JP:3073's free cash flow for Q1 2025 was ¥0.79. For the 2025 fiscal year, JP:3073's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	1.83	0.74	1.24	0.54	0.95
Quick Ratio	1.64	0.70	1.18	0.50	0.91
Cash Ratio	1.23	0.59	0.70	0.27	0.60
Solvency Ratio	0.14	0.06	0.02	-0.22	0.12
Operating Cash Flow Ratio	0.00	0.22	-0.17	-0.44	0.31
Short-Term Operating Cash Flow Coverage	0.00	0.27	-0.30	-0.65	0.73
Net Current Asset Value	¥ -10.52B	¥ -13.86B	¥ -15.59B	¥ -23.10B	¥ -11.29B
Leverage Ratios
Debt-to-Assets Ratio	0.50	0.65	0.64	0.77	0.49
Debt-to-Equity Ratio	1.84	4.10	5.07	-24.85	2.27
Debt-to-Capital Ratio	0.65	0.80	0.84	1.04	0.69
Long-Term Debt-to-Capital Ratio	0.61	0.53	0.78	1.08	0.61
Financial Leverage Ratio	3.68	6.33	7.89	-32.08	4.59
Debt Service Coverage Ratio	1.22	0.07	-0.98	-0.71	0.65
Interest Coverage Ratio	20.55	3.22	-42.38	-66.26	23.85
Debt to Market Cap	0.52	1.74	2.61	2.36	0.85
Interest Debt Per Share	891.52	1.27K	1.32K	1.58K	864.02
Net Debt to EBITDA	1.78	8.20	-2.29	-2.16	1.74
Profitability Margins
Gross Profit Margin	78.90%	78.18%	77.36%	76.94%	75.86%
EBIT Margin	9.02%	3.86%	0.92%	-45.68%	5.63%
EBITDA Margin	11.36%	4.07%	-32.99%	-39.39%	8.41%
Operating Profit Margin	9.77%	1.45%	-37.89%	-41.32%	4.15%
Pretax Profit Margin	8.79%	3.41%	0.03%	-46.30%	5.45%
Net Profit Margin	5.95%	2.71%	-1.83%	-36.23%	2.13%
Continuous Operations Profit Margin	5.95%	2.88%	-1.65%	-38.90%	2.37%
Net Income Per EBT	67.71%	79.62%	-5900.00%	78.25%	39.06%
EBT Per EBIT	90.01%	235.33%	-0.08%	112.04%	131.39%
Return on Assets (ROA)	7.26%	2.48%	-0.99%	-27.17%	4.09%
Return on Equity (ROE)	24.67%	15.72%	-7.82%	871.63%	18.78%
Return on Capital Employed (ROCE)	15.02%	3.15%	-30.90%	-62.01%	12.36%
Return on Invested Capital (ROIC)	9.24%	1.34%	1508.53%	-31.18%	4.34%
Return on Tangible Assets	7.85%	2.70%	-1.08%	-30.29%	4.63%
Earnings Yield	7.58%	6.69%	-4.04%	-83.08%	7.06%
Efficiency Ratios
Receivables Turnover	18.97	33.82	41.00	9.88	80.44
Payables Turnover	9.44	8.67	11.38	14.06	8.99
Inventory Turnover	6.46	9.28	5.61	7.57	33.83
Fixed Asset Turnover	3.89	3.23	1.88	2.14	6.98
Asset Turnover	1.22	0.91	0.54	0.75	1.92
Working Capital Turnover Ratio	7.57	-26.22	-9.11	-6.56	-21.06
Cash Conversion Cycle	37.09	8.04	41.89	59.22	-25.30
Days of Sales Outstanding	19.24	10.79	8.90	36.96	4.54
Days of Inventory Outstanding	56.50	39.34	65.05	48.22	10.79
Days of Payables Outstanding	38.65	42.09	32.07	25.95	40.62
Operating Cycle	75.74	50.13	73.96	85.17	15.33
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	248.45	-112.75	-443.18	192.69
Free Cash Flow Per Share	0.00	217.58	-134.83	-534.19	113.58
CapEx Per Share	0.00	30.88	22.07	91.01	79.11
Free Cash Flow to Operating Cash Flow	0.00	0.88	1.20	1.21	0.59
Dividend Paid and CapEx Coverage Ratio	0.00	8.05	-5.11	-4.65	2.23
Capital Expenditure Coverage Ratio	0.00	8.05	-5.11	-4.87	2.44
Operating Cash Flow Coverage Ratio	0.00	0.20	-0.09	-0.28	0.22
Operating Cash Flow to Sales Ratio	0.00	0.14	-0.10	-0.29	0.06
Free Cash Flow Yield	0.00%	30.14%	-27.07%	-80.57%	11.30%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	13.20	14.94	-24.73	-1.20	14.17
Price-to-Sales (P/S) Ratio	0.79	0.41	0.45	0.44	0.30
Price-to-Book (P/B) Ratio	3.53	2.35	1.93	-10.49	2.66
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	3.32	-3.69	-1.24	8.85
Price-to-Operating Cash Flow Ratio	0.00	2.91	-4.42	-1.50	5.22
Price-to-Earnings Growth (PEG) Ratio	-10.96	-0.05	0.26	<0.01	1.96
Price-to-Fair Value	3.53	2.35	1.93	-10.49	2.66
Enterprise Value Multiple	8.70	18.15	-3.66	-3.27	5.33
Enterprise Value	38.46B	23.83B	23.35B	30.24B	22.85B
EV to EBITDA	8.70	18.15	-3.66	-3.27	5.33
EV to Sales	0.99	0.74	1.21	1.29	0.45
EV to Free Cash Flow	0.00	6.05	-9.85	-3.66	13.14
EV to Operating Cash Flow	0.00	5.30	-11.78	-4.42	7.75
Tangible Book Value Per Share	382.92	194.49	127.66	-228.27	208.23
Shareholders’ Equity Per Share	478.52	307.39	257.65	-63.20	377.87
Tax and Other Ratios
Effective Tax Rate	0.32	0.16	54.33	0.16	0.57
Revenue Per Share	2.15K	1.78K	1.10K	1.52K	3.33K
Net Income Per Share	127.90	48.33	-20.14	-550.83	70.95
Tax Burden	0.68	0.80	-59.00	0.78	0.39
Interest Burden	0.97	0.88	0.03	1.01	0.97
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	0.00	0.00	0.00	<0.01	<0.01
Income Quality	0.00	4.09	-330.33	0.63	1.06

Currency in JPY

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