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STOCKS

CHANGE Holdings,Inc. (JP:3962)

:3962

3962

CHANGE Holdings,Inc.

RESEARCH TOOLSreports

CHANGE Holdings,Inc. (3962) Ratios

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CHANGE Holdings,Inc. Ratios

JP:3962's free cash flow for Q2 2025 was ¥―. For the 2025 fiscal year, JP:3962's free cash flow was decreased by ¥ and operating cash flow was ¥―. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 22	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	3.80	3.80	5.94	2.19	3.67
Quick Ratio	3.75	3.75	5.94	2.19	3.66
Cash Ratio	2.38	2.38	4.99	1.47	2.42
Solvency Ratio	0.35	0.35	0.69	0.44	0.21
Operating Cash Flow Ratio	-0.12	-0.12	0.69	0.90	>-0.01
Short-Term Operating Cash Flow Coverage	-0.76	-0.76	9.39	10.97	-0.03
Net Current Asset Value	¥ 23.09B	¥ 23.09B	¥ 25.96B	¥ 3.62B	¥ 1.14B
Leverage Ratios
Debt-to-Assets Ratio	0.06	0.06	0.05	0.16	0.28
Debt-to-Equity Ratio	0.09	0.09	0.06	0.34	0.54
Debt-to-Capital Ratio	0.09	0.09	0.06	0.25	0.35
Long-Term Debt-to-Capital Ratio	0.05	0.05	0.04	0.22	0.32
Financial Leverage Ratio	1.45	1.45	1.29	2.15	1.97
Debt Service Coverage Ratio	3.14	3.14	10.31	7.28	2.76
Interest Coverage Ratio	74.42	74.42	81.99	99.20	79.97
Debt to Market Cap	0.05	0.02	0.01	0.01	0.10
Interest Debt Per Share	48.25	48.25	26.50	43.71	52.28
Net Debt to EBITDA	-2.92	-2.92	-3.85	-1.02	-0.54
Profitability Margins
Gross Profit Margin	62.55%	62.55%	74.03%	75.41%	62.53%
EBIT Margin	28.62%	0.00%	0.00%	0.00%	0.00%
EBITDA Margin	33.47%	33.47%	42.98%	45.30%	21.22%
Operating Profit Margin	28.62%	28.62%	38.24%	39.87%	15.34%
Pretax Profit Margin	28.24%	28.24%	37.77%	39.47%	13.31%
Net Profit Margin	19.26%	19.26%	26.22%	26.29%	7.98%
Continuous Operations Profit Margin	0.00%	0.00%	0.00%	0.00%	0.00%
Net Income Per EBT	68.21%	68.21%	69.43%	66.61%	59.97%
EBT Per EBIT	98.66%	98.66%	98.76%	98.99%	86.75%
Return on Assets (ROA)	7.28%	7.28%	10.42%	16.21%	5.16%
Return on Equity (ROE)	11.52%	10.57%	13.48%	34.82%	10.15%
Return on Capital Employed (ROCE)	13.24%	13.24%	17.69%	35.21%	11.60%
Return on Invested Capital (ROIC)	8.85%	8.85%	12.16%	22.65%	6.68%
Return on Tangible Assets	9.25%	9.25%	12.18%	23.42%	8.93%
Earnings Yield	5.47%	2.27%	2.52%	1.05%	1.96%
Efficiency Ratios
Receivables Turnover	1.94	1.94	4.85	3.61	4.62
Payables Turnover	1.36	1.36	1.38	1.04	10.89
Inventory Turnover	15.62	15.62	88.37	239.66	312.10
Fixed Asset Turnover	7.86	7.86	38.84	38.42	33.34
Asset Turnover	0.38	0.38	0.40	0.62	0.65
Working Capital Turnover Ratio	0.74	0.74	0.93	2.04	2.43
Cash Conversion Cycle	-56.56	-56.56	-184.81	-248.54	46.64
Days of Sales Outstanding	188.34	188.34	75.23	101.15	79.01
Days of Inventory Outstanding	23.37	23.37	4.13	1.52	1.17
Days of Payables Outstanding	268.27	268.27	264.16	351.21	33.53
Operating Cycle	211.71	211.71	79.36	102.68	80.18
Cash Flow Ratios
Operating Cash Flow Per Share	-15.80	-15.80	54.49	73.56	-0.18
Free Cash Flow Per Share	-59.86	-59.86	46.11	69.10	-4.19
CapEx Per Share	44.06	44.06	8.38	4.47	4.02
Free Cash Flow to Operating Cash Flow	3.79	3.79	0.85	0.94	23.90
Dividend Paid and CapEx Coverage Ratio	-0.33	-0.33	5.13	16.47	>-0.01
Capital Expenditure Coverage Ratio	-0.36	-0.36	6.50	16.47	-0.04
Operating Cash Flow Coverage Ratio	-0.33	-0.33	2.14	1.71	>-0.01
Operating Cash Flow to Sales Ratio	-0.06	-0.06	0.24	0.44	>-0.01
Free Cash Flow Yield	-6.38%	-2.55%	1.97%	1.65%	-0.84%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	18.29	43.99	39.74	95.25	50.97
Price-to-Sales (P/S) Ratio	3.39	8.47	10.42	25.04	4.07
Price-to-Book (P/B) Ratio	1.93	4.65	5.36	33.16	5.17
Price-to-Free Cash Flow (P/FCF) Ratio	-15.67	-39.18	50.66	60.64	-118.38
Price-to-Operating Cash Flow Ratio	-61.70	-148.41	42.87	56.96	-2.83K
Price-to-Earnings Growth (PEG) Ratio	0.18	-4.73	1.18	0.27	0.98
Price-to-Fair Value	1.93	4.65	5.36	33.16	5.17
Enterprise Value Multiple	7.20	22.39	20.39	54.25	18.63
Enterprise Value	48.28B	150.07B	137.18B	259.08B	27.88B
EV to EBITDA	7.20	22.39	20.39	54.25	18.63
EV to Sales	2.41	7.50	8.76	24.58	3.95
EV to Free Cash Flow	-11.15	-34.66	42.61	59.52	-115.05
EV to Operating Cash Flow	-42.24	-131.30	36.06	55.90	-2.75K
Tangible Book Value Per Share	388.05	388.05	382.39	65.83	28.96
Shareholders’ Equity Per Share	504.27	504.27	436.22	126.34	95.92
Tax and Other Ratios
Effective Tax Rate	0.31	0.31	0.30	0.33	0.40
Revenue Per Share	276.78	276.78	224.19	167.34	122.02
Net Income Per Share	53.31	53.31	58.78	43.99	9.74
Tax Burden	0.68	0.68	0.69	0.67	0.60
Interest Burden	0.99	-	-	-	-
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.36	0.36	0.35	0.36	0.00
Stock-Based Compensation to Revenue	0.00	0.00	0.00	<0.01	0.00
Income Quality	-0.20	-0.20	0.64	1.11	-0.01

Currency in JPY