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STOCKS

GENERATION PASS CO. LTD. (JP:3195)

:3195

3195

GENERATION PASS CO. LTD.

RESEARCH TOOLSreports

GENERATION PASS CO. LTD. (3195) Ratios

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GENERATION PASS CO. LTD. Ratios

JP:3195's free cash flow for Q3 2025 was ¥0.27. For the 2025 fiscal year, JP:3195'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 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	1.63	1.63	1.62	1.70	1.72
Quick Ratio	0.97	0.97	1.06	1.08	1.14
Cash Ratio	0.30	0.30	0.47	0.46	0.53
Solvency Ratio	0.09	0.09	-0.02	0.03	0.16
Operating Cash Flow Ratio	0.00	-0.23	0.10	0.05	0.07
Short-Term Operating Cash Flow Coverage	0.00	-0.50	0.29	0.14	0.19
Net Current Asset Value	¥ 1.56B	¥ 1.63B	¥ 1.55B	¥ 1.56B	¥ 1.72B
Leverage Ratios
Debt-to-Assets Ratio	0.27	0.27	0.21	0.21	0.22
Debt-to-Equity Ratio	0.67	0.67	0.54	0.49	0.52
Debt-to-Capital Ratio	0.40	0.40	0.35	0.33	0.34
Long-Term Debt-to-Capital Ratio	0.00	0.00	0.00	<0.01	0.04
Financial Leverage Ratio	2.45	2.45	2.56	2.34	2.35
Debt Service Coverage Ratio	0.20	0.20	-0.04	0.10	0.48
Interest Coverage Ratio	12.29	12.29	16.96	-1.70	92.31
Debt to Market Cap	0.30	0.22	0.46	0.39	0.30
Interest Debt Per Share	156.25	156.25	118.76	113.47	125.75
Net Debt to EBITDA	2.42	1.71	-11.95	-1.10	-0.68
Profitability Margins
Gross Profit Margin	27.28%	27.28%	26.27%	26.50%	25.33%
EBIT Margin	1.15%	1.15%	-0.44%	0.47%	2.49%
EBITDA Margin	1.62%	1.62%	0.15%	1.11%	3.05%
Operating Profit Margin	0.69%	0.69%	0.50%	-0.03%	0.46%
Pretax Profit Margin	1.09%	1.09%	-0.47%	0.45%	2.49%
Net Profit Margin	0.97%	0.98%	-0.85%	-0.15%	2.15%
Continuous Operations Profit Margin	0.97%	0.98%	-0.85%	-0.12%	2.19%
Net Income Per EBT	89.30%	89.39%	182.32%	-34.25%	86.39%
EBT Per EBIT	157.87%	157.87%	-93.11%	-1415.48%	536.66%
Return on Assets (ROA)	-1.46%	3.49%	-3.07%	-0.53%	7.41%
Return on Equity (ROE)	-3.89%	8.55%	-7.85%	-1.24%	17.38%
Return on Capital Employed (ROCE)	7.97%	5.87%	4.40%	-0.24%	3.53%
Return on Invested Capital (ROIC)	19.30%	3.20%	5.36%	0.04%	2.15%
Return on Tangible Assets	-1.49%	3.58%	-3.13%	-0.54%	7.64%
Earnings Yield	-1.76%	2.84%	-7.01%	-1.07%	10.33%
Efficiency Ratios
Receivables Turnover	13.37	13.37	13.69	13.16	13.02
Payables Turnover	15.64	15.64	11.59	11.33	11.51
Inventory Turnover	6.80	6.80	8.13	7.51	8.16
Fixed Asset Turnover	211.53	211.54	221.88	110.37	210.53
Asset Turnover	3.58	3.58	3.59	3.43	3.45
Working Capital Turnover Ratio	9.94	9.93	9.79	8.64	9.34
Cash Conversion Cycle	47.69	57.62	40.05	44.09	41.05
Days of Sales Outstanding	26.60	27.30	26.66	27.74	28.04
Days of Inventory Outstanding	53.69	53.66	44.87	48.57	44.72
Days of Payables Outstanding	32.60	23.34	31.48	32.23	31.71
Operating Cycle	80.29	80.96	71.53	76.31	72.76
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	-77.10	32.19	14.67	21.87
Free Cash Flow Per Share	0.00	-83.88	22.59	4.45	10.96
CapEx Per Share	0.00	6.78	9.59	10.23	10.91
Free Cash Flow to Operating Cash Flow	0.00	1.09	0.70	0.30	0.50
Dividend Paid and CapEx Coverage Ratio	0.00	-11.37	3.35	0.76	2.01
Capital Expenditure Coverage Ratio	0.00	-11.37	3.36	1.43	2.01
Operating Cash Flow Coverage Ratio	0.00	-0.50	0.27	0.13	0.17
Operating Cash Flow to Sales Ratio	0.00	-0.04	0.02	<0.01	0.01
Free Cash Flow Yield	0.00%	-11.98%	9.26%	1.65%	2.67%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	25.52	35.20	-14.27	-93.73	9.68
Price-to-Sales (P/S) Ratio	0.25	0.34	0.12	0.14	0.21
Price-to-Book (P/B) Ratio	2.18	3.01	1.12	1.16	1.68
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	-8.35	10.80	60.51	37.40
Price-to-Operating Cash Flow Ratio	0.00	-9.08	7.58	18.33	18.75
Price-to-Earnings Growth (PEG) Ratio	0.08	-0.16	-0.03	0.88	-0.02
Price-to-Fair Value	2.18	3.01	1.12	1.16	1.68
Enterprise Value Multiple	17.10	22.96	69.89	11.86	6.15
Enterprise Value	4.30B	6.14B	1.69B	2.00B	3.00B
EV to EBITDA	37.18	22.96	69.89	11.86	6.15
EV to Sales	0.26	0.37	0.10	0.13	0.19
EV to Free Cash Flow	0.00	-9.02	9.22	55.38	33.68
EV to Operating Cash Flow	0.00	-9.81	6.47	16.78	16.88
Tangible Book Value Per Share	218.27	218.27	207.71	218.21	228.89
Shareholders’ Equity Per Share	232.48	232.48	217.71	231.79	243.56
Tax and Other Ratios
Effective Tax Rate	0.11	0.11	-0.82	1.26	0.12
Revenue Per Share	2.04K	2.04K	2.00K	1.86K	1.97K
Net Income Per Share	19.87	19.88	-17.10	-2.87	42.34
Tax Burden	4.12	0.89	1.82	-0.34	0.86
Interest Burden	-0.82	0.95	1.07	0.96	1.00
Research & Development to Revenue	0.00	0.00	<0.01	<0.01	<0.01
SG&A to Revenue	-0.10	0.00	0.10	0.10	0.09
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	<0.01
Income Quality	0.00	-3.88	-3.43	1.75	0.45

Currency in JPY