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Capital Asset Planning, Inc. (JP:3965)
:3965
Japanese Market

Capital Asset Planning, Inc. (3965) Ratios

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Capital Asset Planning, Inc. Ratios

JP:3965's free cash flow for Q4 2025 was ¥0.23. For the 2025 fiscal year, JP:3965's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Sep 25Sep 24Sep 23Sep 22
Liquidity Ratios
Current Ratio
2.49 2.39 2.23 1.89 1.91
Quick Ratio
2.41 2.36 2.18 1.87 1.88
Cash Ratio
0.90 0.90 0.83 1.00 0.74
Solvency Ratio
0.32 0.25 0.21 0.27 0.06
Operating Cash Flow Ratio
0.24 0.22 -0.17 0.65 -0.11
Short-Term Operating Cash Flow Coverage
0.46 0.44 -0.28 1.23 -0.18
Net Current Asset Value
¥ 2.09B¥ 1.98B¥ 1.34B¥ 1.16B¥ 978.79M
Leverage Ratios
Debt-to-Assets Ratio
0.21 0.21 0.25 0.24 0.27
Debt-to-Equity Ratio
0.35 0.37 0.44 0.42 0.47
Debt-to-Capital Ratio
0.26 0.27 0.30 0.30 0.32
Long-Term Debt-to-Capital Ratio
0.09 0.10 0.12 0.10 0.10
Financial Leverage Ratio
1.70 1.75 1.75 1.76 1.73
Debt Service Coverage Ratio
0.83 0.70 0.52 0.66 0.14
Interest Coverage Ratio
31.53 24.82 15.55 17.02 -13.33
Debt to Market Cap
0.27 0.28 0.33 0.29 0.39
Interest Debt Per Share
232.29 249.49 254.41 236.79 244.48
Net Debt to EBITDA
-0.33 -0.42 0.04 -0.72 3.17
Profitability Margins
Gross Profit Margin
23.07%21.90%21.12%20.60%14.58%
EBIT Margin
7.17%5.85%3.16%4.20%-4.76%
EBITDA Margin
9.86%8.74%7.50%9.47%0.79%
Operating Profit Margin
6.87%5.48%3.64%4.03%-3.85%
Pretax Profit Margin
6.98%5.62%2.92%3.96%-5.05%
Net Profit Margin
5.05%4.15%1.92%2.75%-3.68%
Continuous Operations Profit Margin
5.00%4.12%1.92%2.75%-3.68%
Net Income Per EBT
72.40%73.73%65.59%69.56%72.95%
EBT Per EBIT
101.61%102.72%80.37%98.13%130.96%
Return on Assets (ROA)
8.11%6.06%2.72%4.00%-4.87%
Return on Equity (ROE)
13.94%10.61%4.76%7.04%-8.45%
Return on Capital Employed (ROCE)
15.50%11.35%7.33%8.85%-7.53%
Return on Invested Capital (ROIC)
9.17%6.87%3.86%4.85%-4.23%
Return on Tangible Assets
8.45%6.32%2.93%4.60%-5.77%
Earnings Yield
10.61%7.96%3.64%4.73%-6.97%
Efficiency Ratios
Receivables Turnover
3.83 3.50 3.68 5.09 3.75
Payables Turnover
18.88 18.84 20.54 21.29 19.99
Inventory Turnover
52.59 132.20 75.48 142.29 107.16
Fixed Asset Turnover
31.44 31.88 25.29 30.79 24.02
Asset Turnover
1.61 1.46 1.42 1.45 1.32
Working Capital Turnover Ratio
3.73 4.02 4.33 5.07 4.02
Cash Conversion Cycle
82.79 87.62 86.26 57.20 82.58
Days of Sales Outstanding
95.18 104.23 99.19 71.77 97.44
Days of Inventory Outstanding
6.94 2.76 4.84 2.57 3.41
Days of Payables Outstanding
19.33 19.37 17.77 17.14 18.26
Operating Cycle
102.12 106.99 104.03 74.34 100.84
Cash Flow Ratios
Operating Cash Flow Per Share
75.62 75.67 -49.45 212.53 -31.87
Free Cash Flow Per Share
66.78 66.82 -74.94 153.69 -80.48
CapEx Per Share
8.84 8.85 25.49 58.84 48.61
Free Cash Flow to Operating Cash Flow
0.88 0.88 1.52 0.72 2.53
Dividend Paid and CapEx Coverage Ratio
3.05 3.05 -1.19 3.04 -0.54
Capital Expenditure Coverage Ratio
8.55 8.55 -1.94 3.61 -0.66
Operating Cash Flow Coverage Ratio
0.33 0.31 -0.20 0.91 -0.13
Operating Cash Flow to Sales Ratio
0.04 0.04 -0.03 0.15 -0.03
Free Cash Flow Yield
7.95%7.60%-9.98%18.79%-12.92%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
9.42 12.56 27.46 21.13 -14.34
Price-to-Sales (P/S) Ratio
0.48 0.52 0.53 0.58 0.53
Price-to-Book (P/B) Ratio
1.30 1.33 1.31 1.49 1.21
Price-to-Free Cash Flow (P/FCF) Ratio
12.58 13.15 -10.02 5.32 -7.74
Price-to-Operating Cash Flow Ratio
11.11 11.62 -15.19 3.85 -19.55
Price-to-Earnings Growth (PEG) Ratio
0.33 0.08 -0.94 -0.11 0.03
Price-to-Fair Value
1.30 1.33 1.31 1.49 1.21
Enterprise Value Multiple
4.50 5.54 7.06 5.42 70.08
Enterprise Value
4.49B 4.69B 4.33B 4.13B 3.73B
EV to EBITDA
4.50 5.54 7.06 5.42 70.08
EV to Sales
0.44 0.48 0.53 0.51 0.55
EV to Free Cash Flow
11.71 12.22 -10.08 4.70 -8.11
EV to Operating Cash Flow
10.34 10.79 -15.27 3.40 -20.47
Tangible Book Value Per Share
627.11 636.85 501.30 423.69 375.01
Shareholders’ Equity Per Share
647.82 659.33 575.09 550.21 514.05
Tax and Other Ratios
Effective Tax Rate
0.28 0.27 0.34 0.30 0.27
Revenue Per Share
1.76K 1.69K 1.43K 1.41K 1.18K
Net Income Per Share
89.14 69.97 27.35 38.72 -43.45
Tax Burden
0.72 0.74 0.66 0.70 0.73
Interest Burden
0.97 0.96 0.93 0.94 1.06
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 0.00
SG&A to Revenue
0.00 0.00 0.03 0.03 0.03
Stock-Based Compensation to Revenue
0.00 0.00 <0.01 <0.01 <0.01
Income Quality
1.08 1.08 -1.19 3.82 0.54
Currency in JPY