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

COSMOS Pharmaceutical Corporation (3349) Ratios

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COSMOS Pharmaceutical Corporation Ratios

JP:3349's free cash flow for Q4 2025 was ¥0.21. For the 2025 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 25May 24May 23May 22
Liquidity Ratios
Current Ratio
0.72 0.75 0.72 0.71 0.71
Quick Ratio
0.28 0.33 0.32 0.31 0.30
Cash Ratio
0.19 0.26 0.25 0.24 0.23
Solvency Ratio
0.19 0.20 0.18 0.20 0.22
Operating Cash Flow Ratio
0.00 0.24 0.25 0.29 0.34
Short-Term Operating Cash Flow Coverage
0.00 9.23 11.45 20.13 39.25
Net Current Asset Value
¥ -109.51B¥ -101.67B¥ -90.77B¥ -72.81B¥ -57.07B
Leverage Ratios
Debt-to-Assets Ratio
0.07 0.10 0.07 0.04 0.03
Debt-to-Equity Ratio
0.15 0.19 0.15 0.09 0.05
Debt-to-Capital Ratio
0.13 0.16 0.13 0.08 0.05
Long-Term Debt-to-Capital Ratio
0.11 0.13 0.09 0.05 0.02
Financial Leverage Ratio
2.02 2.04 2.06 1.99 1.91
Debt Service Coverage Ratio
9.30 9.01 9.50 14.76 26.63
Interest Coverage Ratio
108.92 159.07 318.19 590.75 573.00
Debt to Market Cap
0.07 0.06 0.06 0.02 <0.01
Interest Debt Per Share
510.68 633.52 431.12 230.46 119.51
Net Debt to EBITDA
-0.05 -0.11 -0.34 -0.55 -0.58
Profitability Margins
Gross Profit Margin
21.11%21.09%19.51%20.38%20.05%
EBIT Margin
4.12%4.21%3.50%3.97%4.38%
EBITDA Margin
6.23%6.41%5.57%6.06%6.38%
Operating Profit Margin
3.91%3.99%3.26%3.64%3.94%
Pretax Profit Margin
4.08%4.19%3.49%3.96%4.37%
Net Profit Margin
2.99%3.06%2.53%2.88%3.07%
Continuous Operations Profit Margin
2.99%3.06%2.53%2.88%3.07%
Net Income Per EBT
73.25%73.11%72.52%72.61%70.06%
EBT Per EBIT
104.55%104.87%107.04%108.78%110.91%
Return on Assets (ROA)
5.75%5.90%5.13%5.65%6.38%
Return on Equity (ROE)
12.02%12.03%10.57%11.27%12.15%
Return on Capital Employed (ROCE)
12.99%13.29%11.96%13.16%14.82%
Return on Invested Capital (ROIC)
9.36%9.47%8.47%9.37%10.23%
Return on Tangible Assets
5.76%5.91%5.14%5.66%6.39%
Earnings Yield
5.73%4.43%4.86%4.53%4.79%
Efficiency Ratios
Receivables Turnover
1.29K 82.63 79.10 80.98 88.07
Payables Turnover
4.41 4.51 4.33 4.07 4.34
Inventory Turnover
8.24 8.64 9.01 8.51 9.10
Fixed Asset Turnover
2.98 3.05 3.26 3.01 3.16
Asset Turnover
1.92 1.93 2.02 1.97 2.08
Working Capital Turnover Ratio
-17.10 -17.75 -16.95 -16.30 -18.65
Cash Conversion Cycle
-38.14 -34.37 -39.27 -42.23 -39.89
Days of Sales Outstanding
0.28 4.42 4.61 4.51 4.14
Days of Inventory Outstanding
44.28 42.22 40.50 42.91 40.11
Days of Payables Outstanding
82.70 81.00 84.38 89.65 84.14
Operating Cycle
44.56 46.64 45.11 47.42 44.25
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 661.99 662.13 696.67 687.32
Free Cash Flow Per Share
0.00 -10.84 -10.84 -8.02 98.46
CapEx Per Share
0.00 672.82 672.97 704.69 588.85
Free Cash Flow to Operating Cash Flow
0.00 -0.02 -0.02 -0.01 0.14
Dividend Paid and CapEx Coverage Ratio
0.00 0.90 0.90 0.91 1.09
Capital Expenditure Coverage Ratio
0.00 0.98 0.98 0.99 1.17
Operating Cash Flow Coverage Ratio
0.00 1.05 1.54 3.03 5.78
Operating Cash Flow to Sales Ratio
0.00 0.05 0.05 0.07 0.07
Free Cash Flow Yield
0.00%-0.12%-0.17%-0.12%1.61%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
17.47 22.60 20.56 22.07 20.86
Price-to-Sales (P/S) Ratio
0.52 0.69 0.52 0.63 0.64
Price-to-Book (P/B) Ratio
2.02 2.72 2.17 2.49 2.54
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -814.90 -585.31 -826.90 61.95
Price-to-Operating Cash Flow Ratio
0.00 13.34 9.58 9.52 8.88
Price-to-Earnings Growth (PEG) Ratio
28.23 0.85 7.60 7.95 -1.42
Price-to-Fair Value
2.02 2.72 2.17 2.49 2.54
Enterprise Value Multiple
8.34 10.68 9.02 9.91 9.44
Enterprise Value
541.75B 692.92B 484.54B 497.36B 455.16B
EV to EBITDA
8.34 10.68 9.02 9.91 9.44
EV to Sales
0.52 0.69 0.50 0.60 0.60
EV to Free Cash Flow
0.00 -806.66 -564.07 -783.24 58.37
EV to Operating Cash Flow
0.00 13.21 9.24 9.01 8.36
Tangible Book Value Per Share
3.39K 3.24K 2.91K 2.66K 2.40K
Shareholders’ Equity Per Share
3.40K 3.25K 2.92K 2.67K 2.41K
Tax and Other Ratios
Effective Tax Rate
0.27 0.27 0.27 0.27 0.30
Revenue Per Share
13.15K 12.76K 12.18K 10.45K 9.54K
Net Income Per Share
393.63 390.86 308.61 300.47 292.37
Tax Burden
0.73 0.73 0.73 0.73 0.70
Interest Burden
0.99 0.99 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.02 0.15 <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 1.69 1.69 2.26 2.29
Currency in JPY