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Phil Company, Inc. (JP:3267)
:3267
Japanese Market
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Phil Company, Inc. (3267) Ratios

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Phil Company, Inc. Ratios

JP:3267's free cash flow for Q2 2024 was ¥0.30. For the 2024 fiscal year, JP:3267's free cash flow was decreased by ¥ and operating cash flow was ¥-0.13. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.12 2.74 2.54 2.15 2.49
Quick Ratio
1.54 1.64 1.65 2.01 1.40
Cash Ratio
1.44 1.52 1.47 1.97 1.22
Solvency Ratio
0.12 0.04 0.09 0.18 0.04
Operating Cash Flow Ratio
0.01 -0.33 -1.09 1.55 -1.44
Short-Term Operating Cash Flow Coverage
0.06 -1.04 -23.68 88.28 -3.68
Net Current Asset Value
¥ 2.14B¥ 1.71B¥ 1.58B¥ 1.90B¥ 1.92B
Leverage Ratios
Debt-to-Assets Ratio
0.20 0.24 0.13 0.07 0.20
Debt-to-Equity Ratio
0.49 0.48 0.26 0.13 0.36
Debt-to-Capital Ratio
0.33 0.33 0.21 0.12 0.27
Long-Term Debt-to-Capital Ratio
0.20 0.20 0.15 0.07 0.08
Financial Leverage Ratio
2.38 2.00 1.94 1.97 1.80
Debt Service Coverage Ratio
0.81 0.23 2.67 10.18 0.14
Interest Coverage Ratio
26.08 12.62 18.32 72.43 12.70
Debt to Market Cap
0.32 0.38 0.09 0.02 0.08
Interest Debt Per Share
277.29 251.25 122.91 67.08 182.19
Net Debt to EBITDA
-3.88 -5.17 -5.55 -5.36 -7.45
Profitability Margins
Gross Profit Margin
24.81%24.09%23.48%31.40%21.90%
EBIT Margin
7.85%2.48%5.27%11.95%1.90%
EBITDA Margin
8.72%3.68%6.66%13.13%3.48%
Operating Profit Margin
7.67%2.58%3.88%13.34%3.28%
Pretax Profit Margin
7.56%2.28%5.06%11.77%1.64%
Net Profit Margin
4.97%0.64%3.25%7.50%0.50%
Continuous Operations Profit Margin
4.97%0.64%3.24%7.50%0.50%
Net Income Per EBT
65.79%28.00%64.12%63.73%30.24%
EBT Per EBIT
98.54%88.24%130.49%88.20%49.91%
Return on Assets (ROA)
5.79%0.70%2.99%7.48%0.38%
Return on Equity (ROE)
14.63%1.39%5.82%14.69%0.69%
Return on Capital Employed (ROCE)
15.24%4.02%5.27%21.82%3.77%
Return on Invested Capital (ROIC)
8.76%0.99%3.30%13.73%0.96%
Return on Tangible Assets
5.87%0.72%3.09%7.71%0.40%
Earnings Yield
9.83%1.20%2.55%3.30%0.17%
Efficiency Ratios
Receivables Turnover
42.12 53.09 0.00 1.06K 1.98K
Payables Turnover
9.51 11.62 7.31 22.15 15.07
Inventory Turnover
3.65 2.54 2.44 12.23 1.68
Fixed Asset Turnover
16.37 11.82 14.52 16.47 10.74
Asset Turnover
1.16 1.09 0.92 1.00 0.77
Working Capital Turnover Ratio
2.50 2.31 1.82 2.19 1.61
Cash Conversion Cycle
70.18 119.18 99.51 13.71 193.74
Days of Sales Outstanding
8.66 6.88 0.00 0.34 0.18
Days of Inventory Outstanding
99.89 143.72 149.42 29.84 217.78
Days of Payables Outstanding
38.37 31.42 49.91 16.47 24.22
Operating Cycle
108.55 150.60 149.42 30.19 217.96
Cash Flow Ratios
Operating Cash Flow Per Share
6.81 -101.96 -318.65 583.56 -424.29
Free Cash Flow Per Share
6.81 -126.82 -320.03 582.09 -431.87
CapEx Per Share
0.00 24.85 1.38 1.48 7.58
Free Cash Flow to Operating Cash Flow
1.00 1.24 1.00 1.00 1.02
Dividend Paid and CapEx Coverage Ratio
0.00 -4.10 -26.20 392.22 -33.94
Capital Expenditure Coverage Ratio
0.00 -4.10 -230.93 394.81 -55.97
Operating Cash Flow Coverage Ratio
0.02 -0.41 -2.63 8.94 -2.35
Operating Cash Flow to Sales Ratio
<0.01 -0.09 -0.38 0.61 -0.61
Free Cash Flow Yield
0.87%-21.28%-29.97%26.56%-20.94%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
10.29 83.20 39.23 30.34 602.82
Price-to-Sales (P/S) Ratio
0.51 0.53 1.27 2.28 2.98
Price-to-Book (P/B) Ratio
1.42 1.16 2.28 4.46 4.15
Price-to-Free Cash Flow (P/FCF) Ratio
116.92 -4.70 -3.34 3.77 -4.77
Price-to-Operating Cash Flow Ratio
116.92 -5.85 -3.35 3.76 -4.86
Price-to-Earnings Growth (PEG) Ratio
0.18 -1.13 -0.63 0.02 -6.23
Price-to-Fair Value
1.42 1.16 2.28 4.46 4.15
Enterprise Value Multiple
2.00 9.24 13.56 11.97 78.32
Enterprise Value
1.40B 2.03B 3.96B 8.54B 10.82B
EV to EBITDA
1.93 9.24 13.56 11.97 78.32
EV to Sales
0.17 0.34 0.90 1.57 2.73
EV to Free Cash Flow
38.41 -3.01 -2.37 2.60 -4.36
EV to Operating Cash Flow
38.41 -3.75 -2.38 2.59 -4.44
Tangible Book Value Per Share
543.21 487.56 440.48 461.97 462.06
Shareholders’ Equity Per Share
561.54 514.28 467.97 491.72 496.71
Tax and Other Ratios
Effective Tax Rate
0.34 0.72 0.36 0.36 0.70
Revenue Per Share
1.56K 1.12K 838.80 963.24 690.86
Net Income Per Share
77.34 7.16 27.22 72.25 3.42
Tax Burden
0.66 0.28 0.64 0.64 0.30
Interest Burden
0.96 0.92 0.96 0.98 0.86
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.02 0.04 0.06 0.04
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.46 -14.23 -7.51 5.15 -37.51
Currency in JPY
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