JP:3962's free cash flow for Q2 2023 was ¥0.76. For the 2023 fiscal year, JP:3962's free cash flow was decreased by ¥ and operating cash flow was ¥0.00. See a summary of the company’s cash flow.

Ratios	TTM	Dec 22	Dec 21	Dec 20	Dec 19
Liquidity Ratios
Current Ratio	3.80	5.94	2.19	3.67	-
Quick Ratio	3.75	5.94	2.19	3.66	-
Cash Ratio	2.38	4.99	1.47	2.42	-
Solvency Ratio	0.35	0.69	0.44	0.21	-
Operating Cash Flow Ratio	-0.12	0.69	0.90	>-0.01	-
Short-Term Operating Cash Flow Coverage	-0.76	9.39	10.97	-0.03	-
Net Current Asset Value	¥ 23.09B	¥ 25.96B	¥ 3.62B	¥ 1.14B	-
Leverage Ratios
Debt-to-Assets Ratio	0.06	0.05	0.16	0.28	-
Debt-to-Equity Ratio	0.09	0.06	0.34	0.54	-
Debt-to-Capital Ratio	0.09	0.06	0.25	0.35	-
Long-Term Debt-to-Capital Ratio	0.05	0.04	0.22	0.32	-
Financial Leverage Ratio	1.45	1.29	2.15	1.97	-
Debt Service Coverage Ratio	3.14	10.31	7.28	2.76	-
Interest Coverage Ratio	74.42	81.99	99.20	79.97	-
Debt to Market Cap	0.04	0.01	0.01	0.10	-
Interest Debt Per Share	48.25	26.50	43.71	52.28	-
Net Debt to EBITDA	-2.92	-3.85	-1.02	-0.54	-
Profitability Margins
Gross Profit Margin	62.55%	74.03%	75.41%	62.53%	-
EBIT Margin	28.62%	0.00%	0.00%	0.00%	-
EBITDA Margin	33.47%	42.98%	45.30%	21.22%	-
Operating Profit Margin	28.62%	38.24%	39.87%	15.34%	-
Pretax Profit Margin	28.24%	37.77%	39.47%	13.31%	-
Net Profit Margin	19.26%	26.22%	26.29%	7.98%	-
Continuous Operations Profit Margin	0.00%	0.00%	0.00%	0.00%	-
Net Income Per EBT	68.21%	69.43%	66.61%	59.97%	-
EBT Per EBIT	98.66%	98.76%	98.99%	86.75%	-
Return on Assets (ROA)	7.28%	10.42%	16.21%	5.16%	-
Return on Equity (ROE)	11.52%	13.48%	34.82%	10.15%	-
Return on Capital Employed (ROCE)	13.24%	17.69%	35.21%	11.60%	-
Return on Invested Capital (ROIC)	8.85%	12.16%	22.65%	6.68%	-
Return on Tangible Assets	9.25%	12.18%	23.42%	8.93%	-
Earnings Yield	4.76%	2.52%	1.05%	1.96%	-
Efficiency Ratios
Receivables Turnover	1.94	4.85	3.61	4.62	-
Payables Turnover	1.36	1.38	1.04	10.89	-
Inventory Turnover	15.62	88.37	239.66	312.10	-
Fixed Asset Turnover	7.86	38.84	38.42	33.34	-
Asset Turnover	0.38	0.40	0.62	0.65	-
Working Capital Turnover Ratio	0.74	0.93	2.04	2.43	-
Cash Conversion Cycle	-56.56	-184.81	-248.54	46.64	-
Days of Sales Outstanding	188.34	75.23	101.15	79.01	-
Days of Inventory Outstanding	23.37	4.13	1.52	1.17	-
Days of Payables Outstanding	268.27	264.16	351.21	33.53	-
Operating Cycle	211.71	79.36	102.68	80.18	-
Cash Flow Ratios
Operating Cash Flow Per Share	-15.80	54.49	73.56	-0.18	-
Free Cash Flow Per Share	-59.86	46.11	69.10	-4.19	-
CapEx Per Share	44.06	8.38	4.47	4.02	-
Free Cash Flow to Operating Cash Flow	3.79	0.85	0.94	23.90	-
Dividend Paid and CapEx Coverage Ratio	-0.33	5.13	16.47	>-0.01	-
Capital Expenditure Coverage Ratio	-0.36	6.50	16.47	-0.04	-
Operating Cash Flow Coverage Ratio	-0.33	2.14	1.71	>-0.01	-
Operating Cash Flow to Sales Ratio	-0.06	0.24	0.44	>-0.01	-
Free Cash Flow Yield	-5.56%	1.97%	1.65%	-0.84%	-
Valuation Ratios
Price-to-Earnings (P/E) Ratio	20.82	39.74	95.25	50.97	-
Price-to-Sales (P/S) Ratio	3.86	10.42	25.04	4.07	-
Price-to-Book (P/B) Ratio	2.20	5.36	33.16	5.17	-
Price-to-Free Cash Flow (P/FCF) Ratio	-17.84	50.66	60.64	-118.38	-
Price-to-Operating Cash Flow Ratio	-70.25	42.87	56.96	-2.83K	-
Price-to-Earnings Growth (PEG) Ratio	0.21	1.18	0.27	0.98	-
Price-to-Fair Value	2.20	5.36	33.16	5.17	-
Enterprise Value Multiple	8.61	20.39	54.25	18.63	-
Enterprise Value	58.30B	137.18B	259.08B	27.88B	-
EV to EBITDA	8.70	20.39	54.25	18.63	-
EV to Sales	2.91	8.76	24.58	3.95	-
EV to Free Cash Flow	-13.47	42.61	59.52	-115.05	-
EV to Operating Cash Flow	-51.01	36.06	55.90	-2.75K	-
Tangible Book Value Per Share	388.05	382.39	65.83	28.96	-
Shareholders’ Equity Per Share	504.27	436.22	126.34	95.92	-
Tax and Other Ratios
Effective Tax Rate	0.31	0.30	0.33	0.40	-
Revenue Per Share	276.78	224.19	167.34	122.02	-
Net Income Per Share	53.31	58.78	43.99	9.74	-
Tax Burden	0.68	0.69	0.67	0.60	-
Interest Burden	0.99	-	-	-	-
Research & Development to Revenue	0.00	0.00	0.00	0.00	-
SG&A to Revenue	0.36	0.35	0.36	0.00	-
Stock-Based Compensation to Revenue	0.00	0.00	<0.01	0.00	-
Income Quality	-0.20	0.64	1.11	-0.01	-

Currency in JPY

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