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NISSO PRONITY Co., Ltd. (JP:3440)
:3440
Japanese Market

NISSO PRONITY Co., Ltd. (3440) Ratios

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NISSO PRONITY Co., Ltd. Ratios

JP:3440's free cash flow for Q3 2025 was ¥0.26. For the 2025 fiscal year, JP:3440'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
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.79 2.27 2.59 4.28 4.49
Quick Ratio
1.48 1.78 2.14 3.88 4.12
Cash Ratio
0.83 0.98 1.33 2.54 3.27
Solvency Ratio
0.16 0.17 0.19 0.11 0.33
Operating Cash Flow Ratio
0.00 -0.03 0.12 -0.23 0.77
Short-Term Operating Cash Flow Coverage
0.00 -0.05 0.22 -0.51 1.88
Net Current Asset Value
¥ 3.83B¥ 3.96B¥ 3.44B¥ 4.94B¥ 6.17B
Leverage Ratios
Debt-to-Assets Ratio
0.34 0.32 0.32 0.22 0.09
Debt-to-Equity Ratio
0.68 0.60 0.63 0.32 0.12
Debt-to-Capital Ratio
0.41 0.37 0.39 0.24 0.11
Long-Term Debt-to-Capital Ratio
0.18 0.22 0.26 0.18 0.03
Financial Leverage Ratio
1.99 1.86 1.96 1.49 1.26
Debt Service Coverage Ratio
0.35 0.47 0.67 0.54 1.03
Interest Coverage Ratio
23.29 31.23 10.48 28.91 86.02
Debt to Market Cap
1.53 0.98 1.20 0.86 0.24
Interest Debt Per Share
1.37K 1.11K 1.09K 487.82 178.92
Net Debt to EBITDA
0.46 0.52 -0.09 -3.41 -5.69
Profitability Margins
Gross Profit Margin
24.20%27.20%21.47%22.54%21.85%
EBIT Margin
7.70%7.97%15.74%5.15%6.92%
EBITDA Margin
10.94%11.51%19.67%10.42%12.05%
Operating Profit Margin
6.69%7.21%2.49%4.86%6.02%
Pretax Profit Margin
7.52%7.74%15.50%4.99%6.85%
Net Profit Margin
5.78%6.19%12.14%2.10%5.67%
Continuous Operations Profit Margin
5.78%6.19%12.14%2.10%5.67%
Net Income Per EBT
76.85%79.90%78.32%42.06%82.74%
EBT Per EBIT
112.52%107.37%622.24%102.53%113.78%
Return on Assets (ROA)
5.18%4.89%6.96%1.07%3.50%
Return on Equity (ROE)
10.67%9.08%13.64%1.59%4.39%
Return on Capital Employed (ROCE)
9.37%7.92%1.90%2.94%4.41%
Return on Invested Capital (ROIC)
5.27%5.14%1.26%1.14%3.39%
Return on Tangible Assets
5.37%5.03%7.14%1.09%3.52%
Earnings Yield
23.08%15.03%25.95%4.30%9.09%
Efficiency Ratios
Receivables Turnover
3.92 3.72 0.00 0.00 4.90
Payables Turnover
12.39 15.35 10.76 9.89 23.13
Inventory Turnover
6.02 4.18 4.02 6.32 8.41
Fixed Asset Turnover
3.24 2.55 1.87 1.73 2.25
Asset Turnover
0.90 0.79 0.57 0.51 0.62
Working Capital Turnover Ratio
3.20 2.12 1.56 1.04 1.06
Cash Conversion Cycle
124.31 161.69 56.83 20.82 102.15
Days of Sales Outstanding
93.11 98.13 0.00 0.00 74.51
Days of Inventory Outstanding
60.67 87.34 90.76 57.73 43.42
Days of Payables Outstanding
29.47 23.77 33.93 36.91 15.78
Operating Cycle
153.78 185.47 90.76 57.73 117.93
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -28.54 102.77 -80.55 230.60
Free Cash Flow Per Share
0.00 -116.44 38.64 -280.69 108.79
CapEx Per Share
0.00 87.91 64.13 200.13 121.80
Free Cash Flow to Operating Cash Flow
0.00 4.08 0.38 3.48 0.47
Dividend Paid and CapEx Coverage Ratio
0.00 -0.24 1.30 -0.36 1.57
Capital Expenditure Coverage Ratio
0.00 -0.32 1.60 -0.40 1.89
Operating Cash Flow Coverage Ratio
0.00 -0.03 0.09 -0.17 1.29
Operating Cash Flow to Sales Ratio
0.00 -0.01 0.05 -0.07 0.20
Free Cash Flow Yield
0.00%-10.46%4.28%-50.30%14.88%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
4.33 6.65 3.85 23.26 11.00
Price-to-Sales (P/S) Ratio
0.25 0.41 0.47 0.49 0.62
Price-to-Book (P/B) Ratio
0.45 0.60 0.53 0.37 0.48
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -9.56 23.37 -1.99 6.72
Price-to-Operating Cash Flow Ratio
0.00 -39.00 8.79 -6.93 3.17
Price-to-Earnings Growth (PEG) Ratio
0.81 -0.23 <0.01 -0.36 -0.55
Price-to-Fair Value
0.45 0.60 0.53 0.37 0.48
Enterprise Value Multiple
2.75 4.09 2.29 1.27 -0.52
Enterprise Value
6.85B 8.33B 5.65B 974.20M -467.61M
EV to EBITDA
2.75 4.09 2.29 1.27 -0.52
EV to Sales
0.30 0.47 0.45 0.13 -0.06
EV to Free Cash Flow
0.00 -10.94 22.49 -0.54 -0.67
EV to Operating Cash Flow
0.00 -44.64 8.46 -1.88 -0.32
Tangible Book Value Per Share
1.85K 1.74K 1.63K 1.46K 1.50K
Shareholders’ Equity Per Share
2.00K 1.84K 1.72K 1.51K 1.52K
Tax and Other Ratios
Effective Tax Rate
0.23 0.20 0.22 0.58 0.17
Revenue Per Share
3.55K 2.70K 1.93K 1.14K 1.17K
Net Income Per Share
205.38 167.33 234.33 23.99 66.48
Tax Burden
0.77 0.80 0.78 0.42 0.83
Interest Burden
0.98 0.97 0.98 0.97 0.99
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.04 0.03 0.02 0.02
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 <0.01
Income Quality
0.00 -0.17 0.34 -1.41 2.87
Currency in JPY