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CE Holdings Co., Ltd. (JP:4320)
:4320
Japanese Market
4320
CE Holdings Co., Ltd.
RESEARCH TOOLSreports

CE Holdings Co., Ltd. (4320) Ratios

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CE Holdings Co., Ltd. Ratios

JP:4320's free cash flow for Q3 2025 was ¥0.16. For the 2025 fiscal year, JP:4320's free cash flow was decreased by ¥ and operating cash flow was ¥-0.01. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 3.18 3.18 2.63 1.95 2.18
Quick Ratio
 3.06 3.06 2.54 1.88 2.07
Cash Ratio
 1.76 1.76 1.35 0.87 1.21
Solvency Ratio
 0.55 0.55 0.14 0.24 0.20
Operating Cash Flow Ratio
 0.22 0.35 0.27 0.22 0.48
Short-Term Operating Cash Flow Coverage
 1.10 1.75 1.03 1.05 2.21
Net Current Asset Value
¥ 5.17B¥ 5.17B¥ 2.82B¥ 2.39B¥ 2.28B
Leverage Ratios
Debt-to-Assets Ratio
 0.11 0.11 0.19 0.13 0.17
Debt-to-Equity Ratio
 0.18 0.18 0.35 0.23 0.34
Debt-to-Capital Ratio
 0.15 0.15 0.26 0.19 0.25
Long-Term Debt-to-Capital Ratio
 0.10 0.10 0.19 0.10 0.17
Financial Leverage Ratio
 1.53 1.53 1.84 1.85 1.94
Debt Service Coverage Ratio
 2.51 3.88 0.96 1.60 1.49
Interest Coverage Ratio
 114.99 111.16 94.62 180.51 129.75
Debt to Market Cap
 0.09 0.12 0.31 0.16 0.27
Interest Debt Per Share
 95.70 93.79 143.94 95.33 126.53
Net Debt to EBITDA
 -1.73 -1.25 -1.34 -1.01 -1.43
Profitability Margins
Gross Profit Margin
22.35%22.34%23.12%27.07%23.05%
EBIT Margin
9.15%14.38%5.02%9.31%7.84%
EBITDA Margin
12.99%18.05%8.51%12.53%10.54%
Operating Profit Margin
9.22%8.92%7.89%9.21%7.53%
Pretax Profit Margin
14.28%14.30%4.94%9.26%7.78%
Net Profit Margin
9.84%9.84%0.85%5.04%4.29%
Continuous Operations Profit Margin
10.54%10.54%1.31%5.67%4.98%
Net Income Per EBT
68.87%68.82%17.18%54.47%55.13%
EBT Per EBIT
154.86%160.36%62.56%100.59%103.42%
Return on Assets (ROA)
12.22%12.22%1.10%6.11%5.39%
Return on Equity (ROE)
21.86%18.76%2.02%11.31%10.45%
Return on Capital Employed (ROCE)
14.76%14.27%13.65%16.46%13.49%
Return on Invested Capital (ROIC)
10.29%9.95%3.33%9.17%7.91%
Return on Tangible Assets
13.28%13.29%1.21%6.84%5.93%
Earnings Yield
10.06%12.89%1.76%7.74%8.45%
Efficiency Ratios
Receivables Turnover
 4.46 4.46 4.55 4.05 0.00
Payables Turnover
 10.49 10.49 11.08 7.33 8.94
Inventory Turnover
 36.73 36.74 41.83 42.16 30.11
Fixed Asset Turnover
 9.33 9.33 8.45 7.21 7.88
Asset Turnover
 1.24 1.24 1.29 1.21 1.26
Working Capital Turnover Ratio
 2.72 2.92 3.61 3.75 3.39
Cash Conversion Cycle
 57.01 57.02 56.01 49.02 -28.70
Days of Sales Outstanding
 81.87 81.87 80.22 90.15 0.00
Days of Inventory Outstanding
 9.94 9.94 8.73 8.66 12.12
Days of Payables Outstanding
 34.80 34.79 32.94 49.79 40.83
Operating Cycle
 91.81 91.80 88.94 98.81 12.12
Cash Flow Ratios
Operating Cash Flow Per Share
 40.73 63.35 49.75 53.14 103.19
Free Cash Flow Per Share
 36.84 57.63 5.95 -3.09 3.04
CapEx Per Share
 3.88 5.71 43.81 56.24 100.16
Free Cash Flow to Operating Cash Flow
 0.90 0.91 0.12 -0.06 0.03
Dividend Paid and CapEx Coverage Ratio
 1.90 2.76 0.86 0.78 0.95
Capital Expenditure Coverage Ratio
 10.48 11.09 1.14 0.94 1.03
Operating Cash Flow Coverage Ratio
 0.43 0.68 0.35 0.56 0.82
Operating Cash Flow to Sales Ratio
 0.04 0.06 0.05 0.06 0.11
Free Cash Flow Yield
3.41%7.51%1.28%-0.52%0.66%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 9.94 7.76 56.85 12.92 11.83
Price-to-Sales (P/S) Ratio
 1.05 0.76 0.48 0.65 0.51
Price-to-Book (P/B) Ratio
 1.86 1.46 1.15 1.46 1.24
Price-to-Free Cash Flow (P/FCF) Ratio
 29.30 13.31 78.04 -191.60 152.46
Price-to-Operating Cash Flow Ratio
 24.60 12.11 9.33 11.16 4.49
Price-to-Earnings Growth (PEG) Ratio
 0.17 <0.01 -0.69 0.75 -1.56
Price-to-Fair Value
 1.86 1.46 1.15 1.46 1.24
Enterprise Value Multiple
 6.37 2.98 4.32 4.19 3.39
Enterprise Value
 13.11B 8.52B 5.35B 7.16B 4.89B
EV to EBITDA
 6.37 2.98 4.32 4.19 3.39
EV to Sales
 0.83 0.54 0.37 0.53 0.36
EV to Free Cash Flow
 23.04 9.38 59.55 -154.55 107.21
EV to Operating Cash Flow
 20.84 8.53 7.12 9.00 3.16
Tangible Book Value Per Share
 506.45 496.31 369.20 359.56 339.01
Shareholders’ Equity Per Share
 537.75 526.99 403.37 405.98 374.33
Tax and Other Ratios
Effective Tax Rate
 0.26 0.26 0.73 0.39 0.36
Revenue Per Share
 1.03K 1.00K 962.55 910.31 911.86
Net Income Per Share
 100.84 98.85 8.16 45.91 39.13
Tax Burden
 0.69 0.69 0.17 0.54 0.55
Interest Burden
 1.56 0.99 0.98 0.99 0.99
Research & Development to Revenue
 0.00 <0.01 <0.01 0.01 0.01
SG&A to Revenue
 0.00 0.00 0.02 0.03 0.02
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.66 0.64 6.10 0.63 1.45
Currency in JPY