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CELSYS, Inc. (JP:3663)
:3663
Japanese Market
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CELSYS, Inc. (3663) Ratios

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CELSYS, Inc. Ratios

JP:3663's free cash flow for Q4 2024 was ¥0.57. For the 2024 fiscal year, JP:3663's free cash flow was decreased by ¥ and operating cash flow was ¥0.25. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.82 4.84 5.44 4.68 2.98
Quick Ratio
2.74 4.78 5.38 4.64 2.94
Cash Ratio
2.30 3.88 4.46 4.08 2.26
Solvency Ratio
0.95 0.74 0.98 1.09 0.35
Operating Cash Flow Ratio
0.00 1.64 1.02 1.40 1.41
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 2.99B¥ 5.04B¥ 6.33B¥ 4.81B¥ 2.25B
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
1.50 1.30 1.23 1.27 1.40
Debt Service Coverage Ratio
0.00 361.83 243.88 245.48 0.00
Interest Coverage Ratio
0.00 215.87 188.16 175.50 0.00
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.00 0.18 0.22 0.24 0.00
Net Debt to EBITDA
-1.35 -2.61 -2.83 -2.46 -4.06
Profitability Margins
Gross Profit Margin
56.53%48.31%55.12%52.63%49.15%
EBIT Margin
29.15%16.72%19.43%20.01%12.13%
EBITDA Margin
38.47%26.36%31.73%33.84%11.29%
Operating Profit Margin
27.22%16.70%19.43%20.01%28.84%
Pretax Profit Margin
29.22%6.06%20.44%23.59%-4.98%
Net Profit Margin
17.82%7.74%13.89%17.74%-7.46%
Continuous Operations Profit Margin
17.29%7.68%13.89%17.74%-7.46%
Net Income Per EBT
60.99%127.86%67.98%75.21%149.70%
EBT Per EBIT
107.32%36.26%105.17%117.90%-17.27%
Return on Assets (ROA)
20.54%7.33%10.32%14.65%-8.43%
Return on Equity (ROE)
27.75%9.51%12.74%18.59%-11.82%
Return on Capital Employed (ROCE)
42.45%18.98%16.97%19.87%42.34%
Return on Invested Capital (ROIC)
25.12%24.08%11.54%14.94%63.38%
Return on Tangible Assets
24.01%8.35%12.04%17.30%-10.94%
Earnings Yield
3.15%2.57%4.45%3.97%-2.31%
Efficiency Ratios
Receivables Turnover
13.99 9.35 0.00 0.00 0.00
Payables Turnover
28.24 32.09 25.95 27.17 27.09
Inventory Turnover
24.18 50.99 37.90 59.52 54.40
Fixed Asset Turnover
59.44 45.71 22.05 18.29 16.94
Asset Turnover
1.15 0.95 0.74 0.83 1.13
Working Capital Turnover Ratio
2.32 1.32 1.27 1.78 2.91
Cash Conversion Cycle
28.25 34.83 -4.44 -7.30 -6.76
Days of Sales Outstanding
26.08 39.05 0.00 0.00 0.00
Days of Inventory Outstanding
15.09 7.16 9.63 6.13 6.71
Days of Payables Outstanding
12.93 11.37 14.07 13.43 13.47
Operating Cycle
41.18 46.21 9.63 6.13 6.71
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 69.11 44.08 60.49 55.84
Free Cash Flow Per Share
0.00 44.43 14.28 37.01 31.99
CapEx Per Share
0.00 24.68 29.81 23.47 23.85
Free Cash Flow to Operating Cash Flow
0.00 0.64 0.32 0.61 0.57
Dividend Paid and CapEx Coverage Ratio
0.00 2.12 1.35 2.33 2.20
Capital Expenditure Coverage Ratio
0.00 2.80 1.48 2.58 2.34
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00 0.29 0.21 0.29 0.29
Free Cash Flow Yield
0.00%6.18%2.13%3.92%5.06%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
31.72 38.94 22.46 25.21 -43.33
Price-to-Sales (P/S) Ratio
5.60 3.01 3.12 4.47 3.23
Price-to-Book (P/B) Ratio
9.78 3.70 2.86 4.69 5.12
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 16.18 46.93 25.53 19.75
Price-to-Operating Cash Flow Ratio
0.00 10.40 15.20 15.62 11.31
Price-to-Earnings Growth (PEG) Ratio
2.68 -1.02 -1.10 -0.07 0.15
Price-to-Fair Value
9.78 3.70 2.86 4.69 5.12
Enterprise Value Multiple
13.21 8.83 7.00 10.76 24.57
Enterprise Value
43.79B 18.83B 16.75B 25.09B 17.68B
EV to EBITDA
13.24 8.83 7.00 10.76 24.57
EV to Sales
5.09 2.33 2.22 3.64 2.77
EV to Free Cash Flow
0.00 12.49 33.41 20.79 16.94
EV to Operating Cash Flow
0.00 8.03 10.82 12.72 9.71
Tangible Book Value Per Share
126.52 165.31 192.76 162.46 83.62
Shareholders’ Equity Per Share
161.53 194.17 234.15 201.67 123.31
Tax and Other Ratios
Effective Tax Rate
0.41 -0.27 0.32 0.25 -0.50
Revenue Per Share
279.49 238.51 214.75 211.29 195.50
Net Income Per Share
49.80 18.47 29.83 37.49 -14.58
Tax Burden
0.61 1.28 0.68 0.75 1.50
Interest Burden
1.00 0.36 1.05 1.18 -0.41
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.02 0.00 0.00 0.00
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 0.00
Income Quality
0.00 3.75 1.00 1.21 -5.73
Currency in JPY
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