JP:3487's free cash flow for Q2 2025 was ¥0.00. For the 2025 fiscal year, JP:3487's free cash flow was decreased by ¥ and operating cash flow was ¥0.55. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.00	0.63	0.88	1.03	1.47
Quick Ratio	0.00	0.64	0.37	0.48	0.90
Cash Ratio	0.00	0.13	0.35	0.37	0.67
Solvency Ratio	0.04	0.07	0.10	0.07	0.08
Operating Cash Flow Ratio	0.00	0.70	1.11	0.70	0.62
Short-Term Operating Cash Flow Coverage	0.51	0.90	1.38	0.85	0.76
Net Current Asset Value	¥ -74.90B	¥ -70.29B	¥ -57.37B	¥ -57.78B	¥ -39.51B
Leverage Ratios
Debt-to-Assets Ratio	0.44	0.44	0.43	0.44	0.45
Debt-to-Equity Ratio	0.84	0.83	0.79	0.82	0.85
Debt-to-Capital Ratio	0.46	0.46	0.44	0.45	0.46
Long-Term Debt-to-Capital Ratio	0.40	0.43	0.41	0.43	0.44
Financial Leverage Ratio	1.90	1.89	1.84	1.87	1.90
Debt Service Coverage Ratio	0.24	0.82	1.04	0.79	1.12
Interest Coverage Ratio	0.00	7.86	16.68	12.60	0.00
Debt to Market Cap	0.70	0.73	0.58	0.53	0.67
Interest Debt Per Share	112.91K	114.13K	108.07K	120.51K	104.48K
Net Debt to EBITDA	19.06	11.13	7.98	11.67	10.15
Profitability Margins
Gross Profit Margin	3.46%	56.15%	71.34%	67.82%	60.35%
EBIT Margin	55.90%	52.26%	61.38%	57.11%	58.51%
EBITDA Margin	71.69%	71.58%	75.23%	75.03%	76.99%
Operating Profit Margin	55.90%	54.97%	61.66%	57.57%	58.51%
Pretax Profit Margin	47.89%	47.63%	55.78%	49.18%	49.87%
Net Profit Margin	47.87%	47.61%	55.76%	49.16%	49.87%
Continuous Operations Profit Margin	47.87%	47.61%	55.76%	49.16%	49.87%
Net Income Per EBT	99.96%	99.96%	99.97%	99.95%	100.00%
EBT Per EBIT	85.66%	86.65%	90.47%	85.43%	85.23%
Return on Assets (ROA)	1.49%	2.59%	3.80%	2.36%	2.67%
Return on Equity (ROE)	2.81%	4.91%	7.00%	4.41%	5.08%
Return on Capital Employed (ROCE)	1.74%	3.17%	4.46%	2.92%	3.29%
Return on Invested Capital (ROIC)	19.03%	3.03%	4.25%	2.79%	3.16%
Return on Tangible Assets	1.49%	2.59%	3.80%	2.36%	2.67%
Earnings Yield	2.37%	4.28%	5.18%	2.85%	3.95%
Efficiency Ratios
Receivables Turnover	24.20	116.60	92.77	0.00	0.00
Payables Turnover	0.00	15.64	11.90	12.85	15.86
Inventory Turnover	0.00	-51.38	0.66	0.53	0.83
Fixed Asset Turnover	176.22	0.06	0.07	0.05	0.06
Asset Turnover	0.03	0.05	0.07	0.05	0.05
Working Capital Turnover Ratio	-1.29	-4.10	-25.19	5.87	27.28
Cash Conversion Cycle	15.08	-27.32	527.14	657.18	418.63
Days of Sales Outstanding	15.08	3.13	3.93	0.00	0.00
Days of Inventory Outstanding	0.00	-7.10	553.87	685.59	441.64
Days of Payables Outstanding	0.00	23.34	30.66	28.41	23.01
Operating Cycle	15.08	-3.97	557.80	685.59	441.64
Cash Flow Ratios
Operating Cash Flow Per Share	11.90K	9.99K	16.10K	10.01K	6.48K
Free Cash Flow Per Share	11.54K	-26.28K	9.59K	-74.50K	-84.38K
CapEx Per Share	367.36	36.27K	6.51K	84.51K	90.86K
Free Cash Flow to Operating Cash Flow	0.97	-2.63	0.60	-7.44	-13.01
Dividend Paid and CapEx Coverage Ratio	1.51	0.22	1.18	0.11	0.07
Capital Expenditure Coverage Ratio	32.41	0.28	2.47	0.12	0.07
Operating Cash Flow Coverage Ratio	0.11	0.09	0.15	0.08	0.06
Operating Cash Flow to Sales Ratio	1.50	0.72	0.94	0.76	0.52
Free Cash Flow Yield	7.19%	-16.92%	5.22%	-32.94%	-53.71%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	42.11	23.36	19.32	35.15	25.29
Price-to-Sales (P/S) Ratio	20.25	11.12	10.77	17.28	12.61
Price-to-Book (P/B) Ratio	1.19	1.15	1.35	1.55	1.28
Price-to-Free Cash Flow (P/FCF) Ratio	13.90	-5.91	19.15	-3.04	-1.86
Price-to-Operating Cash Flow Ratio	13.41	15.55	11.41	22.60	24.23
Price-to-Earnings Growth (PEG) Ratio	5.51	-0.78	0.40	9.72	1.38
Price-to-Fair Value	1.19	1.15	1.35	1.55	1.28
Enterprise Value Multiple	47.30	26.67	22.29	34.70	26.54
Enterprise Value	166.90B	167.32B	161.52B	175.84B	106.36B
EV to EBITDA	47.32	26.67	22.29	34.70	26.54
EV to Sales	33.92	19.09	16.77	26.03	20.43
EV to Free Cash Flow	23.29	-10.14	29.82	-4.57	-3.02
EV to Operating Cash Flow	22.58	26.68	17.76	34.05	39.25
Tangible Book Value Per Share	133.66K	135.53K	135.81K	146.01K	122.35K
Shareholders’ Equity Per Share	133.99K	135.53K	135.82K	146.01K	122.36K
Tax and Other Ratios
Effective Tax Rate	<0.01	<0.01	<0.01	<0.01	0.00
Revenue Per Share	7.92K	13.96K	17.05K	13.09K	12.46K
Net Income Per Share	3.79K	6.65K	9.51K	6.44K	6.21K
Tax Burden	1.00	1.00	1.00	1.00	1.00
Interest Burden	0.86	0.91	0.91	0.86	0.85
Research & Development to Revenue	0.00	0.00	<0.01	<0.01	0.00
SG&A to Revenue	<0.01	<0.01	0.09	0.09	<0.01
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	3.14	1.50	1.69	1.55	1.19

Currency in JPY

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