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JSB Co. Ltd. (JP:3480)
:3480
Japanese Market

JSB Co. Ltd. (3480) Ratios

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JSB Co. Ltd. Ratios

JP:3480's free cash flow for Q3 2025 was ¥0.11. For the 2025 fiscal year, JP:3480's free cash flow was decreased by ¥ and operating cash flow was ¥0.04. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.52- 1.43 1.17 1.59
Quick Ratio
1.50- 1.42 1.15 1.57
Cash Ratio
1.33- 1.26 0.97 1.41
Solvency Ratio
0.17- 0.22 0.18 0.17
Operating Cash Flow Ratio
0.00- 0.59 0.52 0.58
Short-Term Operating Cash Flow Coverage
0.00- 6.09 3.06 5.16
Net Current Asset Value
¥ -24.78B-¥ -22.30B¥ -21.54B¥ -15.53B
Leverage Ratios
Debt-to-Assets Ratio
0.34- 0.33 0.33 0.33
Debt-to-Equity Ratio
0.69- 0.69 0.71 0.73
Debt-to-Capital Ratio
0.41- 0.41 0.42 0.42
Long-Term Debt-to-Capital Ratio
0.40- 0.39 0.39 0.41
Financial Leverage Ratio
2.06- 2.11 2.15 2.20
Debt Service Coverage Ratio
4.23- 6.00 2.90 4.37
Interest Coverage Ratio
25.61- 35.01 38.50 44.69
Debt to Market Cap
0.39- 0.46 0.46 0.48
Interest Debt Per Share
1.39K- 1.25K 1.06K 938.57
Net Debt to EBITDA
1.15- 0.67 1.18 0.61
Profitability Margins
Gross Profit Margin
17.91%-17.89%17.83%17.74%
EBIT Margin
11.41%-16.06%11.38%11.42%
EBITDA Margin
13.94%-18.66%13.81%13.65%
Operating Profit Margin
11.60%-11.66%11.27%10.90%
Pretax Profit Margin
11.06%-15.80%11.14%11.18%
Net Profit Margin
7.49%-10.72%7.49%7.43%
Continuous Operations Profit Margin
7.49%-10.72%7.48%7.43%
Net Income Per EBT
67.71%-67.82%67.18%66.46%
EBT Per EBIT
95.35%-135.55%98.90%102.59%
Return on Assets (ROA)
6.45%-9.32%7.17%7.30%
Return on Equity (ROE)
14.20%-19.67%15.39%16.07%
Return on Capital Employed (ROCE)
11.75%-12.25%13.16%13.02%
Return on Invested Capital (ROIC)
7.80%-8.14%8.52%8.45%
Return on Tangible Assets
6.52%-9.43%7.23%7.40%
Earnings Yield
7.39%-13.03%9.91%10.63%
Efficiency Ratios
Receivables Turnover
148.30- 145.37 81.44 88.95
Payables Turnover
76.35- 75.63 79.46 85.87
Inventory Turnover
238.26- 227.01 236.49 235.70
Fixed Asset Turnover
1.29- 1.35 1.43 1.66
Asset Turnover
0.86- 0.87 0.96 0.98
Working Capital Turnover Ratio
11.49- 17.38 15.66 10.28
Cash Conversion Cycle
-0.79- -0.71 1.43 1.40
Days of Sales Outstanding
2.46- 2.51 4.48 4.10
Days of Inventory Outstanding
1.53- 1.61 1.54 1.55
Days of Payables Outstanding
4.78- 4.83 4.59 4.25
Operating Cycle
3.99- 4.12 6.03 5.65
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- 389.06 297.44 287.57
Free Cash Flow Per Share
0.00- -53.06 -220.52 -60.92
CapEx Per Share
0.00- 442.12 517.96 348.49
Free Cash Flow to Operating Cash Flow
0.00- -0.14 -0.74 -0.21
Dividend Paid and CapEx Coverage Ratio
0.00- 0.82 0.55 0.79
Capital Expenditure Coverage Ratio
0.00- 0.88 0.57 0.83
Operating Cash Flow Coverage Ratio
0.00- 0.31 0.28 0.31
Operating Cash Flow to Sales Ratio
0.00- 0.12 0.10 0.10
Free Cash Flow Yield
0.00%--1.95%-9.61%-3.16%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
13.55- 7.67 10.09 9.41
Price-to-Sales (P/S) Ratio
1.01- 0.82 0.76 0.70
Price-to-Book (P/B) Ratio
1.80- 1.51 1.55 1.51
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- -51.30 -10.40 -31.64
Price-to-Operating Cash Flow Ratio
0.00- 7.00 7.71 6.70
Price-to-Earnings Growth (PEG) Ratio
-3.33- 0.14 0.91 0.40
Price-to-Fair Value
1.80- 1.51 1.55 1.51
Enterprise Value Multiple
8.40- 5.08 6.65 5.74
Enterprise Value
87.18B- 65.88B 58.60B 45.37B
EV to EBITDA
8.39- 5.08 6.65 5.74
EV to Sales
1.17- 0.95 0.92 0.78
EV to Free Cash Flow
0.00- -59.10 -12.65 -35.44
EV to Operating Cash Flow
0.00- 8.06 9.38 7.51
Tangible Book Value Per Share
1.94K- 1.76K 1.45K 1.24K
Shareholders’ Equity Per Share
1.99K- 1.80K 1.48K 1.27K
Tax and Other Ratios
Effective Tax Rate
0.32- 0.32 0.33 0.34
Revenue Per Share
3.52K- 3.31K 3.04K 2.76K
Net Income Per Share
263.40- 354.76 227.41 204.80
Tax Burden
0.68- 0.68 0.67 0.66
Interest Burden
0.97- 0.98 0.98 0.98
Research & Development to Revenue
0.00- 0.00 0.00 0.00
SG&A to Revenue
0.00- 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 0.74 0.88 0.93
Currency in JPY