JP:3459's free cash flow for Q2 2025 was ¥0.31. For the 2025 fiscal year, JP:3459's free cash flow was decreased by ¥ and operating cash flow was ¥0.28. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	0.32	0.43	0.43	0.47	0.42
Quick Ratio	0.32	0.43	0.43	0.47	0.23
Cash Ratio	0.31	0.26	0.26	0.45	0.22
Solvency Ratio	0.07	0.07	0.07	0.07	0.07
Operating Cash Flow Ratio	0.69	0.59	0.59	0.64	0.65
Short-Term Operating Cash Flow Coverage	0.77	0.65	0.65	0.74	0.74
Net Current Asset Value	¥ -88.09B	¥ -80.79B	¥ -80.79B	¥ -81.16B	¥ -74.03B
Leverage Ratios
Debt-to-Assets Ratio	0.51	0.50	0.50	0.50	0.50
Debt-to-Equity Ratio	1.07	1.03	1.03	1.01	1.02
Debt-to-Capital Ratio	0.52	0.51	0.51	0.50	0.50
Long-Term Debt-to-Capital Ratio	0.47	0.46	0.46	0.47	0.46
Financial Leverage Ratio	2.11	2.05	2.05	2.04	2.05
Debt Service Coverage Ratio	0.47	0.47	0.47	-0.02	0.53
Interest Coverage Ratio	0.00	7.09	7.09	<0.01	7.93
Debt to Market Cap	0.92	1.00	0.95	<0.01	0.81
Interest Debt Per Share	108.00K	102.99K	102.99K	20.55	101.47K
Net Debt to EBITDA	10.75	11.36	11.30	11.19	11.41
Profitability Margins
Gross Profit Margin	36.69%	45.28%	57.54%	42.38%	59.66%
EBIT Margin	32.99%	33.52%	42.60%	35.89%	44.71%
EBITDA Margin	46.36%	48.63%	62.12%	51.93%	63.69%
Operating Profit Margin	32.99%	35.19%	44.72%	<0.01%	47.40%
Pretax Profit Margin	26.74%	28.56%	36.29%	16.23%	38.73%
Net Profit Margin	26.73%	28.55%	36.28%	30.70%	38.71%
Continuous Operations Profit Margin	26.73%	28.55%	36.28%	30.70%	38.71%
Net Income Per EBT	99.95%	99.96%	99.96%	189.17%	99.96%
EBT Per EBIT	81.06%	81.17%	81.17%	8495461.54%	81.71%
Return on Assets (ROA)	2.56%	2.46%	2.46%	2.44%	2.55%
Return on Equity (ROE)	5.45%	5.04%	5.04%	4.98%	5.22%
Return on Capital Employed (ROCE)	3.54%	3.34%	3.34%	<0.01%	3.41%
Return on Invested Capital (ROIC)	3.20%	3.06%	3.06%	>-0.01%	3.15%
Return on Tangible Assets	2.56%	2.46%	2.46%	2.44%	2.55%
Earnings Yield	4.62%	4.89%	4.67%	<0.01%	4.16%
Efficiency Ratios
Receivables Turnover	1.01K	756.12	595.01	567.19	848.23
Payables Turnover	9.98	12.55	10.41	9.25	8.28
Inventory Turnover	0.00	7.12K	5.91K	0.00	1.66
Fixed Asset Turnover	0.65	0.09	0.07	0.52	0.07
Asset Turnover	0.10	0.09	0.07	0.08	0.07
Working Capital Turnover Ratio	-1.56	-1.81	-1.42	-1.83	-1.41
Cash Conversion Cycle	-36.20	-28.56	-34.40	-38.82	176.15
Days of Sales Outstanding	0.36	0.48	0.61	0.64	0.43
Days of Inventory Outstanding	0.00	0.05	0.06	0.00	219.80
Days of Payables Outstanding	36.56	29.09	35.07	39.46	44.08
Operating Cycle	0.36	0.53	0.68	0.64	220.23
Cash Flow Ratios
Operating Cash Flow Per Share	15.48K	11.21K	11.21K	2.08	11.18K
Free Cash Flow Per Share	-3.07K	5.85K	5.85K	-2.56	-33.17K
CapEx Per Share	18.56K	5.36K	5.36K	4.63	44.35K
Free Cash Flow to Operating Cash Flow	-0.20	0.52	0.52	-1.23	-2.97
Dividend Paid and CapEx Coverage Ratio	0.65	1.02	1.02	0.36	0.23
Capital Expenditure Coverage Ratio	0.83	2.09	2.09	0.45	0.25
Operating Cash Flow Coverage Ratio	0.14	0.11	0.11	0.10	0.11
Operating Cash Flow to Sales Ratio	0.76	0.64	0.81	0.64	0.84
Free Cash Flow Yield	-2.61%	5.70%	5.45%	>-0.01%	-26.77%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	21.61	20.45	21.40	116.50K	24.02
Price-to-Sales (P/S) Ratio	5.80	5.84	7.77	35.76K	9.30
Price-to-Book (P/B) Ratio	1.17	1.03	1.08	5.80K	1.25
Price-to-Free Cash Flow (P/FCF) Ratio	-38.30	17.54	18.36	-45.57K	-3.74
Price-to-Operating Cash Flow Ratio	7.56	9.15	9.58	56.09K	11.08
Price-to-Earnings Growth (PEG) Ratio	2.53	28.37	-0.21	<0.01	-3.73
Price-to-Fair Value	1.17	1.03	1.08	5.80K	1.25
Enterprise Value Multiple	23.26	23.37	23.81	68.87K	26.00
Enterprise Value	185.73B	167.51B	171.54B	10.00T>	169.78B
EV to EBITDA	23.29	23.37	23.81	68.87K	26.00
EV to Sales	10.79	11.36	14.79	35.77K	16.56
EV to Free Cash Flow	-71.23	34.15	34.97	-45.58K	-6.65
EV to Operating Cash Flow	14.13	17.81	18.24	56.10K	19.75
Tangible Book Value Per Share	100.48K	99.51K	99.51K	20.10	98.79K
Shareholders’ Equity Per Share	100.50K	99.52K	99.52K	20.10	98.79K
Tax and Other Ratios
Effective Tax Rate	<0.01	<0.01	<0.01	3.33	<0.01
Revenue Per Share	20.28K	17.58K	13.83K	3.26	13.33K
Net Income Per Share	5.42K	5.02K	5.02K	1.00	5.16K
Tax Burden	1.00	1.00	1.00	1.89	1.00
Interest Burden	0.81	0.85	0.85	0.45	0.87
Research & Development to Revenue	0.00	0.00	0.00	<0.01	<0.01
SG&A to Revenue	<0.01	0.07	0.09	0.08	0.09
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	2.86	2.23	2.23	2.08	2.17

Currency in JPY

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