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Superbag Company, Limited (JP:3945)
:3945
Japanese Market

Superbag Company, Limited (3945) Ratios

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Superbag Company, Limited Ratios

JP:3945's free cash flow for Q1 2026 was ¥0.20. For the 2026 fiscal year, JP:3945's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.41 1.38 1.29 1.23 1.20
Quick Ratio
1.03 1.02 0.95 0.87 0.89
Cash Ratio
0.42 0.39 0.31 0.28 0.30
Solvency Ratio
0.12 0.13 0.10 0.06 -0.03
Operating Cash Flow Ratio
0.00 0.11 0.13 <0.01 0.06
Short-Term Operating Cash Flow Coverage
0.00 0.70 0.77 0.05 0.40
Net Current Asset Value
¥ 429.00M¥ 300.00M¥ -760.00M¥ -1.32B¥ -1.96B
Leverage Ratios
Debt-to-Assets Ratio
0.21 0.21 0.24 0.28 0.31
Debt-to-Equity Ratio
0.66 0.66 0.91 1.33 1.72
Debt-to-Capital Ratio
0.40 0.40 0.48 0.57 0.63
Long-Term Debt-to-Capital Ratio
0.27 0.27 0.33 0.43 0.50
Financial Leverage Ratio
3.07 3.10 3.77 4.75 5.65
Debt Service Coverage Ratio
1.09 1.08 0.83 0.57 -0.21
Interest Coverage Ratio
13.53 13.06 12.93 5.11 -4.96
Debt to Market Cap
0.71 0.85 0.88 1.76 2.29
Interest Debt Per Share
2.20K 2.16K 2.53K 2.65K 2.82K
Net Debt to EBITDA
0.04 0.22 0.84 2.18 -7.41
Profitability Margins
Gross Profit Margin
19.89%19.96%20.18%19.00%16.97%
EBIT Margin
3.86%4.00%4.35%2.23%-2.30%
EBITDA Margin
4.84%4.97%5.27%3.20%-0.99%
Operating Profit Margin
3.11%3.27%3.85%1.78%-1.97%
Pretax Profit Margin
3.63%3.75%4.05%1.88%-2.70%
Net Profit Margin
3.46%3.54%3.23%1.87%-2.55%
Continuous Operations Profit Margin
3.46%3.53%3.22%1.88%-2.84%
Net Income Per EBT
95.26%94.39%79.60%99.79%94.69%
EBT Per EBIT
116.86%114.76%105.22%105.33%136.69%
Return on Assets (ROA)
6.44%6.68%5.55%3.35%-4.66%
Return on Equity (ROE)
20.20%20.70%20.93%15.92%-26.31%
Return on Capital Employed (ROCE)
11.52%12.44%14.18%7.30%-8.26%
Return on Invested Capital (ROIC)
9.38%9.91%9.41%5.90%-6.74%
Return on Tangible Assets
6.50%6.73%5.57%3.36%-4.68%
Earnings Yield
23.04%28.98%22.29%23.22%-39.26%
Efficiency Ratios
Receivables Turnover
7.56 7.21 5.19 5.52 5.72
Payables Turnover
9.94 9.37 7.17 7.38 7.06
Inventory Turnover
7.89 8.31 7.67 7.03 8.45
Fixed Asset Turnover
12.44 12.99 11.96 12.21 11.36
Asset Turnover
1.86 1.89 1.72 1.79 1.82
Working Capital Turnover Ratio
9.83 10.61 12.66 14.64 14.89
Cash Conversion Cycle
57.81 55.60 66.98 68.57 55.32
Days of Sales Outstanding
48.27 50.64 70.30 66.14 63.82
Days of Inventory Outstanding
46.25 43.93 47.57 51.89 43.22
Days of Payables Outstanding
36.71 38.97 50.90 49.46 51.72
Operating Cycle
94.52 94.57 117.88 118.03 107.04
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 540.32 686.76 39.26 327.15
Free Cash Flow Per Share
0.00 315.69 450.81 -52.35 221.80
CapEx Per Share
0.00 224.63 235.95 91.61 105.34
Free Cash Flow to Operating Cash Flow
0.00 0.58 0.66 -1.33 0.68
Dividend Paid and CapEx Coverage Ratio
0.00 1.72 2.11 0.43 3.11
Capital Expenditure Coverage Ratio
0.00 2.41 2.91 0.43 3.11
Operating Cash Flow Coverage Ratio
0.00 0.26 0.28 0.02 0.12
Operating Cash Flow to Sales Ratio
0.00 0.03 0.04 <0.01 0.02
Free Cash Flow Yield
0.00%13.90%17.60%-3.93%20.73%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
4.33 3.45 4.49 4.31 -2.55
Price-to-Sales (P/S) Ratio
0.15 0.12 0.14 0.08 0.07
Price-to-Book (P/B) Ratio
0.85 0.71 0.94 0.69 0.67
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 7.20 5.68 -25.46 4.82
Price-to-Operating Cash Flow Ratio
0.00 4.20 3.73 33.95 3.27
Price-to-Earnings Growth (PEG) Ratio
-2.97 0.22 0.05 -0.02 -0.04
Price-to-Fair Value
0.85 0.71 0.94 0.69 0.67
Enterprise Value Multiple
3.13 2.67 3.59 4.71 -13.95
Enterprise Value
4.24B 3.67B 5.07B 3.80B 3.49B
EV to EBITDA
3.14 2.67 3.59 4.71 -13.95
EV to Sales
0.15 0.13 0.19 0.15 0.14
EV to Free Cash Flow
0.00 7.84 7.41 -47.53 10.29
EV to Operating Cash Flow
0.00 4.58 4.86 63.37 6.98
Tangible Book Value Per Share
3.20K 3.12K 2.71K 1.93K 1.57K
Shareholders’ Equity Per Share
3.29K 3.18K 2.73K 1.94K 1.60K
Tax and Other Ratios
Effective Tax Rate
0.05 0.06 0.20 0.00 -0.05
Revenue Per Share
18.78K 18.60K 17.69K 16.52K 16.44K
Net Income Per Share
649.20 658.37 570.76 309.50 -420.05
Tax Burden
0.95 0.94 0.80 1.00 0.95
Interest Burden
0.94 0.94 0.93 0.84 1.17
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.06 <0.01 0.08 0.08 0.10
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 0.77 0.96 0.13 -0.74
Currency in JPY