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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 Q4 2025 was ¥0.40. For the 2025 fiscal year, JP:3674's free cash flow was decreased by ¥ and operating cash flow was ¥-0.21. See a summary of the company’s cash flow.
Ratios
TTM
Sep 25Sep 24Sep 23Sep 22
Liquidity Ratios
Current Ratio
1.97 2.01 2.14 2.69 2.48
Quick Ratio
1.87 1.97 2.13 2.67 2.46
Cash Ratio
1.13 1.29 1.41 1.43 1.48
Solvency Ratio
-0.04 -0.02 0.13 0.12 0.11
Operating Cash Flow Ratio
0.07 0.03 0.35 <0.01 0.42
Short-Term Operating Cash Flow Coverage
0.15 0.06 0.70 0.01 0.82
Net Current Asset Value
¥ 2.85B¥ 2.94B¥ 3.39B¥ 3.70B¥ 3.65B
Leverage Ratios
Debt-to-Assets Ratio
0.19 0.18 0.21 0.18 0.20
Debt-to-Equity Ratio
0.34 0.32 0.38 0.27 0.32
Debt-to-Capital Ratio
0.26 0.24 0.27 0.21 0.24
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.01 0.01 0.04
Financial Leverage Ratio
1.76 1.73 1.78 1.53 1.61
Debt Service Coverage Ratio
-0.11 -0.06 0.28 0.23 0.25
Interest Coverage Ratio
-15.64 -10.81 44.84 51.40 40.98
Debt to Market Cap
0.38 0.35 0.42 0.25 0.27
Interest Debt Per Share
132.55 126.46 161.69 120.73 141.07
Net Debt to EBITDA
196.52 -35.11 -4.70 -6.44 -3.50
Profitability Margins
Gross Profit Margin
46.40%46.64%55.31%49.87%51.83%
EBIT Margin
-6.09%-4.32%7.46%0.72%6.55%
EBITDA Margin
-0.21%1.52%12.46%6.08%10.74%
Operating Profit Margin
-6.09%-4.32%7.46%5.91%5.15%
Pretax Profit Margin
-5.87%-3.93%6.26%0.61%6.42%
Net Profit Margin
-8.71%-7.07%3.87%0.33%0.90%
Continuous Operations Profit Margin
-8.71%-7.07%3.19%>-0.01%0.90%
Net Income Per EBT
148.40%179.92%61.88%54.51%14.06%
EBT Per EBIT
96.35%91.00%83.89%10.30%124.72%
Return on Assets (ROA)
-5.91%-4.65%2.39%0.24%0.77%
Return on Equity (ROE)
-9.85%-8.04%4.25%0.37%1.24%
Return on Capital Employed (ROCE)
-7.16%-4.86%7.77%6.33%6.78%
Return on Invested Capital (ROIC)
-5.40%-3.70%2.95%-0.06%0.75%
Return on Tangible Assets
-6.23%-4.91%2.54%0.26%0.83%
Earnings Yield
-11.84%-8.80%4.78%0.33%1.04%
Efficiency Ratios
Receivables Turnover
4.91 5.21 4.61 4.78 7.03
Payables Turnover
43.88 53.82 41.96 30.82 23.06
Inventory Turnover
8.04 18.88 117.84 70.01 62.78
Fixed Asset Turnover
42.63 44.41 44.47 38.22 101.84
Asset Turnover
0.68 0.66 0.62 0.72 0.85
Working Capital Turnover Ratio
1.63 1.41 1.29 1.33 1.35
Cash Conversion Cycle
111.52 82.62 73.60 69.76 41.90
Days of Sales Outstanding
74.41 70.07 79.20 76.38 51.92
Days of Inventory Outstanding
45.43 19.33 3.10 5.21 5.81
Days of Payables Outstanding
8.32 6.78 8.70 11.84 15.83
Operating Cycle
119.84 89.40 82.30 81.60 57.74
Cash Flow Ratios
Operating Cash Flow Per Share
19.30 7.52 107.73 1.47 102.42
Free Cash Flow Per Share
18.00 6.21 106.85 -26.93 72.87
CapEx Per Share
1.30 1.31 0.88 37.35 29.54
Free Cash Flow to Operating Cash Flow
0.93 0.83 0.99 -18.31 0.71
Dividend Paid and CapEx Coverage Ratio
14.86 5.75 122.62 0.04 3.47
Capital Expenditure Coverage Ratio
14.86 5.75 122.62 0.04 3.47
Operating Cash Flow Coverage Ratio
0.15 0.06 0.67 0.01 0.73
Operating Cash Flow to Sales Ratio
0.04 0.02 0.23 <0.01 0.17
Free Cash Flow Yield
5.37%1.73%28.12%-5.55%14.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-8.44 -11.36 20.92 299.37 96.59
Price-to-Sales (P/S) Ratio
0.74 0.80 0.81 0.99 0.87
Price-to-Book (P/B) Ratio
0.88 0.91 0.89 1.10 1.20
Price-to-Free Cash Flow (P/FCF) Ratio
18.61 57.67 3.56 -18.01 7.11
Price-to-Operating Cash Flow Ratio
17.36 47.63 3.53 329.80 5.06
Price-to-Earnings Growth (PEG) Ratio
0.31 0.04 0.02 -4.29 -1.40
Price-to-Fair Value
0.88 0.91 0.89 1.10 1.20
Enterprise Value Multiple
-148.27 17.65 1.80 9.91 4.62
Enterprise Value
1.52B 1.25B 1.09B 3.10B 3.10B
EV to EBITDA
-148.27 17.65 1.80 9.91 4.62
EV to Sales
0.32 0.27 0.22 0.60 0.50
EV to Free Cash Flow
8.00 19.29 0.98 -10.92 4.04
EV to Operating Cash Flow
7.47 15.93 0.98 199.86 2.88
Tangible Book Value Per Share
347.06 355.01 384.84 391.70 381.28
Shareholders’ Equity Per Share
381.92 391.85 427.08 439.08 432.53
Tax and Other Ratios
Effective Tax Rate
-0.48 -0.80 0.49 1.01 0.86
Revenue Per Share
455.36 445.89 468.95 488.19 593.81
Net Income Per Share
-39.67 -31.51 18.16 1.62 5.36
Tax Burden
1.48 1.80 0.62 0.55 0.14
Interest Burden
0.96 0.91 0.84 0.84 0.98
Research & Development to Revenue
0.00 0.02 0.03 0.02 <0.01
SG&A to Revenue
0.00 0.00 0.42 0.36 0.42
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
-0.62 -0.24 5.93 0.49 2.68
Currency in JPY