JP:3290's free cash flow for Q2 2025 was ¥0.48. For the 2025 fiscal year, JP:3290's free cash flow was decreased by ¥ and operating cash flow was ¥0.47. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.75	0.72	1.04	1.31	0.77
Quick Ratio	0.75	0.72	0.37	0.43	0.26
Cash Ratio	0.81	0.25	0.36	0.42	0.25
Solvency Ratio	0.07	0.07	0.07	0.08	0.08
Operating Cash Flow Ratio	0.39	0.30	0.49	1.81	0.71
Short-Term Operating Cash Flow Coverage	0.48	0.34	0.59	2.25	0.81
Net Current Asset Value	¥ -62.24B	¥ -61.93B	¥ -58.30B	¥ -50.92B	¥ -48.22B
Leverage Ratios
Debt-to-Assets Ratio	0.48	0.49	0.47	0.47	0.46
Debt-to-Equity Ratio	1.07	1.07	1.01	1.01	0.95
Debt-to-Capital Ratio	0.52	0.52	0.50	0.50	0.49
Long-Term Debt-to-Capital Ratio	0.46	0.46	0.46	0.47	0.43
Financial Leverage Ratio	2.21	2.21	2.14	2.14	2.09
Debt Service Coverage Ratio	0.43	0.35	0.57	0.79	0.45
Interest Coverage Ratio	0.00	8.00	11.83	12.66	13.32
Debt to Market Cap	2.70	0.96	0.84	0.68	0.82
Interest Debt Per Share	243.95K	245.95K	230.75K	225.09K	213.20K
Net Debt to EBITDA	9.44	11.65	10.78	10.16	9.27
Profitability Margins
Gross Profit Margin	48.34%	54.50%	57.94%	63.14%	59.51%
EBIT Margin	46.65%	44.07%	47.49%	44.30%	49.28%
EBITDA Margin	59.85%	57.08%	60.08%	55.59%	61.18%
Operating Profit Margin	46.65%	46.37%	49.96%	46.40%	51.62%
Pretax Profit Margin	42.45%	39.74%	43.27%	40.63%	45.40%
Net Profit Margin	42.50%	39.72%	43.25%	40.61%	45.38%
Continuous Operations Profit Margin	42.50%	39.72%	43.25%	40.61%	45.38%
Net Income Per EBT	100.12%	99.95%	99.96%	99.95%	99.96%
EBT Per EBIT	90.99%	85.70%	86.61%	87.58%	87.95%
Return on Assets (ROA)	2.92%	2.72%	2.94%	3.19%	3.43%
Return on Equity (ROE)	6.47%	6.00%	6.29%	6.84%	7.15%
Return on Capital Employed (ROCE)	3.63%	3.61%	3.71%	3.90%	4.40%
Return on Invested Capital (ROIC)	3.30%	3.22%	3.45%	3.69%	3.95%
Return on Tangible Assets	3.00%	2.79%	3.02%	3.29%	3.53%
Earnings Yield	16.30%	5.36%	5.28%	4.62%	6.16%
Efficiency Ratios
Receivables Turnover	90.43	0.00	80.73	118.21	106.99
Payables Turnover	14.56	12.39	12.68	15.44	12.97
Inventory Turnover	0.00	0.00	0.52	0.51	0.53
Fixed Asset Turnover	1.45	0.08	0.08	0.09	0.09
Asset Turnover	0.07	0.07	0.07	0.08	0.08
Working Capital Turnover Ratio	-2.40	-4.53	6.45	-27.24	-2.09
Cash Conversion Cycle	-21.03	-29.46	681.84	701.36	661.64
Days of Sales Outstanding	4.04	0.00	4.52	3.09	3.41
Days of Inventory Outstanding	0.00	0.00	706.10	721.91	686.37
Days of Payables Outstanding	25.07	29.46	28.78	23.64	28.14
Operating Cycle	4.04	0.00	710.62	725.00	689.78
Cash Flow Ratios
Operating Cash Flow Per Share	23.04K	18.33K	19.71K	56.17K	37.58K
Free Cash Flow Per Share	19.11K	756.67	-41.87K	3.99K	15.28K
CapEx Per Share	3.93K	17.57K	61.58K	52.18K	22.30K
Free Cash Flow to Operating Cash Flow	0.83	0.04	-2.12	0.07	0.41
Dividend Paid and CapEx Coverage Ratio	1.32	0.58	0.26	0.83	1.01
Capital Expenditure Coverage Ratio	5.86	1.04	0.32	1.08	1.69
Operating Cash Flow Coverage Ratio	0.09	0.08	0.09	0.25	0.18
Operating Cash Flow to Sales Ratio	0.66	0.53	0.59	1.51	1.07
Free Cash Flow Yield	21.09%	0.30%	-15.41%	1.22%	5.93%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	6.13	18.66	18.95	21.65	16.23
Price-to-Sales (P/S) Ratio	2.60	7.41	8.20	8.79	7.36
Price-to-Book (P/B) Ratio	0.40	1.12	1.19	1.48	1.16
Price-to-Free Cash Flow (P/FCF) Ratio	4.74	337.00	-6.49	82.20	16.87
Price-to-Operating Cash Flow Ratio	3.93	13.91	13.79	5.84	6.86
Price-to-Earnings Growth (PEG) Ratio	0.67	-3.96	-3.53	-4.72	1.26
Price-to-Fair Value	0.40	1.12	1.19	1.48	1.16
Enterprise Value Multiple	13.79	24.64	24.42	25.98	21.30
Enterprise Value	77.05B	129.85B	130.58B	129.23B	109.43B
EV to EBITDA	13.80	24.64	24.42	25.98	21.30
EV to Sales	8.26	14.06	14.67	14.44	13.04
EV to Free Cash Flow	15.02	639.21	-11.62	135.00	29.85
EV to Operating Cash Flow	12.46	26.39	24.68	9.59	12.14
Tangible Book Value Per Share	216.68K	215.56K	215.88K	207.90K	208.35K
Shareholders’ Equity Per Share	228.92K	227.80K	228.10K	221.57K	222.02K
Tax and Other Ratios
Effective Tax Rate	>-0.01	<0.01	<0.01	<0.01	<0.01
Revenue Per Share	34.75K	34.40K	33.15K	37.31K	34.99K
Net Income Per Share	14.77K	13.66K	14.34K	15.15K	15.88K
Tax Burden	1.00	1.00	1.00	1.00	1.00
Interest Burden	0.91	0.90	0.91	0.92	0.92
Research & Development to Revenue	0.00	0.00	<0.01	<0.01	<0.01
SG&A to Revenue	0.00	0.07	0.07	0.06	0.07
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	1.56	1.34	1.37	3.71	2.37

Currency in JPY

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