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Akatsuki, Inc. (JP:3932)
:3932
Japanese Market

Akatsuki, Inc. (3932) Ratios

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Akatsuki, Inc. Ratios

JP:3932's free cash flow for Q4 2025 was ¥0.68. For the 2025 fiscal year, JP:3932's free cash flow was decreased by ¥ and operating cash flow was ¥0.33. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Mar 23
Liquidity Ratios
Current Ratio
5.59 7.69 5.56 9.21
Quick Ratio
5.59 7.57 5.52 9.21
Cash Ratio
4.21 6.05 4.62 6.34
Solvency Ratio
0.13 0.12 0.10 0.68
Operating Cash Flow Ratio
0.52 -0.02 0.69 1.34
Short-Term Operating Cash Flow Coverage
3.87 -0.08 1.58 599.13
Net Current Asset Value
¥ ―¥ 28.08B¥ 27.55B¥ 26.46B¥ 25.01B
Leverage Ratios
Debt-to-Assets Ratio
0.11 0.14 0.19 0.09
Debt-to-Equity Ratio
0.15 0.18 0.26 0.11
Debt-to-Capital Ratio
0.13 0.15 0.21 0.10
Long-Term Debt-to-Capital Ratio
0.11 0.13 0.15 0.10
Financial Leverage Ratio
1.32 1.29 1.37 1.21
Debt Service Coverage Ratio
1.06 1.44 0.48 199.04
Interest Coverage Ratio
105.84 59.49 89.08 392.05
Debt to Market Cap
0.14 0.22 0.34 0.11
Interest Debt Per Share
425.60 576.66 756.81 310.63
Net Debt to EBITDA
-6.18 -9.82 -5.96 -2.47
Profitability Margins
Gross Profit Margin
57.91%56.29%58.97%59.00%
EBIT Margin
16.56%9.42%15.78%27.78%
EBITDA Margin
17.07%10.14%16.39%28.40%
Operating Profit Margin
16.56%11.17%23.43%28.35%
Pretax Profit Margin
19.37%9.23%15.52%27.71%
Net Profit Margin
6.96%5.37%5.51%19.77%
Continuous Operations Profit Margin
6.96%5.37%5.51%19.77%
Net Income Per EBT
35.93%58.23%35.54%71.33%
EBT Per EBIT
116.98%82.63%66.23%97.73%
Return on Assets (ROA)
3.01%2.47%2.52%11.27%
Return on Equity (ROE)
3.97%3.20%3.46%13.58%
Return on Capital Employed (ROCE)
8.29%5.71%12.45%17.52%
Return on Invested Capital (ROIC)
2.91%3.25%4.13%12.50%
Return on Tangible Assets
3.01%2.48%2.53%11.29%
Earnings Yield
3.66%3.99%4.45%13.13%
Efficiency Ratios
Receivables Turnover
4.21 4.77 6.18 4.89
Payables Turnover
13.05 8.82 16.03 10.94
Inventory Turnover
0.00 16.74 37.39 0.00
Fixed Asset Turnover
58.69 44.89 37.27 34.89
Asset Turnover
0.43 0.46 0.46 0.57
Working Capital Turnover Ratio
0.69 0.71 0.77 0.85
Cash Conversion Cycle
58.80 56.90 46.08 41.23
Days of Sales Outstanding
86.77 76.48 59.09 74.60
Days of Inventory Outstanding
0.00 21.81 9.76 0.00
Days of Payables Outstanding
27.98 41.38 22.78 33.37
Operating Cycle
86.77 98.29 68.85 74.60
Cash Flow Ratios
Operating Cash Flow Per Share
268.59 -6.78 372.14 352.22
Free Cash Flow Per Share
263.67 -26.23 368.01 319.37
CapEx Per Share
4.92 19.45 4.13 32.85
Free Cash Flow to Operating Cash Flow
0.98 3.87 0.99 0.91
Dividend Paid and CapEx Coverage Ratio
3.15 -0.07 4.41 3.09
Capital Expenditure Coverage Ratio
54.55 -0.35 90.13 10.72
Operating Cash Flow Coverage Ratio
0.63 -0.01 0.49 1.14
Operating Cash Flow to Sales Ratio
0.16 >-0.01 0.21 0.18
Free Cash Flow Yield
8.46%-1.01%16.55%10.99%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
27.29 25.04 22.48 7.61
Price-to-Sales (P/S) Ratio
1.90 1.35 1.24 1.51
Price-to-Book (P/B) Ratio
1.08 0.80 0.78 1.03
Price-to-Free Cash Flow (P/FCF) Ratio
11.81 -99.24 6.04 9.10
Price-to-Operating Cash Flow Ratio
11.60 -383.95 5.98 8.25
Price-to-Earnings Growth (PEG) Ratio
2.78 4.96 -0.30 -0.48
Price-to-Fair Value
1.08 0.80 0.78 1.03
Enterprise Value Multiple
4.94 3.45 1.60 2.83
Enterprise Value
19.95B 8.39B 6.39B 21.13B
EV to EBITDA
4.94 3.45 1.60 2.83
EV to Sales
0.84 0.35 0.26 0.80
EV to Free Cash Flow
5.25 -25.81 1.28 4.86
EV to Operating Cash Flow
5.15 -99.86 1.27 4.41
Tangible Book Value Per Share
2.87K 3.24K 2.86K 2.80K
Shareholders’ Equity Per Share
2.87K 3.24K 2.86K 2.81K
Tax and Other Ratios
Effective Tax Rate
0.64 0.42 0.64 0.29
Revenue Per Share
1.64K 1.93K 1.79K 1.93K
Net Income Per Share
114.15 103.95 98.95 381.62
Tax Burden
0.36 0.58 0.36 0.71
Interest Burden
1.17 0.98 0.98 1.00
Research & Development to Revenue
0.22 0.20 0.15 0.08
SG&A to Revenue
0.15 0.19 0.17 0.18
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00
Income Quality
2.35 -0.07 3.76 0.92
Currency in JPY