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Temona, Inc. (JP:3985)
:3985
Japanese Market

Temona, Inc. (3985) Ratios

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Temona, Inc. Ratios

JP:3985's free cash flow for Q3 2025 was ¥0.53. For the 2025 fiscal year, JP:3985's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.24- 2.18 2.06 1.76
Quick Ratio
2.24- 2.18 2.06 1.75
Cash Ratio
1.84- 1.69 1.65 1.18
Solvency Ratio
-0.15- -0.26 0.04 -0.03
Operating Cash Flow Ratio
0.18- 0.05 0.32 -0.15
Short-Term Operating Cash Flow Coverage
0.34- 0.09 0.57 -0.28
Net Current Asset Value
¥ 396.74M-¥ 336.22M¥ 330.87M¥ 380.86M
Leverage Ratios
Debt-to-Assets Ratio
0.39- 0.41 0.37 0.31
Debt-to-Equity Ratio
0.90- 0.89 0.76 0.59
Debt-to-Capital Ratio
0.47- 0.47 0.43 0.37
Long-Term Debt-to-Capital Ratio
0.32- 0.30 0.28 0.17
Financial Leverage Ratio
2.29- 2.21 2.07 1.92
Debt Service Coverage Ratio
0.33- -0.64 0.13 -0.06
Interest Coverage Ratio
19.39- -12.87 -30.90 -125.73
Debt to Market Cap
0.32- 0.32 0.27 0.23
Interest Debt Per Share
66.14- 58.91 78.14 66.79
Net Debt to EBITDA
-1.75- 2.26 -7.03 6.00
Profitability Margins
Gross Profit Margin
53.61%-51.33%52.64%57.41%
EBIT Margin
7.98%--16.59%-5.29%-8.66%
EBITDA Margin
13.98%--6.92%2.25%-2.11%
Operating Profit Margin
7.48%--3.08%-3.58%-8.68%
Pretax Profit Margin
-5.93%--16.83%-5.40%-8.73%
Net Profit Margin
-14.00%--21.55%-5.47%-7.80%
Continuous Operations Profit Margin
-14.01%--21.55%-5.47%-7.80%
Net Income Per EBT
236.26%-128.10%101.13%89.30%
EBT Per EBIT
-79.23%-545.46%151.12%100.58%
Return on Assets (ROA)
-14.41%--25.53%-5.68%-7.62%
Return on Equity (ROE)
-34.94%--56.35%-11.72%-14.63%
Return on Capital Employed (ROCE)
11.85%--5.62%-5.48%-13.40%
Return on Invested Capital (ROIC)
21.86%--5.42%-4.38%-9.09%
Return on Tangible Assets
-16.04%--29.49%-7.24%-9.77%
Earnings Yield
-11.67%--20.02%-4.15%-5.57%
Efficiency Ratios
Receivables Turnover
12.11- 9.16 10.94 7.96
Payables Turnover
10.48- 18.84 15.28 7.05
Inventory Turnover
0.00- 0.00 0.00 730.48
Fixed Asset Turnover
55.76- 67.63 50.03 32.43
Asset Turnover
1.03- 1.18 1.04 0.98
Working Capital Turnover Ratio
2.33- 2.60 3.33 2.47
Cash Conversion Cycle
-4.69- 20.46 9.49 -5.41
Days of Sales Outstanding
30.13- 39.84 33.37 45.84
Days of Inventory Outstanding
0.00- 0.00 0.00 0.50
Days of Payables Outstanding
34.83- 19.38 23.88 51.75
Operating Cycle
30.13- 39.84 33.37 46.34
Cash Flow Ratios
Operating Cash Flow Per Share
10.39- 2.77 21.55 -12.04
Free Cash Flow Per Share
10.20- -8.26 7.61 -28.44
CapEx Per Share
0.19- 11.03 13.93 16.40
Free Cash Flow to Operating Cash Flow
0.98- -2.98 0.35 2.36
Dividend Paid and CapEx Coverage Ratio
55.50- 0.25 1.55 -0.73
Capital Expenditure Coverage Ratio
55.50- 0.25 1.55 -0.73
Operating Cash Flow Coverage Ratio
0.16- 0.05 0.28 -0.18
Operating Cash Flow to Sales Ratio
0.06- 0.02 0.10 -0.06
Free Cash Flow Yield
4.95%--4.49%2.63%-9.61%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-8.57- -4.99 -24.08 -17.94
Price-to-Sales (P/S) Ratio
1.20- 1.08 1.32 1.40
Price-to-Book (P/B) Ratio
2.83- 2.81 2.82 2.63
Price-to-Free Cash Flow (P/FCF) Ratio
20.19- -22.28 37.96 -10.41
Price-to-Operating Cash Flow Ratio
19.83- 66.45 13.41 -24.58
Price-to-Earnings Growth (PEG) Ratio
-0.52- -0.02 0.88 0.11
Price-to-Fair Value
2.83- 2.81 2.82 2.63
Enterprise Value Multiple
6.84- -13.29 51.51 -60.34
Enterprise Value
1.75B- 1.68B 2.71B 2.87B
EV to EBITDA
6.84- -13.29 51.51 -60.34
EV to Sales
0.96- 0.92 1.16 1.27
EV to Free Cash Flow
16.08- -19.04 33.40 -9.47
EV to Operating Cash Flow
15.79- 56.80 11.80 -22.36
Tangible Book Value Per Share
56.11- 46.22 56.67 65.12
Shareholders’ Equity Per Share
72.80- 65.39 102.37 112.75
Tax and Other Ratios
Effective Tax Rate
-1.36- -0.28 -0.01 0.11
Revenue Per Share
171.65- 170.94 219.57 211.59
Net Income Per Share
-24.04- -36.84 -12.00 -16.50
Tax Burden
2.36- 1.28 1.01 0.89
Interest Burden
-0.74- 1.01 1.02 1.01
Research & Development to Revenue
0.00- 0.00 0.00 0.00
SG&A to Revenue
0.00- 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
-0.43- -0.10 -1.80 0.65
Currency in JPY