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Ray Corporation (JP:4317)
:4317
Japanese Market
4317
Ray Corporation
RESEARCH TOOLSreports

Ray Corporation (4317) Ratios

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Ray Corporation Ratios

JP:4317's free cash flow for Q2 2025 was ¥0.37. For the 2025 fiscal year, JP:4317's free cash flow was decreased by ¥ and operating cash flow was ¥0.08. See a summary of the company’s cash flow.
Ratios
TTM
Feb 24Feb 24Feb 23Feb 22
Liquidity Ratios
Current Ratio
 2.07 2.34 2.49 2.02 1.71
Quick Ratio
 1.84 2.24 2.29 1.95 1.65
Cash Ratio
 0.65 1.08 1.33 0.96 0.91
Solvency Ratio
 0.58 0.45 0.55 0.33 0.22
Operating Cash Flow Ratio
 0.00 0.40 0.78 0.22 0.26
Short-Term Operating Cash Flow Coverage
 0.00 1.34 2.81 0.76 0.68
Net Current Asset Value
¥ 3.04B¥ 3.30B¥ 3.03B¥ 3.07B¥ 2.44B
Leverage Ratios
Debt-to-Assets Ratio
 0.05 0.11 0.08 0.13 0.21
Debt-to-Equity Ratio
 0.08 0.16 0.11 0.21 0.37
Debt-to-Capital Ratio
 0.07 0.13 0.10 0.18 0.27
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 <0.01
Financial Leverage Ratio
 1.45 1.43 1.34 1.59 1.79
Debt Service Coverage Ratio
 4.00 1.63 1.96 1.25 0.62
Interest Coverage Ratio
 264.53 214.98 161.04 198.09 119.58
Debt to Market Cap
 0.06 0.12 0.11 0.14 0.32
Interest Debt Per Share
 43.48 71.47 56.25 90.74 143.75
Net Debt to EBITDA
 -0.59 -1.08 -1.42 -1.09 -1.13
Profitability Margins
Gross Profit Margin
36.78%33.76%33.97%33.33%33.03%
EBIT Margin
14.14%10.90%9.19%9.82%7.81%
EBITDA Margin
18.95%14.98%14.18%13.58%12.47%
Operating Profit Margin
14.14%10.27%9.19%11.23%8.41%
Pretax Profit Margin
14.86%10.85%9.94%9.77%7.74%
Net Profit Margin
10.19%7.29%7.13%5.75%3.80%
Continuous Operations Profit Margin
10.19%7.29%7.13%5.75%3.80%
Net Income Per EBT
68.56%67.22%71.76%58.85%49.02%
EBT Per EBIT
105.10%105.61%108.16%86.94%92.11%
Return on Assets (ROA)
12.36%8.71%8.17%7.47%4.28%
Return on Equity (ROE)
19.14%12.49%10.97%11.84%7.66%
Return on Capital Employed (ROCE)
24.04%17.02%13.79%22.17%15.89%
Return on Invested Capital (ROIC)
15.55%10.12%9.02%11.07%5.97%
Return on Tangible Assets
12.37%8.72%8.19%7.49%4.30%
Earnings Yield
15.95%12.57%13.16%10.98%8.64%
Efficiency Ratios
Receivables Turnover
 4.54 3.94 5.46 4.18 3.95
Payables Turnover
 8.70 8.32 11.61 11.17 7.82
Inventory Turnover
 12.11 28.33 16.30 38.82 30.57
Fixed Asset Turnover
 3.59 4.18 3.33 4.97 4.30
Asset Turnover
 1.21 1.19 1.15 1.30 1.13
Working Capital Turnover Ratio
 4.10 3.27 3.11 4.05 4.34
Cash Conversion Cycle
 68.53 61.60 57.84 63.99 57.62
Days of Sales Outstanding
 80.34 92.61 66.89 87.25 92.35
Days of Inventory Outstanding
 30.15 12.88 22.39 9.40 11.94
Days of Payables Outstanding
 41.96 43.90 31.44 32.66 46.67
Operating Cycle
 110.49 105.50 89.28 96.65 104.29
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 73.28 122.33 50.34 71.76
Free Cash Flow Per Share
 0.00 26.90 61.25 37.91 65.54
CapEx Per Share
 0.00 46.38 61.07 12.42 6.23
Free Cash Flow to Operating Cash Flow
 0.00 0.37 0.50 0.75 0.91
Dividend Paid and CapEx Coverage Ratio
 0.00 1.19 1.60 2.25 6.40
Capital Expenditure Coverage Ratio
 0.00 1.58 2.00 4.05 11.53
Operating Cash Flow Coverage Ratio
 0.00 1.03 2.19 0.56 0.50
Operating Cash Flow to Sales Ratio
 0.00 0.09 0.16 0.06 0.09
Free Cash Flow Yield
0.00%5.90%14.90%8.33%19.33%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 6.27 7.96 7.60 9.11 11.58
Price-to-Sales (P/S) Ratio
 0.64 0.58 0.54 0.52 0.44
Price-to-Book (P/B) Ratio
 1.13 0.99 0.83 1.08 0.89
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 16.95 6.71 12.00 5.17
Price-to-Operating Cash Flow Ratio
 0.00 6.22 3.36 9.04 4.72
Price-to-Earnings Growth (PEG) Ratio
 0.30 0.54 -1.36 0.13 -0.05
Price-to-Fair Value
 1.13 0.99 0.83 1.08 0.89
Enterprise Value Multiple
 2.79 2.79 2.41 2.76 2.40
Enterprise Value
 6.98B 4.70B 3.57B 4.67B 3.30B
EV to EBITDA
 2.79 2.79 2.41 2.76 2.40
EV to Sales
 0.53 0.42 0.34 0.38 0.30
EV to Free Cash Flow
 0.00 12.23 4.23 8.60 3.52
EV to Operating Cash Flow
 0.00 4.49 2.12 6.48 3.21
Tangible Book Value Per Share
 568.43 457.36 492.06 420.09 379.09
Shareholders’ Equity Per Share
 569.30 458.66 492.98 421.90 381.94
Tax and Other Ratios
Effective Tax Rate
 0.31 0.33 0.28 0.41 0.51
Revenue Per Share
 1.00K 785.69 758.62 868.88 771.30
Net Income Per Share
 102.37 57.30 54.09 49.94 29.27
Tax Burden
 0.69 0.67 0.72 0.59 0.49
Interest Burden
 1.05 1.00 1.08 0.99 0.99
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 <0.01 0.00 0.00 0.00
Income Quality
 0.00 0.86 2.26 1.01 2.45
Currency in JPY