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I'LL Inc. (JP:3854)
:3854
Japanese Market
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I'LL Inc. (3854) Ratios

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I'LL Inc. Ratios

JP:3854's free cash flow for Q2 2025 was ¥0.56. For the 2025 fiscal year, JP:3854'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
Sep 24Sep 23Sep 22Sep 21
Liquidity Ratios
Current Ratio
2.53 3.80 3.40 2.71 2.11
Quick Ratio
2.48 3.70 3.28 2.42 1.49
Cash Ratio
1.46 2.21 1.71 1.54 0.93
Solvency Ratio
0.51 0.67 0.51 0.44 0.40
Operating Cash Flow Ratio
0.00 1.21 0.53 0.90 0.88
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 135.15 11.82
Net Current Asset Value
¥ 4.85B¥ 5.30B¥ 3.39B¥ 2.23B¥ 1.12B
Leverage Ratios
Debt-to-Assets Ratio
0.16 0.00 0.00 <0.01 0.03
Debt-to-Equity Ratio
0.30 0.00 0.00 <0.01 0.05
Debt-to-Capital Ratio
0.23 0.00 0.00 <0.01 0.05
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 <0.01
Financial Leverage Ratio
1.88 1.57 1.68 1.84 2.04
Debt Service Coverage Ratio
1.63 4.25K 1.64K 104.24 8.63
Interest Coverage Ratio
16.42K 5.10K 1.77K 1.26K 743.72
Debt to Market Cap
0.03 0.00 0.00 <0.01 <0.01
Interest Debt Per Share
89.89 0.03 0.05 0.66 7.75
Net Debt to EBITDA
-0.92 -1.39 -1.35 -1.46 -0.97
Profitability Margins
Gross Profit Margin
55.22%54.52%52.06%46.48%44.68%
EBIT Margin
22.37%22.41%16.38%14.09%13.53%
EBITDA Margin
25.76%25.41%20.82%17.79%16.32%
Operating Profit Margin
23.57%22.28%16.23%13.86%13.41%
Pretax Profit Margin
22.22%22.40%16.37%14.07%13.51%
Net Profit Margin
16.14%15.52%10.65%9.27%9.38%
Continuous Operations Profit Margin
16.14%15.52%10.65%9.27%9.38%
Net Income Per EBT
72.66%69.30%65.02%65.87%69.43%
EBT Per EBIT
94.25%100.55%100.89%101.56%100.79%
Return on Assets (ROA)
21.24%20.41%14.39%14.49%15.68%
Return on Equity (ROE)
32.77%31.94%24.11%26.67%32.03%
Return on Capital Employed (ROCE)
45.80%37.08%28.22%29.50%32.58%
Return on Invested Capital (ROIC)
26.97%25.69%18.35%19.38%21.88%
Return on Tangible Assets
22.68%21.92%15.75%16.29%18.15%
Earnings Yield
4.64%3.81%3.26%3.42%3.36%
Efficiency Ratios
Receivables Turnover
4.25 4.40 4.02 7.23 10.56
Payables Turnover
14.91 13.65 13.31 18.52 18.25
Inventory Turnover
35.71 27.97 25.43 10.90 4.78
Fixed Asset Turnover
32.64 28.41 27.84 30.05 27.38
Asset Turnover
1.32 1.31 1.35 1.56 1.67
Working Capital Turnover Ratio
2.28 2.60 2.89 4.08 5.39
Cash Conversion Cycle
71.62 69.24 77.75 64.23 90.96
Days of Sales Outstanding
85.87 82.92 90.83 50.47 34.56
Days of Inventory Outstanding
10.22 13.05 14.35 33.48 76.40
Days of Payables Outstanding
24.48 26.74 27.43 19.71 20.00
Operating Cycle
96.10 95.97 105.18 83.95 110.96
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 122.77 45.30 80.97 83.46
Free Cash Flow Per Share
0.00 100.90 26.06 66.35 63.27
CapEx Per Share
0.00 21.87 19.25 14.62 20.19
Free Cash Flow to Operating Cash Flow
0.00 0.82 0.58 0.82 0.76
Dividend Paid and CapEx Coverage Ratio
0.00 2.86 1.22 2.74 2.59
Capital Expenditure Coverage Ratio
0.00 5.61 2.35 5.54 4.13
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 135.15 10.90
Operating Cash Flow to Sales Ratio
0.00 0.19 0.09 0.15 0.16
Free Cash Flow Yield
0.00%3.89%1.54%4.64%4.47%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
21.27 26.28 30.70 29.27 29.78
Price-to-Sales (P/S) Ratio
3.48 4.08 3.27 2.71 2.79
Price-to-Book (P/B) Ratio
8.49 8.39 7.40 7.81 9.54
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 25.72 64.86 21.57 22.38
Price-to-Operating Cash Flow Ratio
0.00 21.14 37.30 17.67 16.97
Price-to-Earnings Growth (PEG) Ratio
8.76 0.33 2.44 10.39 0.32
Price-to-Fair Value
8.49 8.39 7.40 7.81 9.54
Enterprise Value Multiple
12.60 14.66 14.35 13.79 16.16
Enterprise Value
59.80B 59.32B 38.67B 32.39B 33.43B
EV to EBITDA
12.77 14.66 14.35 13.79 16.16
EV to Sales
3.29 3.73 2.99 2.45 2.64
EV to Free Cash Flow
0.00 23.49 59.28 19.50 21.11
EV to Operating Cash Flow
0.00 19.30 34.09 15.98 16.01
Tangible Book Value Per Share
265.74 275.73 195.23 145.95 107.17
Shareholders’ Equity Per Share
301.77 309.21 228.30 183.32 148.43
Tax and Other Ratios
Effective Tax Rate
0.27 0.31 0.35 0.34 0.31
Revenue Per Share
746.08 636.14 517.05 527.39 506.77
Net Income Per Share
120.44 98.76 55.04 48.89 47.55
Tax Burden
0.73 0.69 0.65 0.66 0.69
Interest Burden
0.99 1.00 1.00 1.00 1.00
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
Income Quality
0.00 0.86 0.54 1.09 1.22
Currency in JPY
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