JP:3946's free cash flow for Q1 2025 was ¥0.17. For the 2025 fiscal year, JP:3946'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 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	1.60	1.41	1.24	1.64	1.32
Quick Ratio	1.13	0.99	0.88	1.15	0.88
Cash Ratio	0.27	0.27	0.22	0.34	0.24
Solvency Ratio	0.12	0.11	0.11	0.12	0.10
Operating Cash Flow Ratio	0.00	0.17	0.10	0.34	0.19
Short-Term Operating Cash Flow Coverage	0.00	0.43	0.22	1.28	0.49
Net Current Asset Value	¥ -26.18B	¥ -30.41B	¥ -31.05B	¥ -32.68B	¥ -30.24B
Leverage Ratios
Debt-to-Assets Ratio	0.34	0.34	0.36	0.35	0.34
Debt-to-Equity Ratio	0.76	0.82	0.87	0.89	0.87
Debt-to-Capital Ratio	0.43	0.45	0.46	0.47	0.47
Long-Term Debt-to-Capital Ratio	0.35	0.35	0.32	0.42	0.35
Financial Leverage Ratio	2.26	2.41	2.44	2.51	2.54
Debt Service Coverage Ratio	0.69	0.53	0.37	0.94	0.48
Interest Coverage Ratio	13.49	18.82	15.30	21.53	45.47
Debt to Market Cap	1.31	1.72	2.65	2.58	2.04
Interest Debt Per Share	4.31K	4.47K	4.27K	4.12K	3.77K
Net Debt to EBITDA	3.12	3.22	3.68	3.26	3.55
Profitability Margins
Gross Profit Margin	17.11%	16.45%	15.78%	16.45%	17.35%
EBIT Margin	4.46%	4.39%	3.92%	4.54%	4.24%
EBITDA Margin	8.01%	8.06%	6.96%	7.52%	7.61%
Operating Profit Margin	4.50%	3.81%	3.50%	4.04%	4.12%
Pretax Profit Margin	4.42%	4.12%	3.69%	4.36%	4.15%
Net Profit Margin	2.98%	2.51%	2.47%	2.90%	2.78%
Continuous Operations Profit Margin	3.02%	2.54%	2.49%	2.94%	2.83%
Net Income Per EBT	67.54%	60.98%	66.84%	66.62%	67.06%
EBT Per EBIT	98.11%	108.04%	105.42%	107.74%	100.80%
Return on Assets (ROA)	3.16%	2.49%	2.69%	3.15%	2.72%
Return on Equity (ROE)	7.22%	5.99%	6.55%	7.90%	6.91%
Return on Capital Employed (ROCE)	6.51%	5.49%	5.83%	5.93%	5.99%
Return on Invested Capital (ROIC)	3.92%	2.92%	3.21%	3.76%	3.53%
Return on Tangible Assets	3.17%	2.50%	2.71%	3.18%	2.73%
Earnings Yield	12.27%	12.49%	19.99%	22.93%	16.18%
Efficiency Ratios
Receivables Turnover	5.37	5.31	5.68	5.96	5.42
Payables Turnover	8.21	7.51	7.86	7.60	7.22
Inventory Turnover	7.02	6.39	7.43	7.00	5.49
Fixed Asset Turnover	2.28	2.20	2.25	2.27	2.10
Asset Turnover	1.06	0.99	1.09	1.08	0.98
Working Capital Turnover Ratio	6.35	9.78	8.91	8.09	9.14
Cash Conversion Cycle	75.49	77.28	67.03	65.40	83.39
Days of Sales Outstanding	67.95	68.73	64.31	61.24	67.39
Days of Inventory Outstanding	52.00	57.12	49.13	52.16	66.53
Days of Payables Outstanding	44.45	48.57	46.42	48.00	50.53
Operating Cycle	119.94	125.85	113.44	113.40	133.92
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	676.36	426.97	1.02K	677.56
Free Cash Flow Per Share	0.00	245.15	-150.62	-65.29	79.72
CapEx Per Share	0.00	431.21	577.60	1.08K	597.83
Free Cash Flow to Operating Cash Flow	0.00	0.36	-0.35	-0.06	0.12
Dividend Paid and CapEx Coverage Ratio	0.00	1.36	0.68	0.90	1.05
Capital Expenditure Coverage Ratio	0.00	1.57	0.74	0.94	1.13
Operating Cash Flow Coverage Ratio	0.00	0.15	0.10	0.25	0.18
Operating Cash Flow to Sales Ratio	0.00	0.05	0.03	0.08	0.06
Free Cash Flow Yield	0.00%	9.48%	-9.42%	-4.10%	4.31%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	8.15	8.00	5.00	4.36	6.18
Price-to-Sales (P/S) Ratio	0.24	0.20	0.12	0.13	0.17
Price-to-Book (P/B) Ratio	0.58	0.48	0.33	0.34	0.43
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	10.54	-10.62	-24.37	23.18
Price-to-Operating Cash Flow Ratio	0.00	3.82	3.74	1.56	2.73
Price-to-Earnings Growth (PEG) Ratio	6.04	7.83	-0.40	0.20	0.87
Price-to-Fair Value	0.58	0.48	0.33	0.34	0.43
Enterprise Value Multiple	6.15	5.71	5.46	4.94	5.81
Enterprise Value	108.96B	97.34B	80.84B	76.54B	77.68B
EV to EBITDA	6.15	5.71	5.46	4.94	5.81
EV to Sales	0.49	0.46	0.38	0.37	0.44
EV to Free Cash Flow	0.00	24.16	-32.68	-71.53	59.62
EV to Operating Cash Flow	0.00	8.76	11.53	4.58	7.01
Tangible Book Value Per Share	5.62K	5.36K	4.83K	4.54K	4.30K
Shareholders’ Equity Per Share	5.61K	5.39K	4.88K	4.62K	4.33K
Tax and Other Ratios
Effective Tax Rate	0.32	0.38	0.33	0.33	0.32
Revenue Per Share	13.43K	12.87K	12.96K	12.57K	10.75K
Net Income Per Share	400.70	322.97	319.70	364.88	299.01
Tax Burden	0.68	0.61	0.67	0.67	0.67
Interest Burden	0.99	0.94	0.94	0.96	0.98
Research & Development to Revenue	<0.01	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	-0.01	0.08	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	2.09	0.89	1.86	1.52

Currency in JPY

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