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cotta Co., Ltd. (JP:3359)
:3359
Japanese Market
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cotta Co., Ltd. (3359) Ratios

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cotta Co., Ltd. Ratios

JP:3359's free cash flow for Q1 2025 was ¥0.31. For the 2025 fiscal year, JP:3359's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Sep 24Sep 23Sep 22Sep 21
Liquidity Ratios
Current Ratio
1.83 2.11 2.09 2.07 2.29
Quick Ratio
1.21 1.18 1.19 1.23 1.51
Cash Ratio
0.84 0.89 0.88 0.82 1.18
Solvency Ratio
0.08 0.28 0.20 0.17 0.15
Operating Cash Flow Ratio
0.00 0.21 0.22 -0.05 0.32
Short-Term Operating Cash Flow Coverage
0.00 0.41 0.50 -0.15 1.24
Net Current Asset Value
¥ 317.56M¥ 2.06B¥ 1.63B¥ 1.36B¥ 1.29B
Leverage Ratios
Debt-to-Assets Ratio
0.39 0.22 0.25 0.25 0.24
Debt-to-Equity Ratio
0.93 0.37 0.44 0.46 0.44
Debt-to-Capital Ratio
0.48 0.27 0.31 0.32 0.31
Long-Term Debt-to-Capital Ratio
0.35 0.07 0.14 0.18 0.22
Financial Leverage Ratio
2.35 1.64 1.79 1.88 1.87
Debt Service Coverage Ratio
0.30 0.64 0.61 0.66 0.88
Interest Coverage Ratio
32.28 104.07 62.63 53.49 37.64
Debt to Market Cap
0.88 0.26 0.37 0.22 0.10
Interest Debt Per Share
386.40 135.44 140.58 133.11 120.85
Net Debt to EBITDA
1.72 -0.52 -0.45 -0.28 -1.48
Profitability Margins
Gross Profit Margin
30.42%33.99%31.02%41.92%41.72%
EBIT Margin
5.23%9.75%6.65%5.30%4.24%
EBITDA Margin
6.72%11.20%8.19%6.73%5.74%
Operating Profit Margin
4.96%9.26%6.24%4.89%3.68%
Pretax Profit Margin
5.20%9.67%6.55%5.20%4.14%
Net Profit Margin
3.06%6.63%4.52%3.51%3.35%
Continuous Operations Profit Margin
3.13%6.63%4.52%3.51%3.35%
Net Income Per EBT
58.80%68.56%69.01%67.39%80.88%
EBT Per EBIT
104.74%104.37%105.04%106.33%112.70%
Return on Assets (ROA)
3.13%8.89%6.67%5.56%4.79%
Return on Equity (ROE)
7.66%14.62%11.93%10.43%8.95%
Return on Capital Employed (ROCE)
7.56%18.75%13.95%11.72%7.56%
Return on Invested Capital (ROIC)
3.70%10.21%7.84%6.67%5.47%
Return on Tangible Assets
4.06%8.97%6.74%5.64%4.86%
Earnings Yield
7.16%10.54%10.39%5.22%2.06%
Efficiency Ratios
Receivables Turnover
15.84 24.97 0.00 0.00 22.39
Payables Turnover
7.30 11.01 9.43 8.43 8.07
Inventory Turnover
3.49 2.83 3.32 3.23 3.49
Fixed Asset Turnover
7.82 6.11 5.96 6.12 5.66
Asset Turnover
1.02 1.34 1.48 1.59 1.43
Working Capital Turnover Ratio
3.83 3.71 4.07 4.32 3.73
Cash Conversion Cycle
77.58 110.51 71.26 69.64 75.58
Days of Sales Outstanding
23.04 14.62 0.00 0.00 16.30
Days of Inventory Outstanding
104.53 129.05 109.96 112.91 104.52
Days of Payables Outstanding
49.99 33.16 38.70 43.28 45.24
Operating Cycle
127.57 143.67 109.96 112.91 120.82
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 42.11 42.29 -9.80 49.11
Free Cash Flow Per Share
0.00 37.42 30.35 -29.06 32.66
CapEx Per Share
0.00 4.70 11.94 19.26 16.45
Free Cash Flow to Operating Cash Flow
0.00 0.89 0.72 2.96 0.67
Dividend Paid and CapEx Coverage Ratio
0.00 4.82 2.63 -0.42 2.40
Capital Expenditure Coverage Ratio
0.00 8.97 3.54 -0.51 2.99
Operating Cash Flow Coverage Ratio
0.00 0.31 0.30 -0.07 0.41
Operating Cash Flow to Sales Ratio
0.00 0.05 0.05 -0.01 0.07
Free Cash Flow Yield
0.00%7.31%8.34%-5.10%2.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
14.03 9.49 9.62 19.16 48.45
Price-to-Sales (P/S) Ratio
0.43 0.63 0.44 0.67 1.62
Price-to-Book (P/B) Ratio
1.03 1.39 1.15 2.00 4.34
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 13.68 12.00 -19.61 35.92
Price-to-Operating Cash Flow Ratio
0.00 12.16 8.61 -58.15 23.89
Price-to-Earnings Growth (PEG) Ratio
1.62 0.22 0.35 0.84 2.94
Price-to-Fair Value
1.03 1.39 1.15 2.00 4.34
Enterprise Value Multiple
8.10 5.09 4.87 9.70 26.78
Enterprise Value
5.78B 4.92B 3.52B 6.05B 12.09B
EV to EBITDA
8.07 5.09 4.87 9.70 26.78
EV to Sales
0.54 0.57 0.40 0.65 1.54
EV to Free Cash Flow
0.00 12.42 10.99 -19.06 34.03
EV to Operating Cash Flow
0.00 11.03 7.88 -56.52 22.63
Tangible Book Value Per Share
195.04 363.63 311.27 278.33 262.68
Shareholders’ Equity Per Share
414.29 369.07 317.18 285.10 270.58
Tax and Other Ratios
Effective Tax Rate
0.40 0.31 0.31 0.33 0.19
Revenue Per Share
998.43 814.30 836.55 848.35 722.67
Net Income Per Share
30.51 53.96 37.83 29.75 24.21
Tax Burden
0.59 0.69 0.69 0.67 0.81
Interest Burden
0.99 0.99 0.99 0.98 0.98
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.02 0.21 0.20 0.19 0.21
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 <0.01
Income Quality
0.00 0.78 0.77 -0.22 1.64
Currency in JPY
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