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First Brothers Co., Ltd. (JP:3454)
:3454
Japanese Market
3454
First Brothers Co., Ltd.
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First Brothers Co., Ltd. (3454) Ratios

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First Brothers Co., Ltd. Ratios

JP:3454's free cash flow for Q4 2025 was ¥0.46. For the 2025 fiscal year, JP:3454's free cash flow was decreased by ¥ and operating cash flow was ¥0.43. See a summary of the company’s cash flow.
Ratios
TTM
Nov 25Nov 24Nov 23Nov 22
Liquidity Ratios
Current Ratio
 1.31 2.95 10.21 7.54 11.04
Quick Ratio
 1.31 2.95 1.38 1.20 2.00
Cash Ratio
 1.20 2.75 0.84 0.89 1.31
Solvency Ratio
 0.06 0.05 0.04 0.07 0.03
Operating Cash Flow Ratio
 2.54 2.51 0.61 0.38 -0.82
Short-Term Operating Cash Flow Coverage
 2.54 2.51 0.99 0.61 -1.26
Net Current Asset Value
¥ -57.22B¥ -55.10B¥ -5.58B¥ -1.89B¥ -4.33B
Leverage Ratios
Debt-to-Assets Ratio
 0.64 0.63 0.65 0.65 0.68
Debt-to-Equity Ratio
 2.12 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
 3.34 3.44 3.59 3.70 4.07
Debt Service Coverage Ratio
 1.80 1.07 0.82 0.87 0.68
Interest Coverage Ratio
 25.41 6.73 4.42 7.15 3.14
Debt to Market Cap
 3.37 3.45 4.03 4.14 4.93
Interest Debt Per Share
 3.97K 4.08K 4.19K 4.21K 4.27K
Net Debt to EBITDA
 7.62 8.90 12.83 7.73 17.23
Profitability Margins
Gross Profit Margin
36.23%33.84%30.27%31.35%28.63%
EBIT Margin
26.92%21.36%16.75%23.85%13.44%
EBITDA Margin
33.26%28.61%24.67%29.57%21.10%
Operating Profit Margin
26.93%27.88%16.83%20.04%12.71%
Pretax Profit Margin
16.89%17.22%12.94%21.04%9.40%
Net Profit Margin
10.60%9.18%8.40%14.31%8.26%
Continuous Operations Profit Margin
10.61%9.19%8.57%14.29%8.23%
Net Income Per EBT
62.73%53.32%64.95%68.00%87.91%
EBT Per EBIT
62.73%61.76%76.87%105.03%73.93%
Return on Assets (ROA)
2.49%1.95%1.59%3.54%1.35%
Return on Equity (ROE)
8.51%6.69%5.71%13.10%5.48%
Return on Capital Employed (ROCE)
6.55%6.11%3.40%5.47%2.21%
Return on Invested Capital (ROIC)
3.98%3.16%2.16%3.49%1.86%
Return on Tangible Assets
2.52%1.96%1.61%3.60%1.36%
Earnings Yield
13.26%10.68%9.82%22.55%9.82%
Efficiency Ratios
Receivables Turnover
 64.19 32.16 41.52 72.23 36.49
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
 0.74 0.69 0.61 0.95 0.60
Asset Turnover
 0.24 0.21 0.19 0.25 0.16
Working Capital Turnover Ratio
 6.33 0.65 0.31 0.40 0.26
Cash Conversion Cycle
 5.69 11.35 1.58K 1.28K 1.82K
Days of Sales Outstanding
 5.69 11.35 8.79 5.05 10.00
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
 5.69 11.35 1.58K 1.28K 1.82K
Cash Flow Ratios
Operating Cash Flow Per Share
 516.45 516.46 249.63 228.98 -326.15
Free Cash Flow Per Share
 262.34 262.34 -93.14 88.11 -508.69
CapEx Per Share
 254.12 254.12 342.77 140.89 182.54
Free Cash Flow to Operating Cash Flow
 0.51 0.51 -0.37 0.38 1.56
Dividend Paid and CapEx Coverage Ratio
 1.79 1.79 0.61 1.34 -1.56
Capital Expenditure Coverage Ratio
 2.03 2.03 0.73 1.63 -1.79
Operating Cash Flow Coverage Ratio
 0.13 0.13 0.06 0.05 -0.08
Operating Cash Flow to Sales Ratio
 0.35 0.38 0.21 0.14 -0.32
Free Cash Flow Yield
22.44%22.46%-9.05%8.74%-59.36%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 7.56 9.36 10.18 4.44 10.18
Price-to-Sales (P/S) Ratio
 0.80 0.86 0.86 0.63 0.84
Price-to-Book (P/B) Ratio
 0.63 0.63 0.58 0.58 0.56
Price-to-Free Cash Flow (P/FCF) Ratio
 4.47 4.45 -11.05 11.44 -1.68
Price-to-Operating Cash Flow Ratio
 2.27 2.26 4.12 4.40 -2.63
Price-to-Earnings Growth (PEG) Ratio
 0.14 0.40 -0.18 0.03 -0.18
Price-to-Fair Value
 0.63 0.63 0.58 0.58 0.56
Enterprise Value Multiple
 10.03 11.90 16.29 9.88 21.21
Enterprise Value
 68.37B 64.94B 67.79B 65.06B 63.95B
EV to EBITDA
 10.02 11.90 16.29 9.88 21.21
EV to Sales
 3.33 3.41 4.02 2.92 4.48
EV to Free Cash Flow
 18.58 17.65 -51.90 52.65 -8.96
EV to Operating Cash Flow
 9.44 8.97 19.36 20.26 -13.98
Tangible Book Value Per Share
 1.80K 1.82K 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
 0.37 0.47 0.34 0.32 0.12
Revenue Per Share
 1.46K 1.36K 1.20K 1.59K 1.02K
Net Income Per Share
 154.97 124.77 101.04 227.26 84.17
Tax Burden
 0.63 0.53 0.65 0.68 0.88
Interest Burden
 0.63 0.81 0.77 0.88 0.70
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.03 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
 4.14 4.14 1.60 0.69 -3.41
Currency in JPY