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Cosmo Bio Co., Ltd. (JP:3386)
:3386
Japanese Market

Cosmo Bio Co., Ltd. (3386) Ratios

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Cosmo Bio Co., Ltd. Ratios

JP:3386's free cash flow for Q2 2025 was ¥0.35. For the 2025 fiscal year, JP:3386's free cash flow was decreased by ¥ and operating cash flow was ¥0.02. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
5.23 5.23 6.20 6.32 6.87
Quick Ratio
4.46 4.46 5.29 5.40 5.78
Cash Ratio
1.93 1.93 2.05 2.52 2.92
Solvency Ratio
0.19 0.19 0.18 0.32 0.39
Operating Cash Flow Ratio
0.00 0.42 0.21 0.66 0.27
Short-Term Operating Cash Flow Coverage
0.00 29.75 12.05 36.80 14.20
Net Current Asset Value
¥ 4.74B¥ 4.74B¥ 5.06B¥ 5.25B¥ 5.44B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.35 1.35 1.31 1.29 1.28
Debt Service Coverage Ratio
23.00 16.95 17.80 30.50 34.65
Interest Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
3.53 3.52 3.78 3.43 3.45
Net Debt to EBITDA
-4.33 -5.36 -5.21 -3.50 -3.24
Profitability Margins
Gross Profit Margin
34.39%34.39%33.17%34.80%36.02%
EBIT Margin
4.30%3.18%3.18%6.99%8.27%
EBITDA Margin
5.85%4.73%4.53%8.58%9.75%
Operating Profit Margin
3.19%3.18%3.17%5.56%8.54%
Pretax Profit Margin
4.68%4.68%3.68%6.99%8.27%
Net Profit Margin
3.12%3.12%2.61%4.73%5.41%
Continuous Operations Profit Margin
3.10%3.10%2.69%4.95%5.78%
Net Income Per EBT
66.67%66.67%71.00%67.69%65.44%
EBT Per EBIT
146.94%147.37%116.04%125.82%96.81%
Return on Assets (ROA)
2.65%2.65%2.23%4.07%5.01%
Return on Equity (ROE)
3.68%3.58%2.92%5.23%6.42%
Return on Capital Employed (ROCE)
3.05%3.04%3.01%5.32%8.80%
Return on Invested Capital (ROIC)
2.02%2.01%2.20%3.76%6.14%
Return on Tangible Assets
2.69%2.69%2.27%4.12%5.10%
Earnings Yield
4.43%4.53%4.16%7.71%8.81%
Efficiency Ratios
Receivables Turnover
3.49 3.49 3.34 3.28 3.41
Payables Turnover
8.76 8.76 8.98 9.53 10.67
Inventory Turnover
6.42 6.42 6.30 5.87 5.39
Fixed Asset Turnover
12.49 12.49 14.32 16.33 14.15
Asset Turnover
0.85 0.85 0.86 0.86 0.93
Working Capital Turnover Ratio
1.78 1.78 1.67 1.55 1.55
Cash Conversion Cycle
119.78 119.78 126.47 135.33 140.41
Days of Sales Outstanding
104.59 104.59 109.17 111.41 106.91
Days of Inventory Outstanding
56.84 56.84 57.95 62.21 67.72
Days of Payables Outstanding
41.65 41.65 40.65 38.30 34.22
Operating Cycle
161.43 161.43 167.12 173.63 174.63
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 104.62 41.44 126.28 48.92
Free Cash Flow Per Share
0.00 64.35 4.30 109.12 31.01
CapEx Per Share
0.00 40.27 37.14 17.16 17.91
Free Cash Flow to Operating Cash Flow
0.00 0.62 0.10 0.86 0.63
Dividend Paid and CapEx Coverage Ratio
0.00 1.03 0.62 2.48 0.85
Capital Expenditure Coverage Ratio
0.00 2.60 1.12 7.36 2.73
Operating Cash Flow Coverage Ratio
0.00 29.75 10.95 36.80 14.20
Operating Cash Flow to Sales Ratio
0.00 0.06 0.02 0.08 0.03
Free Cash Flow Yield
0.00%4.94%0.40%11.10%3.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
22.57 22.07 24.02 12.96 11.35
Price-to-Sales (P/S) Ratio
0.71 0.69 0.63 0.61 0.61
Price-to-Book (P/B) Ratio
0.81 0.79 0.70 0.68 0.73
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 20.26 251.71 9.01 32.61
Price-to-Operating Cash Flow Ratio
0.00 12.46 26.11 7.78 20.67
Price-to-Earnings Growth (PEG) Ratio
0.58 0.70 -0.59 -0.87 -0.38
Price-to-Fair Value
0.81 0.79 0.70 0.68 0.73
Enterprise Value Multiple
7.72 9.21 8.62 3.65 3.06
Enterprise Value
4.87B 4.69B 3.92B 2.92B 2.85B
EV to EBITDA
7.72 9.21 8.62 3.65 3.06
EV to Sales
0.45 0.44 0.39 0.31 0.30
EV to Free Cash Flow
0.00 12.81 156.87 4.60 15.85
EV to Operating Cash Flow
0.00 7.88 16.27 3.97 10.05
Tangible Book Value Per Share
1.73K 1.72K 1.62K 1.52K 1.45K
Shareholders’ Equity Per Share
1.65K 1.65K 1.54K 1.45K 1.39K
Tax and Other Ratios
Effective Tax Rate
0.34 0.34 0.27 0.29 0.30
Revenue Per Share
1.90K 1.89K 1.73K 1.60K 1.65K
Net Income Per Share
59.27 59.08 45.05 75.83 89.06
Tax Burden
0.67 0.67 0.71 0.68 0.65
Interest Burden
1.09 1.47 1.16 1.00 1.00
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.77 0.92 1.13 0.55
Currency in JPY