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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 Q3 2025 was ¥0.40. For the 2025 fiscal year, JP:3174's free cash flow was decreased by ¥ and operating cash flow was ¥-0.10. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
3.09 1.75 2.17 2.11 2.34
Quick Ratio
0.90 0.56 0.81 0.77 0.94
Cash Ratio
0.43 0.30 0.57 0.53 0.68
Solvency Ratio
-0.10 -0.05 -0.06 0.04 <0.01
Operating Cash Flow Ratio
0.00 0.23 >-0.01 0.26 -0.10
Short-Term Operating Cash Flow Coverage
0.00 0.43 -0.02 0.46 -0.17
Net Current Asset Value
¥ -616.21M¥ -317.63M¥ -186.46M¥ 260.13M¥ 240.46M
Leverage Ratios
Debt-to-Assets Ratio
0.58 0.56 0.60 0.51 0.57
Debt-to-Equity Ratio
6.39 3.92 3.62 2.13 2.64
Debt-to-Capital Ratio
0.86 0.80 0.78 0.68 0.73
Long-Term Debt-to-Capital Ratio
0.86 0.69 0.70 0.57 0.64
Financial Leverage Ratio
10.99 6.94 6.05 4.18 4.66
Debt Service Coverage Ratio
-10.28 -0.14 -0.23 0.16 0.03
Interest Coverage Ratio
-10.37 -4.83 -7.06 7.58 -2.95
Debt to Market Cap
2.58 1.87 2.36 2.13 2.58
Interest Debt Per Share
1.43K 1.58K 2.16K 1.86K 2.27K
Net Debt to EBITDA
-5.66 -11.28 -16.47 7.24 40.12
Profitability Margins
Gross Profit Margin
39.08%38.16%35.04%33.39%22.75%
EBIT Margin
-7.45%-4.10%-3.31%1.42%-0.50%
EBITDA Margin
-5.68%-2.47%-1.67%2.93%0.46%
Operating Profit Margin
-3.81%-1.47%-1.70%1.40%-0.39%
Pretax Profit Margin
-7.79%-4.40%-3.56%1.24%-0.63%
Net Profit Margin
-8.07%-4.26%-5.24%0.66%-0.68%
Continuous Operations Profit Margin
-8.07%-4.26%-5.24%0.66%-0.68%
Net Income Per EBT
103.58%96.79%147.47%53.34%108.04%
EBT Per EBIT
204.65%299.77%208.96%88.67%160.30%
Return on Assets (ROA)
-11.78%-6.51%-7.35%0.97%-1.23%
Return on Equity (ROE)
-91.01%-45.20%-44.43%4.06%-5.72%
Return on Capital Employed (ROCE)
-7.53%-4.19%-3.81%3.27%-1.08%
Return on Invested Capital (ROIC)
-7.77%-2.77%-4.23%1.31%-0.88%
Return on Tangible Assets
-11.93%-6.60%-7.44%0.97%-1.23%
Earnings Yield
-52.22%-21.60%-29.01%3.92%-5.39%
Efficiency Ratios
Receivables Turnover
14.88 14.64 18.70 18.65 23.73
Payables Turnover
5.98 8.31 14.50 9.90 14.24
Inventory Turnover
1.55 1.71 1.78 1.95 2.89
Fixed Asset Turnover
18.14 20.19 8.68 8.71 11.78
Asset Turnover
1.46 1.53 1.40 1.47 1.81
Working Capital Turnover Ratio
3.57 3.35 3.25 3.19 3.73
Cash Conversion Cycle
199.70 194.36 199.66 170.18 115.84
Days of Sales Outstanding
24.54 24.93 19.52 19.57 15.38
Days of Inventory Outstanding
236.21 213.34 205.30 187.46 126.09
Days of Payables Outstanding
61.05 43.91 25.16 36.85 25.64
Operating Cycle
260.74 238.26 224.82 207.03 141.47
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 297.35 -13.31 353.09 -141.94
Free Cash Flow Per Share
0.00 255.45 -56.64 334.36 -170.06
CapEx Per Share
0.00 42.05 43.33 18.74 28.12
Free Cash Flow to Operating Cash Flow
0.00 0.86 4.26 0.95 1.20
Dividend Paid and CapEx Coverage Ratio
0.00 5.22 -0.23 10.80 -2.76
Capital Expenditure Coverage Ratio
0.00 7.07 -0.31 18.85 -5.05
Operating Cash Flow Coverage Ratio
0.00 0.19 >-0.01 0.19 -0.06
Operating Cash Flow to Sales Ratio
0.00 0.07 >-0.01 0.07 -0.02
Free Cash Flow Yield
0.00%30.59%-6.24%37.03%-18.69%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-1.91 -4.63 -3.45 25.53 -18.56
Price-to-Sales (P/S) Ratio
0.15 0.20 0.18 0.17 0.13
Price-to-Book (P/B) Ratio
2.48 2.09 1.53 1.04 1.06
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 3.27 -16.03 2.70 -5.35
Price-to-Operating Cash Flow Ratio
0.00 2.81 -68.23 2.56 -6.41
Price-to-Earnings Growth (PEG) Ratio
0.14 0.15 <0.01 -0.15 0.52
Price-to-Fair Value
2.48 2.09 1.53 1.04 1.06
Enterprise Value Multiple
-8.38 -19.27 -27.28 12.98 67.60
Enterprise Value
4.33B 5.12B 5.81B 5.19B 5.68B
EV to EBITDA
-8.38 -19.27 -27.28 12.98 67.60
EV to Sales
0.48 0.48 0.46 0.38 0.31
EV to Free Cash Flow
0.00 7.88 -40.43 6.10 -13.16
EV to Operating Cash Flow
0.00 6.77 -172.07 5.78 -15.77
Tangible Book Value Per Share
192.88 360.87 545.50 859.14 849.44
Shareholders’ Equity Per Share
222.58 399.12 592.88 871.62 856.72
Tax and Other Ratios
Effective Tax Rate
-0.04 0.03 -0.47 0.47 -0.08
Revenue Per Share
3.57K 4.24K 5.02K 5.36K 7.21K
Net Income Per Share
-288.28 -180.40 -263.44 35.37 -49.02
Tax Burden
1.04 0.97 1.47 0.53 1.08
Interest Burden
1.05 1.07 1.07 0.87 1.27
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 <0.01 <0.01 <0.01
Income Quality
0.00 -1.65 0.07 5.33 3.13
Currency in JPY