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WHY HOW DO COMPANY,Inc. (JP:3823)
:3823
Japanese Market

WHY HOW DO COMPANY,Inc. (3823) Ratios

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WHY HOW DO COMPANY,Inc. Ratios

JP:3823's free cash flow for Q3 2025 was ¥0.51. For the 2025 fiscal year, JP:3823's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
4.12- 3.27 3.44 6.35
Quick Ratio
3.48- 3.26 3.38 6.28
Cash Ratio
2.71- 2.37 2.15 4.96
Solvency Ratio
-0.71- -1.24 -0.59 -0.61
Operating Cash Flow Ratio
0.00- -0.22 -1.54 -0.63
Short-Term Operating Cash Flow Coverage
0.00- -1.19 -6.07 -1.47
Net Current Asset Value
¥ 630.91M-¥ 62.63M¥ 289.06M¥ 846.10M
Leverage Ratios
Debt-to-Assets Ratio
0.15- 0.30 0.25 0.25
Debt-to-Equity Ratio
0.25- 0.61 0.44 0.38
Debt-to-Capital Ratio
0.20- 0.38 0.31 0.28
Long-Term Debt-to-Capital Ratio
0.17- 0.35 0.27 0.23
Financial Leverage Ratio
1.66- 2.02 1.78 1.52
Debt Service Coverage Ratio
-7.90- -17.59 -4.96 -3.46
Interest Coverage Ratio
-110.02- -27.48 -90.84 -41.26
Debt to Market Cap
0.07- 0.26 0.11 0.09
Interest Debt Per Share
3.47- 8.60 9.80 13.20
Net Debt to EBITDA
1.18- 0.14 0.61 2.12
Profitability Margins
Gross Profit Margin
51.41%-47.43%33.90%40.13%
EBIT Margin
-40.22%--128.47%-34.41%-41.62%
EBITDA Margin
-37.90%--124.98%-31.69%-35.28%
Operating Profit Margin
-55.52%--33.16%-25.92%-17.58%
Pretax Profit Margin
-40.86%--129.68%-34.69%-42.04%
Net Profit Margin
-45.73%--128.62%-36.93%-43.88%
Continuous Operations Profit Margin
-44.73%--133.63%-36.66%-43.88%
Net Income Per EBT
111.91%-99.19%106.43%104.37%
EBT Per EBIT
73.60%-391.02%133.86%239.13%
Return on Assets (ROA)
-28.80%--62.69%-25.67%-24.15%
Return on Equity (ROE)
-60.50%--126.53%-45.81%-36.77%
Return on Capital Employed (ROCE)
-41.56%--19.32%-21.93%-11.16%
Return on Invested Capital (ROIC)
-43.92%--19.23%-21.94%-10.94%
Return on Tangible Assets
-30.63%--64.63%-28.99%-25.47%
Earnings Yield
-12.31%--54.99%-11.01%-8.38%
Efficiency Ratios
Receivables Turnover
6.77- 4.60 5.46 6.45
Payables Turnover
7.91- 17.11 28.86 44.27
Inventory Turnover
3.00- 196.50 45.90 33.48
Fixed Asset Turnover
18.31- 1.79 16.27 30.76
Asset Turnover
0.63- 0.49 0.70 0.55
Working Capital Turnover Ratio
1.21- 1.29 1.06 0.98
Cash Conversion Cycle
129.53- 59.94 62.13 59.20
Days of Sales Outstanding
53.94- 79.41 66.82 56.55
Days of Inventory Outstanding
121.71- 1.86 7.95 10.90
Days of Payables Outstanding
46.12- 21.33 12.65 8.25
Operating Cycle
175.65- 81.26 74.78 67.45
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- -1.00 -10.69 -4.37
Free Cash Flow Per Share
0.00- -14.37 -12.16 -5.40
CapEx Per Share
0.00- 13.38 1.47 1.02
Free Cash Flow to Operating Cash Flow
0.00- 14.42 1.14 1.23
Dividend Paid and CapEx Coverage Ratio
0.00- -0.07 -7.29 -4.27
Capital Expenditure Coverage Ratio
0.00- -0.07 -7.29 -4.27
Operating Cash Flow Coverage Ratio
0.00- -0.12 -1.10 -0.33
Operating Cash Flow to Sales Ratio
0.00- -0.07 -0.39 -0.15
Free Cash Flow Yield
0.00%--44.89%-13.36%-3.57%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-8.12- -1.82 -9.08 -11.93
Price-to-Sales (P/S) Ratio
3.39- 2.34 3.35 5.23
Price-to-Book (P/B) Ratio
3.88- 2.30 4.16 4.39
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- -2.23 -7.49 -27.98
Price-to-Operating Cash Flow Ratio
0.00- -32.12 -8.51 -34.53
Price-to-Earnings Growth (PEG) Ratio
-0.48- -0.02 0.44 0.32
Price-to-Fair Value
3.88- 2.30 4.16 4.39
Enterprise Value Multiple
-7.77- -1.73 -9.97 -12.71
Enterprise Value
4.37B- 1.61B 2.97B 4.12B
EV to EBITDA
-7.77- -1.73 -9.97 -12.71
EV to Sales
2.95- 2.16 3.16 4.49
EV to Free Cash Flow
0.00- -2.06 -7.05 -23.98
EV to Operating Cash Flow
0.00- -29.64 -8.02 -29.60
Tangible Book Value Per Share
12.56- 13.37 18.96 31.89
Shareholders’ Equity Per Share
13.65- 13.91 21.87 34.42
Tax and Other Ratios
Effective Tax Rate
-0.09- -0.03 -0.06 -0.04
Revenue Per Share
14.27- 13.68 27.14 28.85
Net Income Per Share
-6.52- -17.60 -10.02 -12.66
Tax Burden
1.12- 0.99 1.06 1.04
Interest Burden
1.02- 1.01 1.01 1.01
Research & Development to Revenue
0.00- 0.00 0.00 0.00
SG&A to Revenue
0.06- 0.12 0.07 0.41
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 0.06 1.14 0.36
Currency in JPY