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Happiness & D Co., Ltd. (JP:3174)
:3174
Japanese Market

Happiness & D Co., Ltd. (3174) Ratios

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Happiness & D Co., Ltd. Ratios

JP:3174's free cash flow for Q4 2025 was ¥0.39. For the 2025 fiscal year, JP:3174's free cash flow was decreased by ¥ and operating cash flow was ¥-0.07. See a summary of the company’s cash flow.
Ratios
TTM
Aug 25Aug 24Aug 23Aug 22
Liquidity Ratios
Current Ratio
1.09 1.12 1.75 2.17 2.11
Quick Ratio
0.37 0.37 0.56 0.81 0.77
Cash Ratio
0.19 0.16 0.30 0.57 0.48
Solvency Ratio
-0.11 -0.12 -0.05 -0.06 0.04
Operating Cash Flow Ratio
0.04 0.04 0.23 >-0.01 0.26
Short-Term Operating Cash Flow Coverage
0.05 0.06 0.43 -0.02 0.46
Net Current Asset Value
¥ -756.35M¥ -687.65M¥ -317.63M¥ -186.46M¥ 260.13M
Leverage Ratios
Debt-to-Assets Ratio
0.67 0.67 0.56 0.60 0.56
Debt-to-Equity Ratio
27.57 18.97 3.92 3.62 2.35
Debt-to-Capital Ratio
0.97 0.95 0.80 0.78 0.70
Long-Term Debt-to-Capital Ratio
0.84 0.80 0.69 0.70 0.57
Financial Leverage Ratio
41.34 28.41 6.94 6.05 4.18
Debt Service Coverage Ratio
-0.11 -0.12 -0.14 -0.23 0.16
Interest Coverage Ratio
-10.12 -11.23 -4.83 -7.06 7.58
Debt to Market Cap
3.03 2.07 1.87 2.36 2.13
Interest Debt Per Share
1.62K 1.50K 1.58K 2.16K 2.05K
Net Debt to EBITDA
-11.73 -11.92 -11.28 -16.47 8.84
Profitability Margins
Gross Profit Margin
39.69%38.92%38.16%35.04%33.39%
EBIT Margin
-4.60%-4.57%-4.10%-3.31%1.42%
EBITDA Margin
-3.11%-2.93%-2.47%-1.67%2.93%
Operating Profit Margin
-4.60%-4.57%-1.47%-1.70%1.40%
Pretax Profit Margin
-8.29%-8.12%-4.40%-3.56%1.24%
Net Profit Margin
-9.29%-9.15%-4.26%-5.24%0.66%
Continuous Operations Profit Margin
-9.29%-9.15%-4.26%-5.24%0.66%
Net Income Per EBT
112.08%112.65%96.79%147.47%53.34%
EBT Per EBIT
180.07%177.59%299.77%208.96%88.67%
Return on Assets (ROA)
-13.12%-14.31%-6.51%-7.35%0.97%
Return on Equity (ROE)
-188.61%-406.49%-45.20%-44.43%4.06%
Return on Capital Employed (ROCE)
-29.77%-28.69%-4.19%-3.81%3.27%
Return on Invested Capital (ROIC)
-8.61%-9.25%-2.77%-2.87%1.31%
Return on Tangible Assets
-13.25%-14.49%-6.60%-7.44%0.97%
Earnings Yield
-59.21%-44.48%-21.60%-29.01%3.92%
Efficiency Ratios
Receivables Turnover
13.12 12.15 14.64 18.70 18.65
Payables Turnover
5.66 12.36 8.31 14.50 9.90
Inventory Turnover
1.51 1.70 1.71 1.78 1.95
Fixed Asset Turnover
33.93 33.04 20.19 8.68 8.71
Asset Turnover
1.41 1.56 1.53 1.40 1.47
Working Capital Turnover Ratio
18.09 5.96 3.35 3.25 3.19
Cash Conversion Cycle
205.80 215.35 194.36 199.66 170.18
Days of Sales Outstanding
27.82 30.03 24.93 19.52 19.57
Days of Inventory Outstanding
242.51 214.85 213.34 205.30 187.46
Days of Payables Outstanding
64.53 29.53 43.91 25.16 36.85
Operating Cycle
270.33 244.88 238.26 224.82 207.03
Cash Flow Ratios
Operating Cash Flow Per Share
66.44 66.93 297.35 -13.31 353.09
Free Cash Flow Per Share
41.22 42.04 255.45 -56.64 334.36
CapEx Per Share
25.22 24.89 42.05 43.33 18.74
Free Cash Flow to Operating Cash Flow
0.62 0.63 0.86 4.26 0.95
Dividend Paid and CapEx Coverage Ratio
1.83 1.85 5.22 -0.23 10.80
Capital Expenditure Coverage Ratio
2.63 2.69 7.07 -0.31 18.85
Operating Cash Flow Coverage Ratio
0.04 0.05 0.19 >-0.01 0.17
Operating Cash Flow to Sales Ratio
0.02 0.02 0.07 >-0.01 0.07
Free Cash Flow Yield
7.81%5.89%30.59%-6.24%37.03%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-1.69 -2.25 -4.63 -3.45 25.53
Price-to-Sales (P/S) Ratio
0.16 0.21 0.20 0.18 0.17
Price-to-Book (P/B) Ratio
9.16 9.14 2.09 1.53 1.04
Price-to-Free Cash Flow (P/FCF) Ratio
12.81 16.98 3.27 -16.03 2.70
Price-to-Operating Cash Flow Ratio
8.01 10.67 2.81 -68.23 2.56
Price-to-Earnings Growth (PEG) Ratio
-6.54 -0.03 0.15 <0.01 -0.15
Price-to-Fair Value
9.16 9.14 2.09 1.53 1.04
Enterprise Value Multiple
-16.74 -18.95 -19.27 -27.28 14.59
Enterprise Value
4.52B 4.90B 5.12B 5.81B 5.83B
EV to EBITDA
-16.74 -18.95 -19.27 -27.28 14.59
EV to Sales
0.52 0.55 0.48 0.46 0.43
EV to Free Cash Flow
42.80 45.79 7.88 -40.43 6.86
EV to Operating Cash Flow
26.55 28.76 6.77 -172.07 6.49
Tangible Book Value Per Share
33.77 50.79 360.87 545.50 859.14
Shareholders’ Equity Per Share
58.08 78.13 399.12 592.88 871.62
Tax and Other Ratios
Effective Tax Rate
-0.12 -0.13 0.03 -0.47 0.47
Revenue Per Share
3.39K 3.47K 4.24K 5.02K 5.36K
Net Income Per Share
-315.00 -317.59 -180.40 -263.44 35.37
Tax Burden
1.12 1.13 0.97 1.47 0.53
Interest Burden
1.80 1.78 1.07 1.07 0.87
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
<0.01 0.00 0.00 <0.01 <0.01
Income Quality
-0.24 -0.21 -1.65 0.05 5.33
Currency in JPY