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Japan System Techniques Co., Ltd. (JP:4323)
:4323
Japanese Market

Japan System Techniques Co., Ltd. (4323) Ratios

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Japan System Techniques Co., Ltd. Ratios

JP:4323's free cash flow for Q2 2025 was ¥0.30. For the 2025 fiscal year, JP:4323's free cash flow was decreased by ¥ and operating cash flow was ¥0.15. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.00 2.75 3.01 3.02 2.68
Quick Ratio
2.89 2.69 2.94 2.96 2.63
Cash Ratio
1.62 1.17 1.53 1.53 1.40
Solvency Ratio
0.42 0.34 0.32 0.30 0.24
Operating Cash Flow Ratio
0.71 0.29 0.36 0.23 0.25
Short-Term Operating Cash Flow Coverage
358.89 132.48 151.32 0.00 136.52
Net Current Asset Value
¥ 9.19B¥ 8.57B¥ 8.40B¥ 7.59B¥ 6.04B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
<0.01 <0.01 <0.01 0.00 0.00
Financial Leverage Ratio
1.51 1.55 1.58 1.62 1.70
Debt Service Coverage Ratio
146.77 129.56 179.50 3.17K 157.00
Interest Coverage Ratio
366.13 402.37 6.98K 3.85K 1.67K
Debt to Market Cap
<0.01 <0.01 <0.01 0.00 <0.01
Interest Debt Per Share
2.87 3.09 3.21 1.67 0.41
Net Debt to EBITDA
-2.17 -1.98 -2.56 -2.72 -2.99
Profitability Margins
Gross Profit Margin
29.43%28.21%27.76%27.11%26.58%
EBIT Margin
12.43%11.16%10.93%10.42%9.19%
EBITDA Margin
13.44%12.13%11.77%11.21%10.09%
Operating Profit Margin
12.38%10.87%10.66%10.14%9.35%
Pretax Profit Margin
12.53%11.13%10.93%10.42%9.18%
Net Profit Margin
9.29%8.33%7.97%7.54%6.22%
Continuous Operations Profit Margin
9.31%8.36%7.99%7.56%6.23%
Net Income Per EBT
74.11%74.86%72.93%72.33%67.71%
EBT Per EBIT
101.28%102.37%102.52%102.70%98.23%
Return on Assets (ROA)
12.64%10.67%10.42%10.18%8.56%
Return on Equity (ROE)
19.88%16.55%16.49%16.46%14.53%
Return on Capital Employed (ROCE)
22.33%18.92%18.86%18.77%18.32%
Return on Invested Capital (ROIC)
16.58%14.20%13.77%13.62%12.39%
Return on Tangible Assets
12.95%10.95%10.68%10.32%8.72%
Earnings Yield
4.80%5.50%4.69%8.03%8.81%
Efficiency Ratios
Receivables Turnover
4.77 3.35 3.65 3.60 3.87
Payables Turnover
15.27 13.95 13.23 11.46 11.38
Inventory Turnover
34.83 58.80 52.94 60.92 62.20
Fixed Asset Turnover
30.54 26.85 24.58 37.21 39.15
Asset Turnover
1.36 1.28 1.31 1.35 1.38
Working Capital Turnover Ratio
2.92 2.78 2.62 2.73 3.27
Cash Conversion Cycle
63.04 89.02 79.21 75.40 68.09
Days of Sales Outstanding
76.47 108.97 99.91 101.25 94.28
Days of Inventory Outstanding
10.48 6.21 6.89 5.99 5.87
Days of Payables Outstanding
23.91 26.16 27.59 31.84 32.06
Operating Cycle
86.95 115.18 106.80 107.24 100.15
Cash Flow Ratios
Operating Cash Flow Per Share
161.17 71.38 76.99 43.78 49.09
Free Cash Flow Per Share
159.28 66.64 56.57 39.80 45.55
CapEx Per Share
1.89 4.74 20.42 3.98 3.54
Free Cash Flow to Operating Cash Flow
0.99 0.93 0.73 0.91 0.93
Dividend Paid and CapEx Coverage Ratio
5.56 2.60 2.10 3.10 4.93
Capital Expenditure Coverage Ratio
85.41 15.06 3.77 10.99 13.86
Operating Cash Flow Coverage Ratio
65.94 25.80 24.07 26.61 136.52
Operating Cash Flow to Sales Ratio
0.13 0.06 0.07 0.05 0.05
Free Cash Flow Yield
6.56%3.69%3.12%4.42%7.14%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
20.42 18.19 21.31 12.46 11.35
Price-to-Sales (P/S) Ratio
1.90 1.52 1.70 0.94 0.71
Price-to-Book (P/B) Ratio
3.89 3.01 3.51 2.05 1.65
Price-to-Free Cash Flow (P/FCF) Ratio
14.93 27.08 32.05 22.61 14.00
Price-to-Operating Cash Flow Ratio
14.75 25.29 23.55 20.56 12.99
Price-to-Earnings Growth (PEG) Ratio
1.81 1.09 1.20 0.43 0.11
Price-to-Fair Value
3.89 3.01 3.51 2.05 1.65
Enterprise Value Multiple
11.94 10.51 11.87 5.65 4.01
Enterprise Value
50.96B 37.40B 36.57B 14.91B 8.65B
EV to EBITDA
12.23 10.51 11.87 5.65 4.01
EV to Sales
1.64 1.28 1.40 0.63 0.40
EV to Free Cash Flow
12.95 22.79 26.36 15.27 8.01
EV to Operating Cash Flow
12.79 21.28 19.37 13.88 7.44
Tangible Book Value Per Share
590.96 578.46 498.25 431.07 376.51
Shareholders’ Equity Per Share
610.66 599.57 516.08 439.03 386.63
Tax and Other Ratios
Effective Tax Rate
0.26 0.25 0.27 0.27 0.32
Revenue Per Share
1.25K 1.19K 1.07K 958.86 903.26
Net Income Per Share
116.48 99.24 85.08 72.25 56.16
Tax Burden
0.74 0.75 0.73 0.72 0.68
Interest Burden
1.01 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.02 0.01 0.02 0.02
SG&A to Revenue
0.00 0.00 0.01 0.01 0.01
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.38 0.72 0.90 0.44 0.59
Currency in JPY