JP:3451's free cash flow for Q4 2025 was ¥0.62. For the 2025 fiscal year, JP:3451's free cash flow was decreased by ¥ and operating cash flow was ¥0.50. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	0.95	0.95	1.22	1.15	1.36
Quick Ratio	0.95	0.95	1.22	1.15	0.43
Cash Ratio	0.96	0.23	0.33	0.31	0.43
Solvency Ratio	0.08	0.08	0.08	0.08	0.08
Operating Cash Flow Ratio	0.40	0.44	0.51	0.51	0.72
Short-Term Operating Cash Flow Coverage	0.49	0.50	0.61	0.60	0.85
Net Current Asset Value	¥ -38.54B	¥ -38.42B	¥ -36.65B	¥ -36.51B	¥ -33.76B
Leverage Ratios
Debt-to-Assets Ratio	0.48	0.48	0.48	0.48	0.48
Debt-to-Equity Ratio	1.00	1.00	1.00	1.00	1.02
Debt-to-Capital Ratio	0.50	0.50	0.50	0.50	0.50
Long-Term Debt-to-Capital Ratio	0.45	0.45	0.46	0.46	0.47
Financial Leverage Ratio	2.10	2.09	2.10	2.10	2.11
Debt Service Coverage Ratio	0.62	0.50	0.63	0.61	0.70
Interest Coverage Ratio	0.00	7.87	5.64	8.03	8.62
Debt to Market Cap	0.76	0.91	0.83	0.83	0.87
Interest Debt Per Share	113.96K	116.01K	114.08K	115.20K	114.15K
Net Debt to EBITDA	7.61	9.80	9.37	9.58	9.09
Profitability Margins
Gross Profit Margin	56.12%	56.12%	49.69%	56.45%	58.14%
EBIT Margin	48.85%	44.76%	44.20%	44.55%	46.17%
EBITDA Margin	62.11%	57.55%	59.28%	59.86%	60.99%
Operating Profit Margin	48.85%	47.40%	46.92%	47.50%	49.24%
Pretax Profit Margin	39.80%	38.73%	38.33%	38.63%	40.46%
Net Profit Margin	39.79%	38.71%	38.30%	38.60%	39.88%
Continuous Operations Profit Margin	39.79%	38.71%	38.30%	38.60%	39.88%
Net Income Per EBT	100.00%	99.93%	99.93%	99.93%	98.56%
EBT Per EBIT	81.47%	81.71%	81.69%	81.33%	82.16%
Return on Assets (ROA)	3.20%	3.11%	3.10%	3.04%	3.23%
Return on Equity (ROE)	6.70%	6.52%	6.50%	6.37%	6.81%
Return on Capital Employed (ROCE)	4.36%	4.24%	4.14%	4.08%	4.32%
Return on Invested Capital (ROIC)	4.00%	3.86%	3.84%	3.78%	3.97%
Return on Tangible Assets	3.23%	3.15%	3.13%	3.07%	3.26%
Earnings Yield	5.11%	5.94%	5.36%	5.29%	5.83%
Efficiency Ratios
Receivables Turnover	273.00	274.46	415.75	347.46	360.56
Payables Turnover	16.86	16.86	15.26	18.89	19.53
Inventory Turnover	0.00	627.52	0.00	728.56	0.48
Fixed Asset Turnover	13.99	0.09	0.09	0.09	0.09
Asset Turnover	0.08	0.08	0.08	0.08	0.08
Working Capital Turnover Ratio	-15.64	13.41	5.37	4.14	3.94
Cash Conversion Cycle	-20.31	-19.74	-23.04	-17.77	747.88
Days of Sales Outstanding	1.34	1.33	0.88	1.05	1.01
Days of Inventory Outstanding	0.00	0.58	0.00	0.50	765.56
Days of Payables Outstanding	21.65	21.65	23.92	19.32	18.69
Operating Cycle	1.34	1.91	0.88	1.55	766.57
Cash Flow Ratios
Operating Cash Flow Per Share	9.51K	10.54K	10.02K	10.40K	12.98K
Free Cash Flow Per Share	-1.50K	-1.49K	6.20K	-7.76K	2.72K
CapEx Per Share	11.02K	12.03K	3.82K	18.16K	10.26K
Free Cash Flow to Operating Cash Flow	-0.16	-0.14	0.62	-0.75	0.21
Dividend Paid and CapEx Coverage Ratio	0.43	0.54	0.91	0.41	0.73
Capital Expenditure Coverage Ratio	0.86	0.88	2.62	0.57	1.26
Operating Cash Flow Coverage Ratio	0.08	0.09	0.09	0.09	0.11
Operating Cash Flow to Sales Ratio	0.49	0.54	0.53	0.55	0.68
Free Cash Flow Yield	-1.00%	-1.18%	4.55%	-5.66%	2.09%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	19.68	16.82	18.65	18.91	17.16
Price-to-Sales (P/S) Ratio	7.83	6.51	7.14	7.30	6.84
Price-to-Book (P/B) Ratio	1.32	1.10	1.21	1.20	1.17
Price-to-Free Cash Flow (P/FCF) Ratio	-100.15	-84.61	21.98	-17.68	47.82
Price-to-Operating Cash Flow Ratio	15.83	11.97	13.60	13.19	10.02
Price-to-Earnings Growth (PEG) Ratio	20.30	6.32	27.25	-4.50	7.62
Price-to-Fair Value	1.32	1.10	1.21	1.20	1.17
Enterprise Value Multiple	20.22	21.12	21.43	21.77	20.30
Enterprise Value	90.66B	87.99B	88.96B	87.85B	80.11B
EV to EBITDA	20.16	21.12	21.43	21.77	20.30
EV to Sales	12.52	12.15	12.70	13.03	12.38
EV to Free Cash Flow	-160.15	-157.91	39.08	-31.57	86.55
EV to Operating Cash Flow	25.32	22.35	24.17	23.56	18.13
Tangible Book Value Per Share	114.17K	112.75K	110.05K	111.47K	108.68K
Shareholders’ Equity Per Share	114.24K	115.07K	112.42K	113.89K	111.24K
Tax and Other Ratios
Effective Tax Rate	<0.01	<0.01	<0.01	<0.01	0.01
Revenue Per Share	19.23K	19.38K	19.08K	18.80K	19.00K
Net Income Per Share	7.65K	7.50K	7.31K	7.26K	7.58K
Tax Burden	1.00	1.00	1.00	1.00	0.99
Interest Burden	0.81	0.87	0.87	0.87	0.88
Research & Development to Revenue	0.00	0.00	0.00	<0.01	<0.01
SG&A to Revenue	<0.01	0.06	0.06	0.07	0.06
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	1.27	1.40	1.37	1.43	1.69

Currency in JPY

Become an Expert with TipRanks Premium

What am I Missing?

Make informed decisions based on Top Analysts' activity

Know what industry insiders are buying

Get actionable alerts from top Wall Street Analysts

Find out before anyone else which stock is going to shoot up

Get powerful stock screeners & detailed portfolio analysis

Subscribe Now See Plans & Pricing