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Jason Co., Ltd. (JP:3080)
:3080
Japanese Market

Jason Co., Ltd. (3080) Ratios

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Jason Co., Ltd. Ratios

JP:3080's free cash flow for Q1 2026 was ¥0.26. For the 2026 fiscal year, JP:3080'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 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.83 2.06 2.11 2.11 1.94
Quick Ratio
1.23 1.38 1.40 1.40 1.34
Cash Ratio
1.04 1.19 1.22 1.22 1.13
Solvency Ratio
0.07 0.12 0.17 0.17 0.17
Operating Cash Flow Ratio
0.00 0.17 0.16 0.16 0.19
Short-Term Operating Cash Flow Coverage
0.00 0.93 1.02 1.02 1.14
Net Current Asset Value
¥ 2.11B¥ 2.53B¥ 2.65B¥ 2.65B¥ 2.15B
Leverage Ratios
Debt-to-Assets Ratio
0.11 0.09 0.10 0.10 0.10
Debt-to-Equity Ratio
0.20 0.15 0.17 0.17 0.19
Debt-to-Capital Ratio
0.17 0.13 0.15 0.15 0.16
Long-Term Debt-to-Capital Ratio
0.04 0.02 0.03 0.03 0.02
Financial Leverage Ratio
1.83 1.72 1.76 1.76 1.83
Debt Service Coverage Ratio
0.45 0.85 1.41 1.41 1.36
Interest Coverage Ratio
22.24 72.76 138.71 138.71 174.35
Debt to Market Cap
0.11 0.09 0.09 0.09 0.11
Interest Debt Per Share
100.47 75.41 82.80 82.80 85.60
Net Debt to EBITDA
-5.88 -4.27 -2.99 -2.99 -2.85
Profitability Margins
Gross Profit Margin
25.72%25.83%25.74%25.74%26.67%
EBIT Margin
0.90%1.93%3.11%3.11%3.01%
EBITDA Margin
1.73%2.61%3.69%3.69%3.77%
Operating Profit Margin
0.81%1.90%3.05%3.05%2.94%
Pretax Profit Margin
0.86%1.90%3.08%3.08%3.00%
Net Profit Margin
0.52%1.22%2.10%2.10%2.20%
Continuous Operations Profit Margin
0.52%1.22%2.10%2.10%2.20%
Net Income Per EBT
60.69%64.25%68.03%68.03%73.51%
EBT Per EBIT
106.45%99.88%101.12%101.12%101.84%
Return on Assets (ROA)
1.28%3.18%5.60%5.60%5.76%
Return on Equity (ROE)
2.36%5.49%9.85%9.85%10.55%
Return on Capital Employed (ROCE)
3.04%7.26%11.99%11.99%11.67%
Return on Invested Capital (ROIC)
1.65%4.27%7.52%7.52%7.82%
Return on Tangible Assets
1.32%3.23%5.68%5.68%5.85%
Earnings Yield
1.43%4.06%7.55%7.55%9.13%
Efficiency Ratios
Receivables Turnover
50.65 65.03 66.22 66.22 54.52
Payables Turnover
8.76 10.29 10.20 10.20 9.55
Inventory Turnover
8.73 9.04 8.70 8.70 9.38
Fixed Asset Turnover
11.05 12.35 14.24 14.24 8.98
Asset Turnover
2.45 2.61 2.67 2.67 2.62
Working Capital Turnover Ratio
8.55 7.57 8.02 8.02 8.72
Cash Conversion Cycle
7.33 10.50 11.68 11.68 7.39
Days of Sales Outstanding
7.21 5.61 5.51 5.51 6.69
Days of Inventory Outstanding
41.79 40.37 41.94 41.94 38.90
Days of Payables Outstanding
41.67 35.49 35.78 35.78 38.20
Operating Cycle
49.00 45.98 47.45 47.45 45.59
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 46.01 43.08 43.08 52.55
Free Cash Flow Per Share
0.00 15.14 36.53 36.53 44.25
CapEx Per Share
0.00 30.86 6.54 6.54 8.30
Free Cash Flow to Operating Cash Flow
0.00 0.33 0.85 0.85 0.84
Dividend Paid and CapEx Coverage Ratio
0.00 1.05 2.20 2.20 2.47
Capital Expenditure Coverage Ratio
0.00 1.49 6.58 6.58 6.33
Operating Cash Flow Coverage Ratio
0.00 0.61 0.52 0.52 0.62
Operating Cash Flow to Sales Ratio
0.00 0.02 0.02 0.02 0.02
Free Cash Flow Yield
0.00%2.28%5.86%5.86%8.63%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
69.77 24.62 13.24 13.24 10.96
Price-to-Sales (P/S) Ratio
0.36 0.30 0.28 0.28 0.24
Price-to-Book (P/B) Ratio
1.64 1.35 1.30 1.30 1.16
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 43.84 17.05 17.05 11.59
Price-to-Operating Cash Flow Ratio
0.00 14.43 14.46 14.46 9.76
Price-to-Earnings Growth (PEG) Ratio
-3.31 -0.58 25.83 25.83 2.09
Price-to-Fair Value
1.64 1.35 1.30 1.30 1.16
Enterprise Value Multiple
15.15 7.25 4.55 4.55 3.56
Enterprise Value
7.46B 5.35B 4.82B 4.82B 3.65B
EV to EBITDA
15.15 7.25 4.55 4.55 3.56
EV to Sales
0.26 0.19 0.17 0.17 0.13
EV to Free Cash Flow
0.00 27.58 10.29 10.29 6.44
EV to Operating Cash Flow
0.00 9.08 8.73 8.73 5.42
Tangible Book Value Per Share
469.46 479.37 465.28 465.28 431.30
Shareholders’ Equity Per Share
494.10 491.74 477.76 477.76 443.70
Tax and Other Ratios
Effective Tax Rate
0.39 0.36 0.32 0.32 0.26
Revenue Per Share
2.21K 2.21K 2.24K 2.24K 2.13K
Net Income Per Share
11.58 26.97 47.06 47.06 46.82
Tax Burden
0.61 0.64 0.68 0.68 0.74
Interest Burden
0.96 0.99 0.99 0.99 0.99
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.71 0.62 0.62 0.83
Currency in JPY