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Activia Properties (JP:3279)
:3279
Japanese Market
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Activia Properties (3279) Ratios

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Activia Properties Ratios

JP:3279's free cash flow for Q2 2025 was ¥0.00. For the 2025 fiscal year, JP:3279's free cash flow was decreased by ¥ and operating cash flow was ¥0.51. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.00 0.69 0.64 0.71 0.52
Quick Ratio
0.00 0.69 0.53 0.56 0.41
Cash Ratio
0.00 0.55 0.50 0.53 0.40
Solvency Ratio
0.06 0.07 0.06 0.06 0.06
Operating Cash Flow Ratio
0.00 1.60 0.66 0.99 1.08
Short-Term Operating Cash Flow Coverage
0.43 1.81 0.74 1.10 1.18
Net Current Asset Value
¥ -292.77B¥ -267.27B¥ -263.21B¥ -266.17B¥ -251.12B
Leverage Ratios
Debt-to-Assets Ratio
0.47 0.47 0.46 0.46 0.47
Debt-to-Equity Ratio
0.99 0.97 0.95 0.93 0.96
Debt-to-Capital Ratio
0.50 0.49 0.49 0.48 0.49
Long-Term Debt-to-Capital Ratio
0.46 0.46 0.45 0.46 0.45
Financial Leverage Ratio
2.10 2.07 2.04 2.03 2.05
Debt Service Coverage Ratio
0.47 0.61 0.58 0.69 0.56
Interest Coverage Ratio
0.00 13.06 12.51 12.65 12.00
Debt to Market Cap
0.82 0.81 0.75 0.73 0.81
Interest Debt Per Share
111.45K 330.36K 322.13K 318.06K 318.63K
Net Debt to EBITDA
12.89 11.16 11.91 12.47 12.05
Profitability Margins
Gross Profit Margin
25.11%63.95%63.86%64.03%63.21%
EBIT Margin
50.17%54.47%54.07%53.90%53.45%
EBITDA Margin
60.20%62.91%64.03%64.55%63.59%
Operating Profit Margin
50.17%55.75%55.37%55.53%54.68%
Pretax Profit Margin
43.25%50.20%49.64%49.51%48.90%
Net Profit Margin
43.24%50.15%49.15%49.41%48.89%
Continuous Operations Profit Margin
43.24%50.15%49.15%49.41%48.89%
Net Income Per EBT
99.99%99.91%99.01%99.81%99.99%
EBT Per EBIT
86.19%90.04%89.66%89.16%89.43%
Return on Assets (ROA)
2.44%3.07%2.77%2.65%2.80%
Return on Equity (ROE)
5.11%6.36%5.67%5.38%5.75%
Return on Capital Employed (ROCE)
2.83%3.66%3.34%3.14%3.36%
Return on Invested Capital (ROIC)
39.11%3.44%3.11%2.99%3.15%
Return on Tangible Assets
2.48%3.12%2.82%2.69%2.85%
Earnings Yield
4.27%5.31%4.49%4.22%4.89%
Efficiency Ratios
Receivables Turnover
41.70 0.00 32.50 33.31 46.54
Payables Turnover
0.00 5.35 6.26 11.76 10.70
Inventory Turnover
0.00 0.00 2.93 2.45 2.93
Fixed Asset Turnover
26.13 0.07 0.06 0.06 0.06
Asset Turnover
0.06 0.06 0.06 0.05 0.06
Working Capital Turnover Ratio
-3.19 -2.71 -2.84 -2.34 -2.80
Cash Conversion Cycle
8.75 -68.26 77.34 128.97 98.33
Days of Sales Outstanding
8.75 0.00 11.23 10.96 7.84
Days of Inventory Outstanding
0.00 0.00 124.38 149.05 124.59
Days of Payables Outstanding
0.00 68.26 58.26 31.04 34.10
Operating Cycle
8.75 0.00 135.61 160.01 132.44
Cash Flow Ratios
Operating Cash Flow Per Share
7.28K 77.21K 30.14K 36.16K 49.95K
Free Cash Flow Per Share
5.87K 18.05K 28.88K -27.32K 7.58K
CapEx Per Share
1.40K 59.16K 1.26K 63.48K 42.37K
Free Cash Flow to Operating Cash Flow
0.81 0.23 0.96 -0.76 0.15
Dividend Paid and CapEx Coverage Ratio
0.95 0.99 1.49 0.45 0.81
Capital Expenditure Coverage Ratio
5.19 1.31 24.00 0.57 1.18
Operating Cash Flow Coverage Ratio
0.07 0.24 0.09 0.11 0.16
Operating Cash Flow to Sales Ratio
0.55 1.79 0.77 0.98 1.28
Free Cash Flow Yield
4.36%4.44%6.76%-6.32%1.94%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
23.66 18.83 22.28 23.69 20.47
Price-to-Sales (P/S) Ratio
10.23 9.45 10.95 11.71 10.01
Price-to-Book (P/B) Ratio
1.21 1.20 1.26 1.28 1.18
Price-to-Free Cash Flow (P/FCF) Ratio
23.15 22.52 14.79 -15.81 51.43
Price-to-Operating Cash Flow Ratio
18.69 5.26 14.17 11.95 7.81
Price-to-Earnings Growth (PEG) Ratio
-0.66 1.50 4.35 -5.51 -3.45
Price-to-Fair Value
1.21 1.20 1.26 1.28 1.18
Enterprise Value Multiple
29.88 26.17 29.01 30.60 27.78
Enterprise Value
564.90B 573.44B 588.63B 599.79B 531.02B
EV to EBITDA
29.70 26.17 29.01 30.60 27.78
EV to Sales
17.88 16.47 18.57 19.75 17.67
EV to Free Cash Flow
40.46 39.26 25.08 -26.68 90.80
EV to Operating Cash Flow
32.67 9.18 24.04 20.16 13.78
Tangible Book Value Per Share
112.50K 328.39K 327.17K 327.75K 319.82K
Shareholders’ Equity Per Share
112.50K 339.58K 338.32K 338.76K 331.56K
Tax and Other Ratios
Effective Tax Rate
<0.01 <0.01 <0.01 <0.01 <0.01
Revenue Per Share
13.29K 43.04K 39.00K 36.90K 38.97K
Net Income Per Share
5.75K 21.58K 19.17K 18.24K 19.06K
Tax Burden
1.00 1.00 0.99 1.00 1.00
Interest Burden
0.86 0.92 0.92 0.92 0.91
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
<0.01 0.07 0.08 0.08 0.08
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.27 3.58 1.56 1.98 2.62
Currency in JPY
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