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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 Q3 2025 was ¥0.15. For the 2025 fiscal year, JP:3965'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
2.05- 2.23 1.89 1.91
Quick Ratio
2.00- 2.18 1.87 1.88
Cash Ratio
1.01- 0.82 1.00 0.74
Solvency Ratio
0.20- 0.22 0.27 0.06
Operating Cash Flow Ratio
0.00- -0.17 0.65 -0.11
Short-Term Operating Cash Flow Coverage
0.00- -0.28 1.23 -0.18
Net Current Asset Value
¥ 1.64B-¥ 1.45B¥ 1.16B¥ 978.79M
Leverage Ratios
Debt-to-Assets Ratio
0.20- 0.25 0.24 0.27
Debt-to-Equity Ratio
0.35- 0.44 0.42 0.47
Debt-to-Capital Ratio
0.26- 0.30 0.30 0.32
Long-Term Debt-to-Capital Ratio
0.08- 0.12 0.10 0.10
Financial Leverage Ratio
1.76- 1.72 1.76 1.73
Debt Service Coverage Ratio
0.59- 0.52 0.66 0.14
Interest Coverage Ratio
17.69- 15.55 17.02 -12.63
Debt to Market Cap
0.29- 0.33 0.29 0.39
Interest Debt Per Share
219.61- 254.41 236.79 244.48
Net Debt to EBITDA
-1.28- 0.05 -0.72 3.17
Profitability Margins
Gross Profit Margin
21.07%-21.12%20.60%14.58%
EBIT Margin
4.54%-3.16%4.20%-4.76%
EBITDA Margin
7.51%-7.50%9.47%0.79%
Operating Profit Margin
4.10%-3.64%4.03%-3.65%
Pretax Profit Margin
4.30%-2.92%3.96%-5.05%
Net Profit Margin
2.85%-1.92%2.75%-3.68%
Continuous Operations Profit Margin
2.85%-1.92%2.75%-3.68%
Net Income Per EBT
66.23%-65.59%69.56%72.95%
EBT Per EBIT
105.03%-80.37%98.13%138.12%
Return on Assets (ROA)
4.26%-2.77%4.00%-4.87%
Return on Equity (ROE)
7.60%-4.76%7.04%-8.45%
Return on Capital Employed (ROCE)
9.27%-7.53%8.85%-7.14%
Return on Invested Capital (ROIC)
5.01%-3.95%4.85%-4.01%
Return on Tangible Assets
4.49%-2.99%4.60%-5.77%
Earnings Yield
6.06%-3.64%4.73%-6.97%
Efficiency Ratios
Receivables Turnover
4.68- 3.68 5.09 3.75
Payables Turnover
17.74- 20.54 21.29 19.99
Inventory Turnover
70.30- 75.48 142.29 107.16
Fixed Asset Turnover
29.87- 25.32 30.79 24.02
Asset Turnover
1.49- 1.44 1.45 1.32
Working Capital Turnover Ratio
4.19- 4.33 5.07 4.02
Cash Conversion Cycle
62.68- 86.26 57.20 82.58
Days of Sales Outstanding
78.07- 99.19 71.77 97.44
Days of Inventory Outstanding
5.19- 4.84 2.57 3.41
Days of Payables Outstanding
20.58- 17.77 17.14 18.26
Operating Cycle
83.26- 104.03 74.34 100.84
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- -49.45 212.53 -31.87
Free Cash Flow Per Share
0.00- -74.94 153.69 -80.48
CapEx Per Share
0.00- 25.49 58.84 48.61
Free Cash Flow to Operating Cash Flow
0.00- 1.52 0.72 2.53
Dividend Paid and CapEx Coverage Ratio
0.00- -1.19 3.04 -0.54
Capital Expenditure Coverage Ratio
0.00- -1.94 3.61 -0.66
Operating Cash Flow Coverage Ratio
0.00- -0.20 0.91 -0.13
Operating Cash Flow to Sales Ratio
0.00- -0.03 0.15 -0.03
Free Cash Flow Yield
0.00%--9.98%18.79%-12.92%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
16.49- 27.46 21.13 -14.34
Price-to-Sales (P/S) Ratio
0.47- 0.53 0.58 0.53
Price-to-Book (P/B) Ratio
1.23- 1.31 1.49 1.21
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- -10.02 5.32 -7.74
Price-to-Operating Cash Flow Ratio
0.00- -15.19 3.85 -19.55
Price-to-Earnings Growth (PEG) Ratio
1.51- -0.94 -0.11 0.03
Price-to-Fair Value
1.23- 1.31 1.49 1.21
Enterprise Value Multiple
4.97- 7.07 5.42 70.08
Enterprise Value
3.46B- 4.33B 4.13B 3.73B
EV to EBITDA
4.97- 7.07 5.42 70.08
EV to Sales
0.37- 0.53 0.51 0.55
EV to Free Cash Flow
0.00- -10.09 4.70 -8.11
EV to Operating Cash Flow
0.00- -15.29 3.40 -20.47
Tangible Book Value Per Share
558.33- 501.30 423.69 375.01
Shareholders’ Equity Per Share
613.92- 575.09 550.21 514.05
Tax and Other Ratios
Effective Tax Rate
0.34- 0.34 0.30 0.27
Revenue Per Share
1.61K- 1.43K 1.41K 1.18K
Net Income Per Share
45.91- 27.35 38.72 -43.45
Tax Burden
0.66- 0.66 0.70 0.73
Interest Burden
0.95- 0.93 0.94 1.06
Research & Development to Revenue
<0.01- <0.01 <0.01 0.00
SG&A to Revenue
0.02- 0.03 0.03 0.03
Stock-Based Compensation to Revenue
0.00- <0.01 <0.01 <0.01
Income Quality
0.00- -1.19 3.82 0.54
Currency in JPY