JP:4307's free cash flow for Q1 2026 was ¥0.37. For the 2026 fiscal year, JP:4307's free cash flow was decreased by ¥ and operating cash flow was ¥0.19. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	1.84	1.89	1.89	1.76	1.12
Quick Ratio	1.84	1.89	1.89	1.48	0.93
Cash Ratio	0.78	0.81	0.81	0.65	0.39
Solvency Ratio	0.31	0.25	0.25	0.28	0.25
Operating Cash Flow Ratio	0.66	0.66	0.66	0.60	0.33
Short-Term Operating Cash Flow Coverage	4.00	10.77	10.77	5.88	0.84
Net Current Asset Value	¥ -65.36B	¥ -114.57B	¥ -114.57B	¥ -86.72B	¥ -113.52B
Leverage Ratios
Debt-to-Assets Ratio	0.29	0.32	0.32	0.28	0.32
Debt-to-Equity Ratio	0.60	0.75	0.75	0.60	0.74
Debt-to-Capital Ratio	0.38	0.43	0.43	0.37	0.42
Long-Term Debt-to-Capital Ratio	0.32	0.39	0.39	0.31	0.21
Financial Leverage Ratio	2.09	2.31	2.31	2.10	2.33
Debt Service Coverage Ratio	3.53	6.75	6.75	4.76	0.93
Interest Coverage Ratio	26.84	18.09	18.09	20.15	30.19
Debt to Market Cap	0.07	0.11	0.11	0.11	0.09
Interest Debt Per Share	477.28	524.61	524.61	411.03	428.53
Net Debt to EBITDA	0.48	0.73	0.73	0.70	0.93
Profitability Margins
Gross Profit Margin	36.14%	35.44%	35.44%	34.65%	35.33%
EBIT Margin	18.29%	16.82%	16.82%	16.48%	17.69%
EBITDA Margin	24.61%	23.25%	23.25%	22.35%	23.64%
Operating Profit Margin	17.88%	16.35%	16.35%	16.16%	17.37%
Pretax Profit Margin	18.09%	15.92%	15.92%	15.68%	17.11%
Net Profit Margin	12.63%	10.81%	10.81%	11.02%	11.68%
Continuous Operations Profit Margin	12.71%	10.88%	10.88%	11.05%	11.74%
Net Income Per EBT	69.83%	67.94%	67.94%	70.33%	68.26%
EBT Per EBIT	101.22%	97.35%	97.35%	97.02%	98.54%
Return on Assets (ROA)	10.54%	8.63%	8.63%	9.10%	9.05%
Return on Equity (ROE)	22.87%	19.93%	19.93%	19.12%	21.05%
Return on Capital Employed (ROCE)	19.68%	17.00%	17.00%	17.47%	21.62%
Return on Invested Capital (ROIC)	12.91%	11.24%	11.24%	11.78%	11.74%
Return on Tangible Assets	15.01%	12.11%	12.11%	12.70%	12.34%
Earnings Yield	2.76%	3.25%	3.25%	4.21%	3.00%
Efficiency Ratios
Receivables Turnover	4.08	3.72	3.72	5.26	4.51
Payables Turnover	7.77	8.97	8.97	8.12	7.35
Inventory Turnover	0.00	0.00	0.00	8.08	7.18
Fixed Asset Turnover	13.33	10.66	10.66	9.35	8.00
Asset Turnover	0.83	0.80	0.80	0.83	0.77
Working Capital Turnover Ratio	4.19	4.32	4.32	7.44	6.64
Cash Conversion Cycle	42.41	57.38	57.38	69.63	82.16
Days of Sales Outstanding	89.41	98.09	98.09	69.39	80.97
Days of Inventory Outstanding	0.00	0.00	0.00	45.17	50.84
Days of Payables Outstanding	47.00	40.71	40.71	44.93	49.64
Operating Cycle	89.41	98.09	98.09	114.56	131.80
Cash Flow Ratios
Operating Cash Flow Per Share	257.28	244.56	244.56	200.87	165.61
Free Cash Flow Per Share	247.71	158.97	158.97	108.46	93.09
CapEx Per Share	9.57	85.60	85.60	92.41	72.53
Free Cash Flow to Operating Cash Flow	0.96	0.65	0.65	0.54	0.56
Dividend Paid and CapEx Coverage Ratio	3.55	1.84	1.84	1.48	1.50
Capital Expenditure Coverage Ratio	26.89	2.86	2.86	2.17	2.28
Operating Cash Flow Coverage Ratio	0.55	0.48	0.48	0.50	0.39
Operating Cash Flow to Sales Ratio	0.19	0.19	0.19	0.17	0.16
Free Cash Flow Yield	4.01%	3.78%	3.78%	3.54%	2.32%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	36.11	30.72	30.72	23.78	33.34
Price-to-Sales (P/S) Ratio	4.56	3.32	3.32	2.62	3.89
Price-to-Book (P/B) Ratio	7.94	6.12	6.12	4.55	7.02
Price-to-Free Cash Flow (P/FCF) Ratio	24.85	26.46	26.46	28.26	43.19
Price-to-Operating Cash Flow Ratio	23.93	17.20	17.20	15.26	24.27
Price-to-Earnings Growth (PEG) Ratio	8.53	4.96	4.96	3.43	0.91
Price-to-Fair Value	7.94	6.12	6.12	4.55	7.02
Enterprise Value Multiple	19.02	15.02	15.02	12.43	17.41
Enterprise Value	3.62T	2.57T	2.57T	1.92T	2.52T
EV to EBITDA	19.06	15.02	15.02	12.43	17.41
EV to Sales	4.69	3.49	3.49	2.78	4.12
EV to Free Cash Flow	25.56	27.81	27.81	29.95	45.63
EV to Operating Cash Flow	24.61	18.07	18.07	16.17	25.65
Tangible Book Value Per Share	298.94	236.67	236.67	278.96	222.32
Shareholders’ Equity Per Share	775.11	686.76	686.76	674.09	572.69
Tax and Other Ratios
Effective Tax Rate	0.30	0.32	0.32	0.29	0.31
Revenue Per Share	1.35K	1.27K	1.27K	1.17K	1.03K
Net Income Per Share	170.53	136.90	136.90	128.92	120.57
Tax Burden	0.70	0.68	0.68	0.70	0.68
Interest Burden	0.99	0.95	0.95	0.95	0.97
Research & Development to Revenue	<0.01	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	0.00	0.19	0.19	0.19	0.19
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	1.51	1.79	1.79	1.10	0.94

Currency in JPY

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