JP:2971's free cash flow for Q2 2025 was ¥0.00. For the 2025 fiscal year, JP:2971's free cash flow was decreased by ¥ and operating cash flow was ¥0.54. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.00	0.94	1.09	0.57	0.37
Quick Ratio	0.00	0.94	0.45	0.25	0.14
Cash Ratio	0.00	0.36	0.43	0.24	0.13
Solvency Ratio	0.12	0.07	0.09	0.08	0.09
Operating Cash Flow Ratio	0.00	1.61	0.55	0.31	0.22
Short-Term Operating Cash Flow Coverage	0.72	1.80	0.64	0.34	0.23
Net Current Asset Value	¥ -37.82B	¥ -30.16B	¥ -30.49B	¥ -30.47B	¥ -22.75B
Leverage Ratios
Debt-to-Assets Ratio	0.44	0.43	0.44	0.44	0.44
Debt-to-Equity Ratio	0.84	0.82	0.84	0.84	0.83
Debt-to-Capital Ratio	0.46	0.45	0.46	0.46	0.45
Long-Term Debt-to-Capital Ratio	0.35	0.40	0.42	0.37	0.33
Financial Leverage Ratio	1.93	1.90	1.93	1.93	1.90
Debt Service Coverage Ratio	0.42	0.57	0.62	0.32	0.24
Interest Coverage Ratio	0.00	14.14	16.09	17.29	17.93
Debt to Market Cap	0.75	0.79	0.81	0.79	0.58
Interest Debt Per Share	94.97K	94.54K	94.48K	94.49K	86.77K
Net Debt to EBITDA	5.15	8.73	10.32	9.40	9.61
Profitability Margins
Gross Profit Margin	36.56%	55.30%	60.23%	63.10%	65.86%
EBIT Margin	53.87%	56.84%	62.79%	52.14%	55.94%
EBITDA Margin	61.00%	63.93%	59.19%	62.52%	62.54%
Operating Profit Margin	50.84%	47.10%	51.95%	55.74%	57.55%
Pretax Profit Margin	43.75%	41.99%	59.56%	48.91%	52.73%
Net Profit Margin	43.72%	41.96%	59.52%	48.87%	52.69%
Continuous Operations Profit Margin	43.72%	41.96%	59.52%	48.87%	52.69%
Net Income Per EBT	99.95%	99.93%	99.94%	99.92%	99.91%
EBT Per EBIT	86.04%	89.14%	114.65%	87.76%	91.63%
Return on Assets (ROA)	4.93%	3.00%	3.97%	3.33%	3.60%
Return on Equity (ROE)	9.56%	5.71%	7.64%	6.43%	6.86%
Return on Capital Employed (ROCE)	5.73%	3.69%	3.73%	4.44%	4.84%
Return on Invested Capital (ROIC)	35.29%	3.40%	3.50%	3.85%	3.97%
Return on Tangible Assets	4.93%	3.00%	3.97%	3.33%	3.60%
Earnings Yield	8.50%	5.52%	7.33%	6.05%	4.75%
Efficiency Ratios
Receivables Turnover	112.56	52.17	50.26	80.34	92.17
Payables Turnover	0.00	16.73	10.05	4.33	15.97
Inventory Turnover	0.00	0.00	0.58	0.55	0.53
Fixed Asset Turnover	340.55	0.08	0.07	0.07	0.07
Asset Turnover	0.11	0.07	0.07	0.07	0.07
Working Capital Turnover Ratio	-3.12	151.02	-2.38	-0.91	-2.20
Cash Conversion Cycle	3.24	-14.82	596.86	584.16	664.24
Days of Sales Outstanding	3.24	7.00	7.26	4.54	3.96
Days of Inventory Outstanding	0.00	0.00	625.92	663.94	683.13
Days of Payables Outstanding	0.00	21.81	36.32	84.32	22.85
Operating Cycle	3.24	7.00	633.18	668.48	687.09
Cash Flow Ratios
Operating Cash Flow Per Share	25.50K	30.55K	8.38K	9.46K	8.08K
Free Cash Flow Per Share	7.89K	3.77K	7.79K	-41.49K	7.83K
CapEx Per Share	17.61K	26.79K	584.88	50.95K	245.44
Free Cash Flow to Operating Cash Flow	0.31	0.12	0.93	-4.39	0.97
Dividend Paid and CapEx Coverage Ratio	0.93	0.92	0.88	0.16	1.11
Capital Expenditure Coverage Ratio	1.45	1.14	14.32	0.19	32.92
Operating Cash Flow Coverage Ratio	0.27	0.32	0.09	0.10	0.09
Operating Cash Flow to Sales Ratio	1.04	1.96	0.59	0.64	0.60
Free Cash Flow Yield	6.26%	3.17%	6.70%	-34.86%	5.22%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	11.78	18.12	13.64	16.53	21.03
Price-to-Sales (P/S) Ratio	5.15	7.60	8.12	8.08	11.08
Price-to-Book (P/B) Ratio	1.12	1.04	1.04	1.06	1.44
Price-to-Free Cash Flow (P/FCF) Ratio	15.99	31.51	14.91	-2.87	19.16
Price-to-Operating Cash Flow Ratio	4.95	3.88	13.87	12.58	18.58
Price-to-Earnings Growth (PEG) Ratio	0.12	-0.78	0.74	19.64	-54.30
Price-to-Fair Value	1.12	1.04	1.04	1.06	1.44
Enterprise Value Multiple	13.59	20.63	24.03	22.33	27.33
Enterprise Value	73.25B	72.46B	71.67B	72.35B	65.53B
EV to EBITDA	13.58	20.63	24.03	22.33	27.33
EV to Sales	8.29	13.19	14.22	13.96	17.09
EV to Free Cash Flow	25.73	54.64	26.14	-4.95	29.55
EV to Operating Cash Flow	7.96	6.74	24.31	21.73	28.66
Tangible Book Value Per Share	112.50K	114.62K	111.50K	111.86K	104.02K
Shareholders’ Equity Per Share	112.50K	114.62K	111.51K	111.87K	104.04K
Tax and Other Ratios
Effective Tax Rate	<0.01	<0.01	<0.01	<0.01	<0.01
Revenue Per Share	24.51K	15.61K	14.32K	14.73K	13.55K
Net Income Per Share	10.72K	6.55K	8.52K	7.20K	7.14K
Tax Burden	1.00	1.00	1.00	1.00	1.00
Interest Burden	0.81	0.74	0.95	0.94	0.94
Research & Development to Revenue	0.00	0.00	<0.01	<0.01	<0.01
SG&A to Revenue	<0.01	0.06	0.06	0.05	0.06
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	2.38	4.67	0.98	1.31	1.13

Currency in JPY

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