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STOCKS

First Brothers Co., Ltd. (JP:3454)

:3454

3454

First Brothers Co., Ltd.

RESEARCH TOOLSreports

First Brothers Co., Ltd. (3454) Ratios

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First Brothers Co., Ltd. Ratios

JP:3454's free cash flow for Q3 2025 was ¥0.28. For the 2025 fiscal year, JP:3454's free cash flow was decreased by ¥ and operating cash flow was ¥0.16. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	0.00	0.00	10.21	7.54	11.04
Quick Ratio	0.00	0.00	1.38	1.20	2.00
Cash Ratio	1.28	1.28	0.84	0.89	1.31
Solvency Ratio	0.05	0.05	0.04	0.07	0.20
Operating Cash Flow Ratio	0.00	1.17	0.61	0.38	-0.82
Short-Term Operating Cash Flow Coverage	0.00	2.51	0.99	0.61	-1.26
Net Current Asset Value	¥ -63.58B	¥ -63.58B	¥ -5.58B	¥ -1.89B	¥ -4.33B
Leverage Ratios
Debt-to-Assets Ratio	0.63	0.63	0.65	0.65	0.68
Debt-to-Equity Ratio	2.16	2.16	2.35	2.40	2.75
Debt-to-Capital Ratio	0.68	0.68	0.70	0.71	0.73
Long-Term Debt-to-Capital Ratio	0.67	0.67	0.69	0.69	0.72
Financial Leverage Ratio	3.44	3.44	3.59	3.70	4.07
Debt Service Coverage Ratio	1.79	1.79	0.82	0.73	0.70
Interest Coverage Ratio	0.00	0.00	4.42	7.15	3.14
Debt to Market Cap	3.30	3.45	4.03	4.14	4.93
Interest Debt Per Share	4.03K	4.03K	4.19K	4.21K	4.27K
Net Debt to EBITDA	7.26	7.25	12.83	8.83	16.71
Profitability Margins
Gross Profit Margin	41.09%	41.09%	30.27%	31.35%	28.63%
EBIT Margin	27.89%	27.88%	16.75%	23.85%	13.44%
EBITDA Margin	35.06%	35.13%	24.67%	25.90%	21.75%
Operating Profit Margin	27.89%	27.88%	16.83%	20.04%	12.71%
Pretax Profit Margin	17.22%	17.22%	12.94%	21.04%	9.40%
Net Profit Margin	9.18%	9.18%	8.40%	14.31%	8.26%
Continuous Operations Profit Margin	9.19%	9.19%	8.57%	14.29%	8.23%
Net Income Per EBT	53.33%	53.32%	64.95%	68.00%	87.91%
EBT Per EBIT	61.73%	61.76%	76.87%	105.03%	73.93%
Return on Assets (ROA)	1.95%	1.95%	1.59%	3.54%	1.35%
Return on Equity (ROE)	6.94%	6.69%	5.71%	13.10%	5.48%
Return on Capital Employed (ROCE)	6.36%	6.35%	3.40%	5.47%	2.21%
Return on Invested Capital (ROIC)	-85.76%	-85.73%	2.16%	3.49%	1.86%
Return on Tangible Assets	1.96%	1.96%	1.61%	3.60%	1.36%
Earnings Yield	10.23%	10.68%	9.82%	22.55%	9.82%
Efficiency Ratios
Receivables Turnover	34.30	34.30	41.52	0.00	0.00
Payables Turnover	0.00	0.00	0.00	0.00	0.00
Inventory Turnover	0.00	0.00	0.23	0.29	0.20
Fixed Asset Turnover	0.69	0.69	0.61	0.96	0.60
Asset Turnover	0.21	0.21	0.19	0.25	0.16
Working Capital Turnover Ratio	0.87	0.82	0.31	0.40	0.26
Cash Conversion Cycle	10.64	10.64	1.58K	1.28K	1.81K
Days of Sales Outstanding	10.64	10.64	8.79	0.00	0.00
Days of Inventory Outstanding	0.00	0.00	1.57K	1.28K	1.81K
Days of Payables Outstanding	0.00	0.00	0.00	0.00	0.00
Operating Cycle	10.64	10.64	1.58K	1.28K	1.81K
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	516.46	249.63	228.98	-326.15
Free Cash Flow Per Share	0.00	262.34	-93.14	88.11	-508.69
CapEx Per Share	0.00	254.12	342.77	140.89	182.54
Free Cash Flow to Operating Cash Flow	0.00	0.51	-0.37	0.38	1.56
Dividend Paid and CapEx Coverage Ratio	0.00	1.79	0.61	1.34	-1.56
Capital Expenditure Coverage Ratio	0.00	2.03	0.73	1.63	-1.79
Operating Cash Flow Coverage Ratio	0.00	0.13	0.06	0.05	-0.08
Operating Cash Flow to Sales Ratio	0.00	0.38	0.21	0.14	-0.32
Free Cash Flow Yield	0.00%	22.46%	-9.05%	8.74%	-59.36%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	9.78	9.36	10.18	4.44	10.18
Price-to-Sales (P/S) Ratio	0.90	0.86	0.86	0.63	0.84
Price-to-Book (P/B) Ratio	0.65	0.63	0.58	0.58	0.56
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	4.45	-11.05	11.44	-1.68
Price-to-Operating Cash Flow Ratio	0.00	2.26	4.12	4.40	-2.63
Price-to-Earnings Growth (PEG) Ratio	0.88	0.40	-0.18	0.03	-0.18
Price-to-Fair Value	0.65	0.63	0.58	0.58	0.56
Enterprise Value Multiple	9.82	9.70	16.29	11.28	20.58
Enterprise Value	65.67B	64.94B	67.79B	65.06B	63.95B
EV to EBITDA	9.82	9.70	16.29	11.28	20.58
EV to Sales	3.44	3.41	4.02	2.92	4.48
EV to Free Cash Flow	0.00	17.65	-51.90	52.65	-8.96
EV to Operating Cash Flow	0.00	8.97	19.36	20.26	-13.98
Tangible Book Value Per Share	1.85K	1.87K	1.68K	1.64K	1.46K
Shareholders’ Equity Per Share	1.86K	1.86K	1.77K	1.73K	1.54K
Tax and Other Ratios
Effective Tax Rate	0.47	0.47	0.34	0.32	0.12
Revenue Per Share	1.36K	1.36K	1.20K	1.59K	1.02K
Net Income Per Share	124.79	124.77	101.04	227.26	84.17
Tax Burden	0.53	0.53	0.65	0.68	0.88
Interest Burden	0.62	0.62	0.77	0.88	0.70
Research & Development to Revenue	0.00	0.00	0.00	0.00	<0.01
SG&A to Revenue	0.00	0.00	0.00	<0.01	0.02
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	4.14	1.60	0.69	-3.41

Currency in JPY