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

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Japan System Techniques Co., Ltd. Ratios

JP:4323's free cash flow for Q1 2025 was ¥0.27. For the 2025 fiscal year, JP:4323's free cash flow was decreased by ¥ and operating cash flow was ¥0.07. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.44 3.01 3.02 2.68 2.21
Quick Ratio
2.37 2.94 2.96 2.63 2.05
Cash Ratio
1.49 1.53 1.53 1.40 1.11
Solvency Ratio
0.32 0.32 0.30 0.24 0.13
Operating Cash Flow Ratio
0.42 0.36 0.23 0.25 0.49
Short-Term Operating Cash Flow Coverage
263.58 151.32 0.00 136.52 5.21
Net Current Asset Value
¥ 7.96B¥ 8.40B¥ 7.59B¥ 6.04B¥ 3.69B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 0.03
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 <0.01 0.06
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 0.06
Long-Term Debt-to-Capital Ratio
<0.01 <0.01 0.00 0.00 0.00
Financial Leverage Ratio
1.63 1.58 1.62 1.70 1.89
Debt Service Coverage Ratio
141.01 179.50 3.17K 157.00 1.98
Interest Coverage Ratio
369.98 6.98K 3.85K 1.67K 352.66
Debt to Market Cap
<0.01 <0.01 0.00 <0.01 0.05
Interest Debt Per Share
2.93 3.21 1.67 0.41 19.30
Net Debt to EBITDA
-2.76 -2.56 -2.72 -2.99 -3.71
Profitability Margins
Gross Profit Margin
28.67%27.76%27.11%26.58%24.59%
EBIT Margin
11.39%10.93%10.42%9.19%5.15%
EBITDA Margin
12.38%11.77%11.21%10.09%6.38%
Operating Profit Margin
11.31%10.66%10.14%9.35%6.47%
Pretax Profit Margin
11.49%10.93%10.42%9.18%5.14%
Net Profit Margin
8.60%7.97%7.54%6.22%3.08%
Continuous Operations Profit Margin
8.62%7.99%7.56%6.23%3.10%
Net Income Per EBT
74.80%72.93%72.33%67.71%59.99%
EBT Per EBIT
101.64%102.52%102.70%98.23%79.34%
Return on Assets (ROA)
11.06%10.42%10.18%8.56%4.50%
Return on Equity (ROE)
18.52%16.49%16.46%14.53%8.49%
Return on Capital Employed (ROCE)
20.71%18.86%18.77%18.32%14.35%
Return on Invested Capital (ROIC)
15.52%13.77%13.62%12.39%8.27%
Return on Tangible Assets
11.33%10.68%10.32%8.72%4.64%
Earnings Yield
4.86%4.69%8.03%8.81%7.10%
Efficiency Ratios
Receivables Turnover
5.47 3.65 3.60 3.87 4.77
Payables Turnover
17.68 13.23 11.46 11.38 13.87
Inventory Turnover
49.27 52.94 60.92 62.20 19.79
Fixed Asset Turnover
28.92 24.58 37.21 39.15 34.63
Asset Turnover
1.29 1.31 1.35 1.38 1.46
Working Capital Turnover Ratio
2.92 2.62 2.73 3.27 3.86
Cash Conversion Cycle
53.46 79.21 75.40 68.09 68.67
Days of Sales Outstanding
66.69 99.91 101.25 94.28 76.56
Days of Inventory Outstanding
7.41 6.89 5.99 5.87 18.44
Days of Payables Outstanding
20.64 27.59 31.84 32.06 26.32
Operating Cycle
74.10 106.80 107.24 100.15 95.00
Cash Flow Ratios
Operating Cash Flow Per Share
118.34 76.99 43.78 49.09 99.37
Free Cash Flow Per Share
113.93 56.57 39.80 45.55 94.57
CapEx Per Share
4.41 20.42 3.98 3.54 4.81
Free Cash Flow to Operating Cash Flow
0.96 0.73 0.91 0.93 0.95
Dividend Paid and CapEx Coverage Ratio
3.75 2.10 3.10 4.93 8.37
Capital Expenditure Coverage Ratio
26.83 3.77 10.99 13.86 20.68
Operating Cash Flow Coverage Ratio
46.31 24.07 26.61 136.52 5.19
Operating Cash Flow to Sales Ratio
0.10 0.07 0.05 0.05 0.11
Free Cash Flow Yield
5.30%3.12%4.42%7.14%24.89%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
20.57 21.31 12.46 11.35 14.08
Price-to-Sales (P/S) Ratio
1.77 1.70 0.94 0.71 0.43
Price-to-Book (P/B) Ratio
3.72 3.51 2.05 1.65 1.20
Price-to-Free Cash Flow (P/FCF) Ratio
18.85 32.05 22.61 14.00 4.02
Price-to-Operating Cash Flow Ratio
18.17 23.55 20.56 12.99 3.82
Price-to-Earnings Growth (PEG) Ratio
3.61 1.20 0.43 0.11 >-0.01
Price-to-Fair Value
3.72 3.51 2.05 1.65 1.20
Enterprise Value Multiple
11.50 11.87 5.65 4.01 3.09
Enterprise Value
42.82B 36.57B 14.91B 8.65B 3.71B
EV to EBITDA
11.50 11.87 5.65 4.01 3.09
EV to Sales
1.42 1.40 0.63 0.40 0.20
EV to Free Cash Flow
15.20 26.36 15.27 8.01 1.83
EV to Operating Cash Flow
14.64 19.37 13.88 7.44 1.74
Tangible Book Value Per Share
558.16 498.25 431.07 376.51 301.71
Shareholders’ Equity Per Share
578.66 516.08 439.03 386.63 317.90
Tax and Other Ratios
Effective Tax Rate
0.25 0.27 0.27 0.32 0.40
Revenue Per Share
1.22K 1.07K 958.86 903.26 875.98
Net Income Per Share
104.53 85.08 72.25 56.16 26.99
Tax Burden
0.75 0.73 0.72 0.68 0.60
Interest Burden
1.01 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.01 0.02 0.02 0.02
SG&A to Revenue
0.00 0.01 0.01 0.01 0.01
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.13 0.90 0.44 0.59 2.21
Currency in JPY
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