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Restar Corporation (JP:3156)
:3156
Japanese Market

Restar Corporation (3156) Ratios

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Restar Corporation Ratios

JP:3156's free cash flow for Q1 2025 was ¥0.08. For the 2025 fiscal year, JP:3156's free cash flow was decreased by ¥ and operating cash flow was ¥<0.01. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.63 1.66 1.30 1.30 1.33
Quick Ratio
1.22 1.27 0.91 0.83 0.94
Cash Ratio
0.29 0.31 0.22 0.20 0.24
Solvency Ratio
0.05 0.06 0.06 0.06 0.06
Operating Cash Flow Ratio
0.00 0.14 0.09 >-0.01 -0.19
Short-Term Operating Cash Flow Coverage
0.00 0.36 0.15 >-0.01 -0.35
Net Current Asset Value
¥ 32.13B¥ 30.61B¥ 33.67B¥ 26.48B¥ 25.22B
Leverage Ratios
Debt-to-Assets Ratio
0.35 0.37 0.41 0.40 0.39
Debt-to-Equity Ratio
1.26 1.34 1.40 1.32 1.20
Debt-to-Capital Ratio
0.56 0.57 0.58 0.57 0.55
Long-Term Debt-to-Capital Ratio
0.36 0.37 0.08 0.10 0.09
Financial Leverage Ratio
3.63 3.61 3.46 3.33 3.12
Debt Service Coverage Ratio
0.27 0.28 0.15 0.17 0.11
Interest Coverage Ratio
4.15 4.50 4.15 8.04 11.50
Debt to Market Cap
1.22 1.60 1.21 1.51 1.42
Interest Debt Per Share
3.98K 4.07K 4.06K 3.61K 3.12K
Net Debt to EBITDA
3.91 5.40 3.91 3.98 5.47
Profitability Margins
Gross Profit Margin
8.25%8.25%8.83%8.31%7.55%
EBIT Margin
2.05%1.50%3.09%2.51%2.30%
EBITDA Margin
2.92%2.34%3.91%3.80%2.74%
Operating Profit Margin
2.17%2.53%3.11%2.96%1.90%
Pretax Profit Margin
1.39%0.94%2.34%2.14%2.14%
Net Profit Margin
0.84%1.33%1.37%1.45%1.49%
Continuous Operations Profit Margin
1.05%1.56%1.50%1.53%1.48%
Net Income Per EBT
60.57%141.19%58.37%67.96%69.79%
EBT Per EBIT
64.08%37.34%75.32%72.28%112.49%
Return on Assets (ROA)
1.51%2.41%2.40%2.63%2.46%
Return on Equity (ROE)
5.54%8.70%8.31%8.76%7.67%
Return on Capital Employed (ROCE)
7.45%8.60%14.28%13.48%7.39%
Return on Invested Capital (ROIC)
4.25%6.34%4.73%5.23%2.91%
Return on Tangible Assets
1.58%2.52%2.48%2.74%2.58%
Earnings Yield
5.76%11.20%7.75%10.89%10.02%
Efficiency Ratios
Receivables Turnover
4.83 4.39 4.87 5.55 4.76
Payables Turnover
6.34 7.18 8.37 8.28 7.16
Inventory Turnover
8.26 9.10 6.60 5.94 6.79
Fixed Asset Turnover
18.96 18.46 17.96 17.58 14.88
Asset Turnover
1.80 1.81 1.76 1.81 1.65
Working Capital Turnover Ratio
6.03 7.50 9.99 10.30 8.14
Cash Conversion Cycle
62.23 72.46 86.64 83.16 79.45
Days of Sales Outstanding
75.63 83.22 74.98 65.76 76.66
Days of Inventory Outstanding
44.17 40.10 55.29 61.46 53.75
Days of Payables Outstanding
57.57 50.86 43.63 44.06 50.97
Operating Cycle
119.80 123.32 130.27 127.22 130.41
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 693.40 521.10 -12.07 -885.49
Free Cash Flow Per Share
0.00 625.04 394.78 -176.77 -1.17K
CapEx Per Share
0.00 79.10 126.32 164.69 284.95
Free Cash Flow to Operating Cash Flow
0.00 0.90 0.76 14.64 1.32
Dividend Paid and CapEx Coverage Ratio
0.00 3.42 2.03 -0.05 -2.33
Capital Expenditure Coverage Ratio
0.00 8.77 4.13 -0.07 -3.11
Operating Cash Flow Coverage Ratio
0.00 0.18 0.13 >-0.01 -0.29
Operating Cash Flow to Sales Ratio
0.00 0.04 0.03 >-0.01 -0.07
Free Cash Flow Yield
0.00%27.29%13.14%-8.17%-59.20%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
17.35 8.93 12.90 9.18 9.98
Price-to-Sales (P/S) Ratio
0.15 0.12 0.18 0.13 0.15
Price-to-Book (P/B) Ratio
0.95 0.78 1.07 0.80 0.77
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 3.66 7.61 -12.24 -1.69
Price-to-Operating Cash Flow Ratio
0.00 3.30 5.77 -179.25 -2.23
Price-to-Earnings Growth (PEG) Ratio
20.76 0.88 -11.34 0.49 0.21
Price-to-Fair Value
0.95 0.78 1.07 0.80 0.77
Enterprise Value Multiple
8.90 10.48 8.41 7.49 10.90
Enterprise Value
147.16B 137.59B 168.72B 138.85B 119.29B
EV to EBITDA
8.90 10.48 8.41 7.49 10.90
EV to Sales
0.26 0.25 0.33 0.29 0.30
EV to Free Cash Flow
0.00 7.56 14.21 -26.12 -3.39
EV to Operating Cash Flow
0.00 6.81 10.77 -382.49 -4.48
Tangible Book Value Per Share
3.09K 2.95K 2.71K 2.48K 2.34K
Shareholders’ Equity Per Share
3.09K 2.95K 2.80K 2.69K 2.58K
Tax and Other Ratios
Effective Tax Rate
0.24 -0.65 0.36 0.28 0.31
Revenue Per Share
20.13K 19.26K 17.04K 16.20K 13.29K
Net Income Per Share
169.22 256.57 232.95 235.63 198.12
Tax Burden
0.61 1.41 0.58 0.68 0.70
Interest Burden
0.68 0.63 0.76 0.85 0.93
Research & Development to Revenue
<0.01 0.00 0.00 0.00 0.00
SG&A to Revenue
<0.01 0.05 0.05 0.05 0.05
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 2.70 2.24 -0.03 -3.12
Currency in JPY