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J Frontier Co., Ltd. (JP:2934)
:2934
Japanese Market

J Frontier Co., Ltd. (2934) Ratios

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J Frontier Co., Ltd. Ratios

JP:2934's free cash flow for Q4 2024 was ¥0.42. For the 2024 fiscal year, JP:2934'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
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.08 1.19 1.20 1.55 3.41
Quick Ratio
0.72 0.80 0.83 1.26 3.08
Cash Ratio
0.39 0.46 0.30 0.55 2.05
Solvency Ratio
0.08 0.10 -0.18 -0.35 0.24
Operating Cash Flow Ratio
0.00 0.11 -0.23 -0.61 -0.25
Short-Term Operating Cash Flow Coverage
0.00 0.22 -0.63 -2.44 -4.36
Net Current Asset Value
¥ -2.25B¥ -1.50B¥ -1.78B¥ 146.41M¥ 2.99B
Leverage Ratios
Debt-to-Assets Ratio
0.49 0.47 0.48 0.30 0.09
Debt-to-Equity Ratio
3.46 3.09 4.48 0.86 0.13
Debt-to-Capital Ratio
0.78 0.76 0.82 0.46 0.12
Long-Term Debt-to-Capital Ratio
0.62 0.58 0.71 0.36 0.10
Financial Leverage Ratio
7.02 6.52 9.28 2.92 1.47
Debt Service Coverage Ratio
0.27 0.33 -0.69 -2.05 5.38
Interest Coverage Ratio
0.19 4.95 -20.29 -163.51 504.59
Debt to Market Cap
0.64 0.54 0.45 0.19 0.05
Interest Debt Per Share
939.47 875.90 1.06K 464.02 124.08
Net Debt to EBITDA
3.68 2.38 -2.75 -0.32 -3.17
Profitability Margins
Gross Profit Margin
39.60%44.52%47.04%42.25%45.46%
EBIT Margin
0.28%1.43%-9.22%-10.90%5.91%
EBITDA Margin
3.63%4.25%-6.90%-9.14%6.40%
Operating Profit Margin
0.08%1.37%-3.12%-10.78%6.16%
Pretax Profit Margin
-0.21%1.16%-9.38%-10.96%5.90%
Net Profit Margin
-0.53%0.41%-11.78%-11.28%3.37%
Continuous Operations Profit Margin
-0.50%0.61%-11.46%-11.09%3.37%
Net Income Per EBT
248.95%35.24%125.63%102.87%57.18%
EBT Per EBIT
-255.36%84.59%300.33%101.67%95.80%
Return on Assets (ROA)
-1.14%0.95%-19.47%-26.24%6.57%
Return on Equity (ROE)
-8.23%6.23%-180.77%-76.70%9.68%
Return on Capital Employed (ROCE)
0.38%6.66%-12.02%-43.04%15.70%
Return on Invested Capital (ROIC)
0.24%2.30%-9.83%-36.94%8.81%
Return on Tangible Assets
-1.73%1.38%-26.53%-35.85%7.75%
Earnings Yield
-1.49%1.08%-18.06%-17.32%3.94%
Efficiency Ratios
Receivables Turnover
15.81 17.23 7.56 9.86 8.93
Payables Turnover
10.06 10.72 7.17 17.71 12.35
Inventory Turnover
6.92 6.49 4.23 11.25 13.84
Fixed Asset Turnover
138.62 78.55 60.00 50.84 122.27
Asset Turnover
2.16 2.34 1.65 2.33 1.95
Working Capital Turnover Ratio
39.53 20.51 12.40 6.57 5.20
Cash Conversion Cycle
39.56 43.35 83.57 48.88 37.71
Days of Sales Outstanding
23.09 21.18 48.30 37.03 40.89
Days of Inventory Outstanding
52.75 56.20 86.20 32.45 26.38
Days of Payables Outstanding
36.28 34.03 50.93 20.60 29.56
Operating Cycle
75.83 77.38 134.50 69.49 67.27
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 101.26 -293.19 -395.57 -83.04
Free Cash Flow Per Share
0.00 88.96 -315.43 -418.19 -85.41
CapEx Per Share
0.00 12.30 22.24 22.62 2.37
Free Cash Flow to Operating Cash Flow
0.00 0.88 1.08 1.06 1.03
Dividend Paid and CapEx Coverage Ratio
0.00 8.23 -13.18 -17.48 -35.07
Capital Expenditure Coverage Ratio
0.00 8.23 -13.18 -17.48 -35.07
Operating Cash Flow Coverage Ratio
0.00 0.12 -0.28 -0.86 -0.67
Operating Cash Flow to Sales Ratio
0.00 0.02 -0.08 -0.11 -0.03
Free Cash Flow Yield
0.00%5.54%-13.37%-17.65%-3.71%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-66.62 92.25 -5.54 -5.77 25.39
Price-to-Sales (P/S) Ratio
0.35 0.38 0.65 0.65 0.86
Price-to-Book (P/B) Ratio
5.32 5.74 10.01 4.43 2.46
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 18.06 -7.48 -5.67 -26.94
Price-to-Operating Cash Flow Ratio
0.00 15.87 -8.05 -5.99 -27.71
Price-to-Earnings Growth (PEG) Ratio
0.28 -0.89 -1.47 0.01 -11.76
Price-to-Fair Value
5.32 5.74 10.01 4.43 2.46
Enterprise Value Multiple
13.44 11.21 -12.20 -7.44 10.20
Enterprise Value
10.43B 10.25B 14.91B 11.45B 7.76B
EV to EBITDA
13.49 11.21 -12.20 -7.44 10.20
EV to Sales
0.49 0.48 0.84 0.68 0.65
EV to Free Cash Flow
0.00 22.93 -9.65 -5.92 -20.56
EV to Operating Cash Flow
0.00 20.14 -10.38 -6.26 -21.14
Tangible Book Value Per Share
-256.91 -158.22 -250.58 167.15 732.03
Shareholders’ Equity Per Share
266.18 279.73 235.69 535.33 936.18
Tax and Other Ratios
Effective Tax Rate
-1.39 0.47 -0.22 -0.01 0.43
Revenue Per Share
4.05K 4.28K 3.62K 3.64K 2.69K
Net Income Per Share
-21.26 17.42 -426.06 -410.60 90.64
Tax Burden
2.49 0.35 1.26 1.03 0.57
Interest Burden
-0.77 0.81 1.02 1.01 1.00
Research & Development to Revenue
<0.01 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
-0.14 0.00 0.22 0.18 0.14
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 2.05 0.86 0.99 -0.52
Currency in JPY