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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
1.35 1.29 1.29 1.23 1.20
Quick Ratio
0.97 0.95 0.95 0.87 0.89
Cash Ratio
0.36 0.31 0.31 0.28 0.30
Solvency Ratio
0.13 0.10 0.10 0.06 -0.03
Operating Cash Flow Ratio
0.00 0.13 0.13 <0.01 0.06
Short-Term Operating Cash Flow Coverage
0.00 0.77 0.76 0.05 0.40
Net Current Asset Value
¥ 331.00M¥ -760.00M¥ -760.00M¥ -1.32B¥ -1.96B
Leverage Ratios
Debt-to-Assets Ratio
0.19 0.24 0.24 0.28 0.31
Debt-to-Equity Ratio
0.60 0.91 0.91 1.33 1.72
Debt-to-Capital Ratio
0.38 0.48 0.48 0.57 0.63
Long-Term Debt-to-Capital Ratio
0.24 0.33 0.33 0.43 0.50
Financial Leverage Ratio
3.09 3.77 3.77 4.75 5.65
Debt Service Coverage Ratio
1.01 0.83 0.82 0.49 -0.21
Interest Coverage Ratio
13.52 12.93 12.93 5.11 -4.96
Debt to Market Cap
0.70 0.88 0.89 1.76 2.29
Interest Debt Per Share
1.95K 2.53K 2.53K 2.65K 2.82K
Net Debt to EBITDA
0.09 0.84 0.83 2.18 -7.41
Profitability Margins
Gross Profit Margin
19.94%20.18%20.18%19.00%16.97%
EBIT Margin
3.95%4.35%4.36%2.23%-2.30%
EBITDA Margin
4.93%5.27%5.27%3.20%-0.99%
Operating Profit Margin
3.22%3.85%3.85%1.78%-1.97%
Pretax Profit Margin
3.72%4.05%4.05%1.88%-2.70%
Net Profit Margin
3.53%3.23%3.23%1.87%-2.55%
Continuous Operations Profit Margin
3.53%3.22%3.22%1.88%-2.84%
Net Income Per EBT
94.86%79.60%79.60%99.79%94.69%
EBT Per EBIT
115.70%105.22%105.22%105.33%136.69%
Return on Assets (ROA)
6.75%5.55%5.55%3.35%-4.66%
Return on Equity (ROE)
21.21%20.93%20.93%15.92%-26.31%
Return on Capital Employed (ROCE)
12.73%14.18%14.18%7.30%-8.26%
Return on Invested Capital (ROIC)
10.26%9.41%9.40%4.52%-7.09%
Return on Tangible Assets
6.81%5.57%5.57%3.36%-4.68%
Earnings Yield
25.20%22.29%22.29%23.22%-39.26%
Efficiency Ratios
Receivables Turnover
6.36 5.19 5.19 5.52 5.72
Payables Turnover
4.40 7.17 3.78 7.38 7.06
Inventory Turnover
7.72 7.67 7.67 7.03 8.45
Fixed Asset Turnover
13.05 11.96 11.96 12.21 11.36
Asset Turnover
1.91 1.72 1.72 1.79 1.82
Working Capital Turnover Ratio
10.20 12.66 12.66 14.64 14.89
Cash Conversion Cycle
21.71 66.98 21.36 68.57 55.32
Days of Sales Outstanding
57.43 70.30 70.30 66.14 63.82
Days of Inventory Outstanding
47.27 47.57 47.57 51.89 43.22
Days of Payables Outstanding
82.99 50.90 96.51 49.46 51.72
Operating Cycle
104.71 117.88 117.88 118.03 107.04
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 686.76 686.76 39.26 327.15
Free Cash Flow Per Share
0.00 450.81 450.81 -52.35 221.80
CapEx Per Share
0.00 235.95 235.95 91.61 105.34
Free Cash Flow to Operating Cash Flow
0.00 0.66 0.66 -1.33 0.68
Dividend Paid and CapEx Coverage Ratio
0.00 2.11 2.11 0.43 3.11
Capital Expenditure Coverage Ratio
0.00 2.91 2.91 0.43 3.11
Operating Cash Flow Coverage Ratio
0.00 0.28 0.28 0.02 0.12
Operating Cash Flow to Sales Ratio
0.00 0.04 0.04 <0.01 0.02
Free Cash Flow Yield
0.00%17.60%17.60%-3.93%20.73%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
3.97 4.49 4.49 4.31 -2.55
Price-to-Sales (P/S) Ratio
0.14 0.14 0.14 0.08 0.07
Price-to-Book (P/B) Ratio
0.83 0.94 0.94 0.69 0.67
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 5.68 5.68 -25.46 4.82
Price-to-Operating Cash Flow Ratio
0.00 3.73 3.73 33.95 3.27
Price-to-Earnings Growth (PEG) Ratio
13.60 0.05 0.05 -0.02 -0.04
Price-to-Fair Value
0.83 0.94 0.94 0.69 0.67
Enterprise Value Multiple
2.93 3.59 3.58 4.71 -13.95
Enterprise Value
4.00B 5.07B 5.07B 3.80B 3.49B
EV to EBITDA
2.93 3.59 3.58 4.71 -13.95
EV to Sales
0.14 0.19 0.19 0.15 0.14
EV to Free Cash Flow
0.00 7.41 7.41 -47.53 10.29
EV to Operating Cash Flow
0.00 4.86 4.86 63.37 6.98
Tangible Book Value Per Share
3.10K 2.71K 2.71K 1.93K 1.57K
Shareholders’ Equity Per Share
3.17K 2.73K 2.73K 1.94K 1.60K
Tax and Other Ratios
Effective Tax Rate
0.05 0.20 0.20 0.23 -0.05
Revenue Per Share
18.70K 17.69K 17.69K 16.52K 16.44K
Net Income Per Share
660.09 570.76 570.76 309.50 -420.05
Tax Burden
0.95 0.80 0.80 1.00 0.95
Interest Burden
0.94 0.93 0.93 0.84 1.17
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.08 <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
0.00 0.96 0.96 0.13 -0.74
Currency in JPY