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COSMOS Pharmaceutical Corporation (JP:3349)
:3349
Japanese Market
3349
COSMOS Pharmaceutical Corporation
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COSMOS Pharmaceutical Corporation (3349) Ratios

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COSMOS Pharmaceutical Corporation Ratios

JP:3349's free cash flow for Q3 2026 was ¥0.21. For the 2026 fiscal year, JP:3349's free cash flow was decreased by ¥ and operating cash flow was ¥0.04. See a summary of the company’s cash flow.
Ratios
TTM
May 26May 25May 24May 23
Liquidity Ratios
Current Ratio
 0.77 0.77 0.75 0.72 0.71
Quick Ratio
 0.36 0.36 0.33 0.32 0.31
Cash Ratio
 0.25 0.25 0.26 0.25 0.24
Solvency Ratio
 0.18 0.18 0.20 0.18 0.20
Operating Cash Flow Ratio
 0.00 0.24 0.24 0.25 0.29
Short-Term Operating Cash Flow Coverage
 0.00 5.20 9.23 11.45 20.13
Net Current Asset Value
¥ -121.28B¥ -127.87B¥ -102.08B¥ -90.77B¥ -72.81B
Leverage Ratios
Debt-to-Assets Ratio
 0.13 0.13 0.10 0.07 0.04
Debt-to-Equity Ratio
 0.28 0.28 0.19 0.15 0.09
Debt-to-Capital Ratio
 0.22 0.22 0.16 0.13 0.08
Long-Term Debt-to-Capital Ratio
 0.18 0.18 0.13 0.09 0.05
Financial Leverage Ratio
 2.10 2.10 2.04 2.06 1.99
Debt Service Coverage Ratio
 4.75 4.61 9.01 9.50 14.76
Interest Coverage Ratio
 72.90 72.90 159.07 318.19 590.75
Debt to Market Cap
 0.14 0.16 0.06 0.06 0.02
Interest Debt Per Share
 997.48 997.48 633.52 431.12 230.46
Net Debt to EBITDA
 0.30 0.26 -0.11 -0.34 -0.55
Profitability Margins
Gross Profit Margin
20.89%20.89%21.09%19.51%20.38%
EBIT Margin
4.03%3.85%4.21%3.50%3.97%
EBITDA Margin
6.23%6.09%6.41%5.57%6.06%
Operating Profit Margin
3.85%3.85%3.99%3.26%3.64%
Pretax Profit Margin
4.02%4.02%4.19%3.49%3.96%
Net Profit Margin
2.91%2.91%3.06%2.53%2.88%
Continuous Operations Profit Margin
2.91%2.91%3.06%2.53%2.88%
Net Income Per EBT
72.47%72.47%73.11%72.52%72.61%
EBT Per EBIT
104.40%104.40%104.87%107.04%108.78%
Return on Assets (ROA)
5.74%5.37%5.90%5.13%5.65%
Return on Equity (ROE)
11.80%11.30%12.03%10.57%11.27%
Return on Capital Employed (ROCE)
12.86%11.91%13.27%11.96%13.16%
Return on Invested Capital (ROIC)
8.94%8.37%9.45%8.47%9.37%
Return on Tangible Assets
5.75%5.38%5.90%5.14%5.66%
Earnings Yield
6.62%6.94%4.43%4.86%4.53%
Efficiency Ratios
Receivables Turnover
 54.55 54.55 82.63 79.10 80.98
Payables Turnover
 4.44 4.44 4.51 4.33 4.07
Inventory Turnover
 8.78 8.78 8.64 9.01 8.51
Fixed Asset Turnover
 2.89 2.89 3.05 3.26 3.01
Asset Turnover
 1.84 1.84 1.93 2.02 1.97
Working Capital Turnover Ratio
 -16.39 -19.81 -17.75 -16.95 -16.30
Cash Conversion Cycle
 -33.63 -33.91 -34.37 -39.27 -42.23
Days of Sales Outstanding
 0.27 6.69 4.42 4.61 4.51
Days of Inventory Outstanding
 42.91 41.56 42.22 40.50 42.91
Days of Payables Outstanding
 76.81 82.15 81.00 84.38 89.65
Operating Cycle
 43.18 48.25 46.64 45.11 47.42
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 741.76 661.99 662.13 696.67
Free Cash Flow Per Share
 0.00 -147.27 -10.84 -10.84 -8.02
CapEx Per Share
 0.00 889.03 672.82 672.97 704.69
Free Cash Flow to Operating Cash Flow
 0.00 -0.20 -0.02 -0.02 -0.01
Dividend Paid and CapEx Coverage Ratio
 0.00 0.77 0.90 0.90 0.91
Capital Expenditure Coverage Ratio
 0.00 0.83 0.98 0.98 0.99
Operating Cash Flow Coverage Ratio
 0.00 0.75 1.05 1.54 3.03
Operating Cash Flow to Sales Ratio
 0.00 0.05 0.05 0.05 0.07
Free Cash Flow Yield
0.00%-2.53%-0.12%-0.17%-0.12%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 15.95 14.42 22.60 20.56 22.07
Price-to-Sales (P/S) Ratio
 0.46 0.42 0.69 0.52 0.63
Price-to-Book (P/B) Ratio
 1.80 1.63 2.72 2.17 2.49
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 -39.58 -814.90 -585.31 -826.90
Price-to-Operating Cash Flow Ratio
 0.00 7.86 13.34 9.58 9.52
Price-to-Earnings Growth (PEG) Ratio
 4.63 4.18 0.85 7.60 7.95
Price-to-Fair Value
 1.80 1.63 2.72 2.17 2.49
Enterprise Value Multiple
 7.71 7.16 10.68 9.02 9.91
Enterprise Value
 493.59B 479.12B 692.92B 484.54B 497.36B
EV to EBITDA
 7.43 7.16 10.68 9.02 9.91
EV to Sales
 0.46 0.44 0.69 0.50 0.60
EV to Free Cash Flow
 0.00 -41.05 -806.66 -564.07 -783.24
EV to Operating Cash Flow
 0.00 8.15 13.21 9.24 9.01
Tangible Book Value Per Share
 3.57K 3.57K 3.24K 2.91K 2.66K
Shareholders’ Equity Per Share
 3.58K 3.58K 3.25K 2.92K 2.67K
Tax and Other Ratios
Effective Tax Rate
 0.28 0.28 0.27 0.27 0.27
Revenue Per Share
 13.87K 13.87K 12.76K 12.18K 10.45K
Net Income Per Share
 404.33 404.33 390.86 308.61 300.47
Tax Burden
 0.73 0.72 0.73 0.73 0.73
Interest Burden
 0.99 1.04 0.99 1.00 1.00
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.15 0.17 0.15 <0.01 <0.01
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 1.83 1.69 1.69 2.26
Currency in JPY