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Okayama Paper Industries Co., Ltd. (JP:3892)
:3892
Japanese Market

Okayama Paper Industries Co., Ltd. (3892) Ratios

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Okayama Paper Industries Co., Ltd. Ratios

JP:3892's free cash flow for Q2 2024 was ¥0.28. For the 2024 fiscal year, JP:3892's free cash flow was decreased by ¥ and operating cash flow was ¥0.12. See a summary of the company’s cash flow.
Ratios
TTM
Jun 24Jun 23Jun 22Jun 21
Liquidity Ratios
Current Ratio
2.64 2.76 2.74 2.96 2.64
Quick Ratio
2.38 2.52 2.53 2.71 2.38
Cash Ratio
1.24 1.37 1.42 1.49 1.24
Solvency Ratio
0.29 0.18 0.21 0.24 0.29
Operating Cash Flow Ratio
0.31 0.15 0.25 0.29 0.31
Short-Term Operating Cash Flow Coverage
17.51 0.00 0.00 10.17 17.51
Net Current Asset Value
¥ 5.54B¥ 5.54B¥ 5.31B¥ 4.88B¥ 4.94B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
0.01 <0.01 <0.01 0.01 0.01
Debt-to-Capital Ratio
0.01 <0.01 <0.01 0.01 0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.47 1.42 1.42 1.39 1.47
Debt Service Coverage Ratio
20.13 0.00 0.00 10.89 20.13
Interest Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Debt to Market Cap
0.01 0.00 0.00 0.02 0.01
Interest Debt Per Share
21.82 14.91 7.33 23.59 21.82
Net Debt to EBITDA
-4.83 -4.83 -4.20 -3.54 -2.54
Profitability Margins
Gross Profit Margin
28.32%21.11%22.35%24.83%28.32%
EBIT Margin
13.47%5.65%8.44%8.77%13.47%
EBITDA Margin
16.66%9.32%11.78%12.77%16.66%
Operating Profit Margin
13.47%5.65%6.82%8.77%13.47%
Pretax Profit Margin
13.90%6.56%8.44%9.54%13.90%
Net Profit Margin
9.69%4.55%5.86%6.56%9.69%
Continuous Operations Profit Margin
9.69%4.55%5.86%6.56%9.69%
Net Income Per EBT
69.72%69.39%69.46%68.74%69.72%
EBT Per EBIT
103.25%116.20%123.76%108.82%103.25%
Return on Assets (ROA)
3.30%3.30%3.97%4.57%7.16%
Return on Equity (ROE)
4.70%4.70%5.65%6.34%10.52%
Return on Capital Employed (ROCE)
5.40%5.40%6.07%7.81%13.41%
Return on Invested Capital (ROIC)
3.74%3.74%4.21%5.32%9.28%
Return on Tangible Assets
3.30%3.30%3.98%4.58%7.16%
Earnings Yield
11.30%11.30%14.16%13.19%19.32%
Efficiency Ratios
Receivables Turnover
2.52 2.61 2.56 2.70 2.52
Payables Turnover
3.53 4.07 3.33 3.63 3.53
Inventory Turnover
7.86 10.18 10.66 9.69 7.86
Fixed Asset Turnover
5.61 4.75 4.21 3.94 5.61
Asset Turnover
0.74 0.73 0.68 0.70 0.74
Working Capital Turnover Ratio
0.00 1.73 1.69 1.64 0.00
Cash Conversion Cycle
85.95 85.95 67.15 72.15 88.03
Days of Sales Outstanding
139.66 139.66 142.57 135.13 145.02
Days of Inventory Outstanding
35.87 35.87 34.23 37.67 46.42
Days of Payables Outstanding
89.58 89.58 109.65 100.66 103.41
Operating Cycle
175.53 175.53 176.80 172.81 191.44
Cash Flow Ratios
Operating Cash Flow Per Share
219.13 113.07 176.11 172.69 219.13
Free Cash Flow Per Share
158.38 54.76 120.77 9.58 158.38
CapEx Per Share
60.75 58.31 55.34 163.10 60.75
Free Cash Flow to Operating Cash Flow
0.72 0.48 0.69 0.06 0.72
Dividend Paid and CapEx Coverage Ratio
2.93 1.51 2.47 0.96 2.93
Capital Expenditure Coverage Ratio
3.61 1.94 3.18 1.06 3.61
Operating Cash Flow Coverage Ratio
10.04 7.58 24.04 7.32 10.04
Operating Cash Flow to Sales Ratio
0.11 0.05 0.09 0.09 0.11
Free Cash Flow Yield
6.10%6.10%14.43%1.02%15.60%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
5.18 8.85 7.06 7.58 5.18
Price-to-Sales (P/S) Ratio
0.50 0.40 0.41 0.50 0.50
Price-to-Book (P/B) Ratio
0.54 0.42 0.40 0.48 0.54
Price-to-Free Cash Flow (P/FCF) Ratio
6.41 16.38 6.93 98.07 6.41
Price-to-Operating Cash Flow Ratio
4.63 7.93 4.75 5.44 4.63
Price-to-Earnings Growth (PEG) Ratio
0.00 -0.61 -1.60 -0.21 0.00
Price-to-Fair Value
0.54 0.42 0.40 0.48 0.54
Enterprise Value Multiple
0.47 -0.51 -0.69 0.36 0.47
Enterprise Value
-512.28M -512.28M -817.84M 426.96M 783.85M
EV to EBITDA
-0.51 -0.51 -0.69 0.36 0.47
EV to Sales
-0.05 -0.05 -0.08 0.05 0.08
EV to Free Cash Flow
-1.92 -1.92 -1.36 8.95 1.00
EV to Operating Cash Flow
-0.93 -0.93 -0.93 0.50 0.72
Tangible Book Value Per Share
1.86K 2.16K 2.09K 1.95K 1.86K
Shareholders’ Equity Per Share
1.86K 2.16K 2.10K 1.96K 1.86K
Tax and Other Ratios
Effective Tax Rate
0.30 0.31 0.31 0.31 0.30
Revenue Per Share
2.02K 2.23K 2.02K 1.89K 2.02K
Net Income Per Share
196.06 101.38 118.51 123.97 196.06
Tax Burden
0.69 0.69 0.69 0.69 0.70
Interest Burden
1.16 1.16 1.00 1.09 1.03
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.77 0.77 1.03 0.96 0.78
Currency in JPY
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