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Aucfan Co., Ltd. (JP:3674)
:3674
Japanese Market

Aucfan Co., Ltd. (3674) Ratios

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Aucfan Co., Ltd. Ratios

JP:3674's free cash flow for Q3 2025 was ¥0.46. For the 2025 fiscal year, JP:3674's free cash flow was decreased by ¥ and operating cash flow was ¥-0.06. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.22- 2.14 2.69 2.48
Quick Ratio
2.19- 2.13 2.67 2.46
Cash Ratio
1.46- 1.41 1.43 1.48
Solvency Ratio
0.07- 0.13 0.12 0.11
Operating Cash Flow Ratio
0.00- 0.32 0.05 0.42
Short-Term Operating Cash Flow Coverage
0.00- 0.63 0.09 0.82
Net Current Asset Value
¥ 3.46B-¥ 3.52B¥ 3.70B¥ 3.65B
Leverage Ratios
Debt-to-Assets Ratio
0.17- 0.22 0.18 0.20
Debt-to-Equity Ratio
0.28- 0.38 0.27 0.32
Debt-to-Capital Ratio
0.22- 0.27 0.21 0.24
Long-Term Debt-to-Capital Ratio
0.00- 0.01 0.01 0.04
Financial Leverage Ratio
1.66- 1.75 1.53 1.61
Debt Service Coverage Ratio
0.15- 0.25 0.23 0.25
Interest Coverage Ratio
7.63- 44.25 51.40 40.98
Debt to Market Cap
0.35- 0.42 0.25 0.27
Interest Debt Per Share
119.25- 161.39 120.73 141.07
Net Debt to EBITDA
-11.05- -5.14 -6.44 -3.50
Profitability Margins
Gross Profit Margin
49.78%-55.31%49.87%51.83%
EBIT Margin
0.06%-6.42%0.72%6.55%
EBITDA Margin
5.59%-11.42%6.08%10.74%
Operating Profit Margin
2.08%-7.36%5.91%5.15%
Pretax Profit Margin
0.31%-6.26%0.61%6.42%
Net Profit Margin
-1.17%-3.87%0.33%0.90%
Continuous Operations Profit Margin
-1.34%-3.19%>-0.01%0.90%
Net Income Per EBT
-372.96%-61.88%54.51%14.06%
EBT Per EBIT
15.10%-85.00%10.30%124.72%
Return on Assets (ROA)
-0.76%-2.44%0.24%0.77%
Return on Equity (ROE)
-1.27%-4.25%0.37%1.24%
Return on Capital Employed (ROCE)
2.24%-7.90%6.33%6.78%
Return on Invested Capital (ROIC)
-7.45%-2.98%-0.06%0.75%
Return on Tangible Assets
-0.81%-2.58%0.26%0.83%
Earnings Yield
-1.58%-4.78%0.33%1.04%
Efficiency Ratios
Receivables Turnover
5.12- 4.61 0.00 0.00
Payables Turnover
17.02- 41.96 30.82 23.06
Inventory Turnover
26.29- 117.84 70.01 62.78
Fixed Asset Turnover
44.40- 44.82 38.22 101.84
Asset Turnover
0.65- 0.63 0.72 0.85
Working Capital Turnover Ratio
1.34- 1.29 1.33 1.35
Cash Conversion Cycle
63.69- 73.60 -6.63 -10.02
Days of Sales Outstanding
71.26- 79.20 0.00 0.00
Days of Inventory Outstanding
13.88- 3.10 5.21 5.81
Days of Payables Outstanding
21.44- 8.70 11.84 15.83
Operating Cycle
85.14- 82.30 5.21 5.81
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- 97.23 10.43 102.42
Free Cash Flow Per Share
0.00- 76.54 -26.93 72.87
CapEx Per Share
0.00- 20.69 37.35 29.54
Free Cash Flow to Operating Cash Flow
0.00- 0.79 -2.58 0.71
Dividend Paid and CapEx Coverage Ratio
0.00- 4.70 0.28 3.47
Capital Expenditure Coverage Ratio
0.00- 4.70 0.28 3.47
Operating Cash Flow Coverage Ratio
0.00- 0.61 0.09 0.73
Operating Cash Flow to Sales Ratio
0.00- 0.21 0.02 0.17
Free Cash Flow Yield
0.00%-20.14%-5.55%14.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-63.16- 20.92 299.37 96.59
Price-to-Sales (P/S) Ratio
0.74- 0.81 0.99 0.87
Price-to-Book (P/B) Ratio
0.80- 0.89 1.10 1.20
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- 4.96 -18.01 7.11
Price-to-Operating Cash Flow Ratio
0.00- 3.91 46.51 5.06
Price-to-Earnings Growth (PEG) Ratio
0.37- 0.02 -4.29 -1.40
Price-to-Fair Value
0.80- 0.89 1.10 1.20
Enterprise Value Multiple
2.19- 1.96 9.91 4.62
Enterprise Value
583.09M- 1.08B 3.10B 3.10B
EV to EBITDA
2.19- 1.96 9.91 4.62
EV to Sales
0.12- 0.22 0.60 0.50
EV to Free Cash Flow
0.00- 1.37 -10.92 4.04
EV to Operating Cash Flow
0.00- 1.08 28.19 2.88
Tangible Book Value Per Share
377.26- 384.84 391.70 381.28
Shareholders’ Equity Per Share
416.79- 427.08 439.08 432.53
Tax and Other Ratios
Effective Tax Rate
5.26- 0.49 1.01 0.86
Revenue Per Share
452.22- 468.95 488.19 593.81
Net Income Per Share
-5.30- 18.16 1.62 5.36
Tax Burden
-3.73- 0.62 0.55 0.14
Interest Burden
5.30- 0.97 0.84 0.98
Research & Development to Revenue
0.03- 0.03 0.02 <0.01
SG&A to Revenue
0.06- 0.42 0.36 0.42
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 5.35 3.51 2.68
Currency in JPY