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

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COSMOS Pharmaceutical Corporation Ratios

JP:3349's free cash flow for Q2 2024 was ¥0.21. For the 2024 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
Dec 23Dec 22Dec 21Dec 20
Liquidity Ratios
Current Ratio
0.65 0.71 0.71 0.78 0.70
Quick Ratio
0.20 0.31 0.30 0.40 0.37
Cash Ratio
0.12 0.24 0.23 0.35 0.32
Solvency Ratio
0.23 0.20 0.22 0.24 0.20
Operating Cash Flow Ratio
0.00 0.28 0.20 0.17 0.40
Short-Term Operating Cash Flow Coverage
0.00 19.86 23.21 18.76 44.05
Net Current Asset Value
¥ -98.41B¥ -72.81B¥ -57.07B¥ -45.62B¥ -60.46B
Leverage Ratios
Debt-to-Assets Ratio
0.06 0.04 0.03 0.03 0.04
Debt-to-Equity Ratio
0.11 0.09 0.05 0.06 0.08
Debt-to-Capital Ratio
0.10 0.08 0.05 0.06 0.08
Long-Term Debt-to-Capital Ratio
0.08 0.05 0.02 0.02 0.04
Financial Leverage Ratio
1.91 1.99 1.91 2.00 2.20
Debt Service Coverage Ratio
5.55 13.80 24.33 22.96 21.66
Interest Coverage Ratio
275.47 590.75 573.00 552.45 421.65
Debt to Market Cap
0.04 0.02 <0.01 <0.01 0.01
Interest Debt Per Share
361.76 230.46 119.51 132.63 153.92
Net Debt to EBITDA
0.10 -0.58 -0.62 -0.95 -0.94
Profitability Margins
Gross Profit Margin
20.74%20.38%20.05%19.98%19.72%
EBIT Margin
4.05%3.97%4.38%4.56%4.45%
EBITDA Margin
5.66%5.74%5.94%6.46%6.23%
Operating Profit Margin
3.93%3.64%3.94%4.56%4.25%
Pretax Profit Margin
4.09%3.96%4.37%5.31%4.44%
Net Profit Margin
2.94%2.88%3.07%3.74%3.13%
Continuous Operations Profit Margin
2.94%2.88%3.07%3.74%3.13%
Net Income Per EBT
71.87%72.61%70.06%70.36%70.51%
EBT Per EBIT
103.99%108.78%110.91%116.44%104.50%
Return on Assets (ROA)
6.21%5.65%6.38%7.96%6.69%
Return on Equity (ROE)
12.25%11.27%12.15%15.92%14.71%
Return on Capital Employed (ROCE)
14.15%13.16%14.82%18.23%18.38%
Return on Invested Capital (ROIC)
9.88%9.37%10.23%12.62%12.71%
Return on Tangible Assets
6.22%5.66%6.39%7.96%6.70%
Earnings Yield
3.99%4.53%4.79%4.50%3.42%
Efficiency Ratios
Receivables Turnover
1.49K 1.83K 3.82K 7.26K 6.34K
Payables Turnover
5.06 4.07 4.34 4.37 4.02
Inventory Turnover
9.02 8.51 9.10 9.60 10.26
Fixed Asset Turnover
3.13 3.01 3.16 3.72 3.69
Asset Turnover
2.11 1.97 2.08 2.13 2.14
Working Capital Turnover Ratio
-15.23 -16.30 -18.65 -17.67 -13.61
Cash Conversion Cycle
-31.36 -46.53 -43.94 -45.47 -55.06
Days of Sales Outstanding
0.24 0.20 0.10 0.05 0.06
Days of Inventory Outstanding
40.48 42.91 40.11 38.02 35.58
Days of Payables Outstanding
72.08 89.65 84.14 83.53 90.70
Operating Cycle
40.72 43.11 40.20 38.07 35.64
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 687.32 406.50 351.97 826.55
Free Cash Flow Per Share
0.00 98.46 -142.72 22.87 498.91
CapEx Per Share
0.00 588.86 549.22 329.10 327.63
Free Cash Flow to Operating Cash Flow
0.00 0.14 -0.35 0.06 0.60
Dividend Paid and CapEx Coverage Ratio
0.00 1.09 0.69 0.98 2.34
Capital Expenditure Coverage Ratio
0.00 1.17 0.74 1.07 2.52
Operating Cash Flow Coverage Ratio
0.00 2.99 3.42 2.67 5.40
Operating Cash Flow to Sales Ratio
0.00 0.07 0.04 0.04 0.10
Free Cash Flow Yield
0.00%1.49%-2.34%0.30%6.30%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
24.83 22.07 20.86 22.21 29.26
Price-to-Sales (P/S) Ratio
0.73 0.63 0.64 0.83 0.92
Price-to-Book (P/B) Ratio
2.94 2.49 2.54 3.54 4.31
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 67.34 -42.74 333.02 15.87
Price-to-Operating Cash Flow Ratio
0.00 9.65 15.01 21.64 9.58
Price-to-Earnings Growth (PEG) Ratio
3.16 7.95 -1.42 0.83 2.50
Price-to-Fair Value
2.94 2.49 2.54 3.54 4.31
Enterprise Value Multiple
12.99 10.47 10.14 11.90 13.77
Enterprise Value
743.97B 497.35B 455.16B 558.43B 587.25B
EV to EBITDA
13.12 10.47 10.14 11.90 13.77
EV to Sales
0.74 0.60 0.60 0.77 0.86
EV to Free Cash Flow
0.00 63.78 -40.27 308.35 14.86
EV to Operating Cash Flow
0.00 9.14 14.14 20.03 8.97
Tangible Book Value Per Share
3.13K 2.66K 2.40K 2.15K 1.84K
Shareholders’ Equity Per Share
3.14K 2.67K 2.41K 2.15K 1.84K
Tax and Other Ratios
Effective Tax Rate
0.28 0.27 0.30 0.30 0.29
Revenue Per Share
12.64K 10.45K 9.54K 9.17K 8.64K
Net Income Per Share
371.45 300.48 292.37 342.89 270.65
Tax Burden
0.72 0.73 0.70 0.70 0.71
Interest Burden
1.01 1.00 1.00 1.16 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.66 0.97 0.72 2.15
Currency in JPY
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