 1.95 1.75 1.59
Interest Debt Per Share
1.69K 1.73K 1.63K 1.40K 1.22K
Net Debt to EBITDA
3.41 3.38 3.46 3.23 2.94
Profitability Margins
Gross Profit Margin
33.89%33.59%34.76%36.45%37.30%
EBIT Margin
7.52%7.36%6.67%6.27%5.62%
EBITDA Margin
11.78%11.64%10.26%10.12%10.00%
Operating Profit Margin
7.66%7.29%6.35%6.40%4.41%
Pretax Profit Margin
6.86%6.74%6.33%6.04%5.37%
Net Profit Margin
4.58%4.44%4.15%4.31%3.20%
Continuous Operations Profit Margin
4.61%4.50%4.13%4.33%3.21%
Net Income Per EBT
66.71%65.81%65.53%71.32%59.52%
EBT Per EBIT
89.51%92.48%99.72%94.48%121.72%
Return on Assets (ROA)
3.07%2.97%2.66%2.68%1.97%
Return on Equity (ROE)
10.04%9.61%8.99%8.41%5.91%
Return on Capital Employed (ROCE)
10.92%10.47%6.52%6.24%4.21%
Return on Invested Capital (ROIC)
4.08%3.85%3.20%3.40%1.94%
Return on Tangible Assets
3.20%3.10%2.81%2.78%2.05%
Earnings Yield
12.02%12.02%10.69%9.86%6.80%
Efficiency Ratios
Receivables Turnover
9.24 11.15 10.65 9.04 8.97
Payables Turnover
5.79 5.99 5.49 4.98 4.22
Inventory Turnover
3.16 3.09 3.29 3.73 3.87
Fixed Asset Turnover
1.50 1.53 1.55 1.49 1.44
Asset Turnover
0.67 0.67 0.64 0.62 0.62
Working Capital Turnover Ratio
-8.97 81.14 6.36 5.73 5.78
Cash Conversion Cycle
92.03 89.94 78.65 65.00 48.62
Days of Sales Outstanding
39.52 32.72 34.27 40.36 40.68
Days of Inventory Outstanding
115.54 118.20 110.86 97.96 94.38
Days of Payables Outstanding
63.03 60.98 66.47 73.32 86.43
Operating Cycle
155.06 150.93 145.13 138.32 135.05
Cash Flow Ratios
Operating Cash Flow Per Share
125.49 127.03 109.49 61.61 106.21
Free Cash Flow Per Share
-123.04 -124.55 -132.71 -76.50 38.03
CapEx Per Share
248.54 251.57 242.19 138.12 68.17
Free Cash Flow to Operating Cash Flow
-0.98 -0.98 -1.21 -1.24 0.36
Dividend Paid and CapEx Coverage Ratio
0.45 0.45 0.40 0.37 1.08
Capital Expenditure Coverage Ratio
0.50 0.50 0.45 0.45 1.56
Operating Cash Flow Coverage Ratio
0.07 0.07 0.07 0.04 0.09
Operating Cash Flow to Sales Ratio
0.05 0.05 0.05 0.03 0.06
Free Cash Flow Yield
-14.08%-14.53%-15.93%-9.61%4.94%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
8.32 8.32 9.36 10.14 14.71
Price-to-Sales (P/S) Ratio
0.38 0.37 0.39 0.44 0.47
Price-to-Book (P/B) Ratio
0.81 0.80 0.84 0.85 0.87
Price-to-Free Cash Flow (P/FCF) Ratio
-7.10 -6.88 -6.28 -10.40 20.25
Price-to-Operating Cash Flow Ratio
7.04 6.75 7.61 12.92 7.25
Price-to-Earnings Growth (PEG) Ratio
2.14 0.53 0.70 0.20 -0.29
Price-to-Fair Value
0.81 0.80 0.84 0.85 0.87
Enterprise Value Multiple
6.61 6.55 7.24 7.55 7.64
Enterprise Value
25.72B 24.89B 22.44B 19.53B 17.58B
EV to EBITDA
6.61 6.55 7.24 7.55 7.64
EV to Sales
0.78 0.76 0.74 0.76 0.76
EV to Free Cash Flow
-14.68 -14.21 -12.02 -18.18 32.89
EV to Operating Cash Flow
14.39 13.93 14.57 22.58 11.78
Tangible Book Value Per Share
964.14 937.07 813.40 838.53 781.98
Shareholders’ Equity Per Share
1.09K 1.07K 990.57 933.44 885.22
Tax and Other Ratios
Effective Tax Rate
0.33 0.33 0.35 0.28 0.40
Revenue Per Share
2.32K 2.32K 2.15K 1.82K 1.64K
Net Income Per Share
106.12 102.98 89.01 78.51 52.33
Tax Burden
0.67 0.66 0.66 0.71 0.60
Interest Burden
0.91 0.92 0.95 0.96 0.96
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.25 0.26 0.28
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.23 1.23 0.81 0.56 1.21
Currency in JPY