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Accrete, Inc. (JP:4395)
:4395
Japanese Market

Accrete, Inc. (4395) Ratios

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Accrete, Inc. Ratios

JP:4395's free cash flow for Q2 2025 was ¥0.27. For the 2025 fiscal year, JP:4395'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 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.14 2.14 2.23 2.16 2.20
Quick Ratio
2.09 2.09 2.23 2.16 2.14
Cash Ratio
0.62 0.62 1.23 1.39 1.47
Solvency Ratio
0.18 0.18 0.14 0.09 0.36
Operating Cash Flow Ratio
0.00 -0.23 0.18 0.15 0.66
Short-Term Operating Cash Flow Coverage
0.00 -0.64 0.61 0.45 2.32
Net Current Asset Value
¥ 1.57B¥ 1.57B¥ 1.17B¥ 774.00M¥ 524.36M
Leverage Ratios
Debt-to-Assets Ratio
0.20 0.20 0.14 0.22 0.27
Debt-to-Equity Ratio
0.41 0.41 0.28 0.55 0.81
Debt-to-Capital Ratio
0.29 0.29 0.22 0.36 0.45
Long-Term Debt-to-Capital Ratio
0.16 0.16 0.08 0.23 0.36
Financial Leverage Ratio
2.05 2.05 2.01 2.52 2.96
Debt Service Coverage Ratio
0.73 0.73 0.10 0.33 2.28
Interest Coverage Ratio
41.37 41.37 51.64 39.68 152.53
Debt to Market Cap
0.17 0.18 0.12 0.15 0.07
Interest Debt Per Share
208.88 217.35 89.32 163.59 232.75
Net Debt to EBITDA
0.15 0.15 -33.33 -5.86 -0.63
Profitability Margins
Gross Profit Margin
24.04%24.04%24.59%29.21%37.13%
EBIT Margin
6.01%6.02%-1.71%-0.07%19.57%
EBITDA Margin
8.64%8.65%0.46%2.83%21.82%
Operating Profit Margin
6.02%6.02%5.23%5.71%18.94%
Pretax Profit Margin
5.94%5.94%-1.82%-0.22%19.45%
Net Profit Margin
3.50%3.50%1.16%0.62%13.76%
Continuous Operations Profit Margin
3.83%3.83%-1.73%-0.46%13.43%
Net Income Per EBT
58.89%58.89%-63.77%-278.55%70.74%
EBT Per EBIT
98.67%98.67%-34.73%-3.87%102.68%
Return on Assets (ROA)
4.34%4.34%2.05%0.79%17.30%
Return on Equity (ROE)
11.06%8.92%4.11%2.00%51.17%
Return on Capital Employed (ROCE)
10.70%10.70%13.89%10.69%34.12%
Return on Invested Capital (ROIC)
5.95%5.95%11.52%9.34%20.99%
Return on Tangible Assets
5.90%5.90%2.55%1.11%24.95%
Earnings Yield
3.93%3.91%1.72%0.56%4.37%
Efficiency Ratios
Receivables Turnover
3.26 3.26 6.41 6.95 6.71
Payables Turnover
10.82 10.82 9.24 6.45 8.21
Inventory Turnover
70.22 70.22 0.00 0.00 41.38
Fixed Asset Turnover
274.65 274.65 235.59 181.10 187.40
Asset Turnover
1.24 1.24 1.77 1.29 1.26
Working Capital Turnover Ratio
3.81 4.50 4.23 3.28 3.93
Cash Conversion Cycle
83.47 83.47 17.45 -4.01 18.79
Days of Sales Outstanding
111.99 111.99 56.95 52.54 54.42
Days of Inventory Outstanding
5.20 5.20 0.00 0.00 8.82
Days of Payables Outstanding
33.72 33.72 39.50 56.55 44.45
Operating Cycle
117.19 117.19 56.95 52.54 63.24
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -75.26 37.74 33.57 167.99
Free Cash Flow Per Share
0.00 -75.87 37.57 33.04 164.60
CapEx Per Share
0.00 0.61 4.35 0.53 3.39
Free Cash Flow to Operating Cash Flow
0.00 1.01 1.00 0.98 0.98
Dividend Paid and CapEx Coverage Ratio
0.00 -13.86 8.65 3.24 12.43
Capital Expenditure Coverage Ratio
0.00 -123.26 8.67 63.67 49.54
Operating Cash Flow Coverage Ratio
0.00 -0.35 0.43 0.21 0.73
Operating Cash Flow to Sales Ratio
0.00 -0.06 0.03 0.04 0.16
Free Cash Flow Yield
0.00%-6.39%5.02%3.15%4.91%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
25.45 25.56 58.05 178.74 22.86
Price-to-Sales (P/S) Ratio
0.94 0.89 0.67 1.10 3.14
Price-to-Book (P/B) Ratio
2.27 2.28 2.39 3.57 11.70
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -15.64 19.94 31.78 20.35
Price-to-Operating Cash Flow Ratio
0.00 -15.77 19.85 31.28 19.94
Price-to-Earnings Growth (PEG) Ratio
0.12 0.10 0.48 -1.86 0.13
Price-to-Fair Value
2.27 2.28 2.39 3.57 11.70
Enterprise Value Multiple
10.99 10.48 113.45 32.98 13.79
Enterprise Value
8.35B 7.98B 3.30B 5.07B 18.62B
EV to EBITDA
10.99 10.48 113.45 32.98 13.79
EV to Sales
0.95 0.91 0.52 0.93 3.01
EV to Free Cash Flow
0.00 -15.86 15.41 26.99 19.47
EV to Operating Cash Flow
0.00 -15.99 15.34 26.56 19.08
Tangible Book Value Per Share
319.94 332.91 242.91 167.14 115.10
Shareholders’ Equity Per Share
500.67 520.96 313.62 294.02 286.36
Tax and Other Ratios
Effective Tax Rate
0.36 0.36 0.05 -1.08 0.31
Revenue Per Share
1.28K 1.33K 1.11K 954.83 1.07K
Net Income Per Share
44.64 46.45 12.90 5.87 146.54
Tax Burden
0.59 0.59 -0.64 -2.79 0.71
Interest Burden
0.99 0.99 1.06 3.13 0.99
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.02 0.02 0.02
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 -1.62 2.94 5.79 1.15
Currency in JPY