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4Cs HD Co.Ltd. (JP:3726)
:3726
Japanese Market

4Cs HD Co.Ltd. (3726) Ratios

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4Cs HD Co.Ltd. Ratios

JP:3726's free cash flow for Q3 2025 was ¥0.64. For the 2025 fiscal year, JP:3726's free cash flow was decreased by ¥ and operating cash flow was ¥-0.13. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.17- 2.14 1.81 1.67
Quick Ratio
1.59- 1.73 1.17 1.19
Cash Ratio
0.21- 0.92 0.79 0.92
Solvency Ratio
-0.17- -0.20 -0.20 -0.11
Operating Cash Flow Ratio
0.00- -0.40 -0.47 -0.06
Short-Term Operating Cash Flow Coverage
0.00- -0.76 -0.79 -0.10
Net Current Asset Value
¥ 1.08B-¥ 828.99M¥ 117.25M¥ 175.97M
Leverage Ratios
Debt-to-Assets Ratio
0.28- 0.24 0.46 0.45
Debt-to-Equity Ratio
0.56- 0.46 1.46 1.43
Debt-to-Capital Ratio
0.36- 0.32 0.59 0.59
Long-Term Debt-to-Capital Ratio
0.12- 0.06 0.40 0.33
Financial Leverage Ratio
1.97- 1.95 3.17 3.20
Debt Service Coverage Ratio
-0.15- -0.45 -0.52 -0.24
Interest Coverage Ratio
-7.54- -18.71 -36.17 -20.62
Debt to Market Cap
0.15- 0.13 0.20 0.21
Interest Debt Per Share
83.68- 63.14 98.86 91.28
Net Debt to EBITDA
-5.85- 1.46 -1.06 -0.01
Profitability Margins
Gross Profit Margin
63.34%-66.15%66.96%67.93%
EBIT Margin
-8.35%--11.11%-11.91%-6.06%
EBITDA Margin
-4.21%--8.87%-9.67%-4.14%
Operating Profit Margin
-7.81%--5.59%-10.02%-5.12%
Pretax Profit Margin
-14.57%--11.40%-12.19%-6.31%
Net Profit Margin
-14.44%--12.09%-12.76%-6.73%
Continuous Operations Profit Margin
-14.44%--12.09%-12.76%-6.73%
Net Income Per EBT
99.09%-106.04%104.66%106.68%
EBT Per EBIT
186.61%-204.06%121.61%123.22%
Return on Assets (ROA)
-11.88%--11.90%-16.59%-10.76%
Return on Equity (ROE)
-27.81%--23.27%-52.61%-34.47%
Return on Capital Employed (ROCE)
-10.71%--9.13%-22.37%-15.89%
Return on Invested Capital (ROIC)
-7.81%--7.20%-16.36%-10.79%
Return on Tangible Assets
-13.20%--13.47%-20.55%-12.28%
Earnings Yield
-6.55%--6.57%-7.16%-4.97%
Efficiency Ratios
Receivables Turnover
21.03- 10.80 11.03 15.61
Payables Turnover
4.96- 10.87 11.21 10.14
Inventory Turnover
1.32- 2.07 1.60 2.22
Fixed Asset Turnover
490.65- 6.80K 3.96K 23.96
Asset Turnover
0.82- 0.98 1.30 1.60
Working Capital Turnover Ratio
2.06- 2.83 4.16 4.08
Cash Conversion Cycle
220.09- 176.91 229.24 151.95
Days of Sales Outstanding
17.36- 33.79 33.10 23.39
Days of Inventory Outstanding
276.26- 176.71 228.70 164.57
Days of Payables Outstanding
73.52- 33.59 32.56 36.01
Operating Cycle
293.61- 210.50 261.80 187.96
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- -41.36 -41.99 -5.74
Free Cash Flow Per Share
0.00- -41.39 -43.04 -6.27
CapEx Per Share
0.00- 0.03 1.05 0.54
Free Cash Flow to Operating Cash Flow
0.00- 1.00 1.03 1.09
Dividend Paid and CapEx Coverage Ratio
0.00- -1.43K -39.98 -10.69
Capital Expenditure Coverage Ratio
0.00- -1.43K -39.98 -10.69
Operating Cash Flow Coverage Ratio
0.00- -0.66 -0.43 -0.06
Operating Cash Flow to Sales Ratio
0.00- -0.16 -0.15 -0.02
Free Cash Flow Yield
0.00%--8.70%-8.73%-1.43%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-15.26- -15.22 -13.97 -20.12
Price-to-Sales (P/S) Ratio
2.25- 1.84 1.78 1.35
Price-to-Book (P/B) Ratio
3.57- 3.54 7.35 6.94
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- -11.50 -11.45 -69.81
Price-to-Operating Cash Flow Ratio
0.00- -11.51 -11.74 -76.33
Price-to-Earnings Growth (PEG) Ratio
0.49- 1.34 -0.22 1.58
Price-to-Fair Value
3.57- 3.54 7.35 6.94
Enterprise Value Multiple
-59.43- -19.30 -19.49 -32.75
Enterprise Value
5.92B- 3.86B 4.03B 3.15B
EV to EBITDA
-59.43- -19.30 -19.49 -32.75
EV to Sales
2.50- 1.71 1.88 1.36
EV to Free Cash Flow
0.00- -10.69 -12.11 -69.83
EV to Operating Cash Flow
0.00- -10.70 -12.41 -76.36
Tangible Book Value Per Share
116.21- 103.90 26.08 38.19
Shareholders’ Equity Per Share
144.76- 134.41 67.08 63.15
Tax and Other Ratios
Effective Tax Rate
<0.01- -0.06 -0.05 -0.07
Revenue Per Share
234.62- 258.63 276.62 323.26
Net Income Per Share
-33.88- -31.28 -35.29 -21.77
Tax Burden
0.99- 1.06 1.05 1.07
Interest Burden
1.75- 1.03 1.02 1.04
Research & Development to Revenue
0.00- 0.00 0.00 0.00
SG&A to Revenue
<0.01- 0.53 0.68 0.66
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 1.40 1.19 0.28
Currency in JPY