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Billing System Corporation (JP:3623)
:3623
Japanese Market

Billing System Corporation (3623) Ratios

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Billing System Corporation Ratios

JP:3623's free cash flow for Q2 2025 was ¥0.34. For the 2025 fiscal year, JP:3623's free cash flow was decreased by ¥ and operating cash flow was ¥0.12. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.11 1.11 1.11 1.12 1.16
Quick Ratio
1.10 1.10 1.11 1.12 1.16
Cash Ratio
1.04 1.04 1.04 1.05 1.07
Solvency Ratio
0.02 0.02 0.02 0.02 0.03
Operating Cash Flow Ratio
0.00 0.16 0.19 0.33 -0.09
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 2.87B¥ 2.87B¥ 2.55B¥ 2.22B¥ 1.99B
Leverage Ratios
Debt-to-Assets Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Equity Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
9.62 9.62 9.17 8.51 6.70
Debt Service Coverage Ratio
70.91 70.13 101.17 178.37 220.23
Interest Coverage Ratio
86.99 86.99 132.17 223.31 270.75
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
1.18 1.18 0.75 0.33 0.28
Net Debt to EBITDA
-39.95 -40.29 -35.19 -37.77 -25.34
Profitability Margins
Gross Profit Margin
35.65%35.65%36.36%36.17%35.12%
EBIT Margin
14.37%14.24%14.89%12.28%14.03%
EBITDA Margin
15.31%15.19%16.04%13.70%15.60%
Operating Profit Margin
14.24%14.24%14.84%12.32%14.02%
Pretax Profit Margin
13.22%13.22%14.78%12.23%13.98%
Net Profit Margin
8.97%8.97%9.65%7.93%9.41%
Continuous Operations Profit Margin
9.51%9.51%10.11%8.37%9.78%
Net Income Per EBT
67.91%67.91%65.26%64.87%67.29%
EBT Per EBIT
92.81%92.81%99.58%99.26%99.67%
Return on Assets (ROA)
1.35%1.35%1.57%1.41%2.13%
Return on Equity (ROE)
13.77%13.02%14.37%12.00%14.27%
Return on Capital Employed (ROCE)
19.51%19.51%20.69%17.33%19.80%
Return on Invested Capital (ROIC)
14.04%14.04%14.15%11.85%13.85%
Return on Tangible Assets
1.36%1.36%1.58%1.42%2.14%
Earnings Yield
6.16%6.55%4.69%5.08%3.38%
Efficiency Ratios
Receivables Turnover
8.47 8.47 9.24 10.06 10.23
Payables Turnover
10.43 10.43 10.24 11.89 15.37
Inventory Turnover
29.38 29.38 32.53 26.60 54.46
Fixed Asset Turnover
52.20 52.20 41.47 31.69 100.97
Asset Turnover
0.15 0.15 0.16 0.18 0.23
Working Capital Turnover Ratio
1.61 1.64 1.71 1.74 1.76
Cash Conversion Cycle
20.54 20.54 15.11 19.30 18.66
Days of Sales Outstanding
43.09 43.09 39.52 36.28 35.70
Days of Inventory Outstanding
12.42 12.42 11.22 13.72 6.70
Days of Payables Outstanding
34.98 34.98 35.63 30.71 23.74
Operating Cycle
55.51 55.51 50.74 50.00 42.40
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 668.02 692.63 974.86 -178.67
Free Cash Flow Per Share
0.00 667.97 684.87 953.60 -181.36
CapEx Per Share
0.00 0.06 7.76 21.25 2.69
Free Cash Flow to Operating Cash Flow
0.00 1.00 0.99 0.98 1.02
Dividend Paid and CapEx Coverage Ratio
0.00 29.67 35.14 31.23 -14.11
Capital Expenditure Coverage Ratio
0.00 11.97K 89.24 45.87 -66.37
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00 0.92 1.03 1.62 -0.33
Free Cash Flow Yield
0.00%67.40%49.66%101.45%-11.95%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
16.25 15.28 21.31 19.70 29.55
Price-to-Sales (P/S) Ratio
1.46 1.37 2.06 1.56 2.78
Price-to-Book (P/B) Ratio
2.12 1.99 3.06 2.36 4.22
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 1.48 2.01 0.99 -8.37
Price-to-Operating Cash Flow Ratio
0.00 1.48 1.99 0.96 -8.50
Price-to-Earnings Growth (PEG) Ratio
3.73 58.14 0.60 -2.77 0.64
Price-to-Fair Value
2.12 1.99 3.06 2.36 4.22
Enterprise Value Multiple
-30.43 -31.26 -22.37 -26.36 -7.52
Enterprise Value
-21.19B -21.59B -15.13B -13.66B -4.03B
EV to EBITDA
-30.43 -31.26 -22.37 -26.36 -7.52
EV to Sales
-4.66 -4.75 -3.59 -3.61 -1.17
EV to Free Cash Flow
0.00 -5.14 -3.51 -2.28 3.53
EV to Operating Cash Flow
0.00 -5.14 -3.47 -2.23 3.59
Tangible Book Value Per Share
506.86 506.83 449.57 397.57 361.57
Shareholders’ Equity Per Share
498.17 498.14 450.36 397.67 359.83
Tax and Other Ratios
Effective Tax Rate
0.28 0.28 0.32 0.32 0.30
Revenue Per Share
722.96 722.92 670.69 601.43 546.12
Net Income Per Share
64.88 64.87 64.70 47.71 51.36
Tax Burden
0.68 0.68 0.65 0.65 0.67
Interest Burden
0.92 0.93 0.99 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.04 0.05 0.05
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 10.30 10.71 20.43 -3.48
Currency in JPY