JP:4396's free cash flow for Q3 2024 was ¥0.28. For the 2024 fiscal year, JP:4396's free cash flow was decreased by ¥ and operating cash flow was ¥0.10. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	1.77	1.91	1.84	1.71	1.70
Quick Ratio	1.76	1.90	1.83	1.69	1.65
Cash Ratio	0.96	1.00	0.92	0.88	0.86
Solvency Ratio	0.22	0.30	0.26	0.22	0.23
Operating Cash Flow Ratio	0.00	0.34	0.28	0.27	0.23
Short-Term Operating Cash Flow Coverage	0.00	1.97	1.41	1.12	0.91
Net Current Asset Value	¥ 3.12B	¥ 3.29B	¥ 2.39B	¥ 1.91B	¥ 1.65B
Leverage Ratios
Debt-to-Assets Ratio	0.14	0.11	0.14	0.15	0.15
Debt-to-Equity Ratio	0.33	0.21	0.29	0.35	0.34
Debt-to-Capital Ratio	0.25	0.17	0.23	0.26	0.25
Long-Term Debt-to-Capital Ratio	0.12	0.03	0.06	0.07	0.05
Financial Leverage Ratio	2.27	1.96	2.15	2.28	2.23
Debt Service Coverage Ratio	1.55	1.92	1.60	1.07	1.09
Interest Coverage Ratio	71.20	86.80	78.16	82.40	61.13
Debt to Market Cap	0.06	0.05	0.05	0.10	0.07
Interest Debt Per Share	194.67	104.37	118.43	118.28	98.80
Net Debt to EBITDA	-1.54	-1.59	-1.42	-1.48	-1.51
Profitability Margins
Gross Profit Margin	27.86%	27.65%	27.13%	26.77%	25.93%
EBIT Margin	8.45%	8.10%	7.52%	7.35%	6.55%
EBITDA Margin	9.32%	9.11%	8.61%	8.50%	7.79%
Operating Profit Margin	8.24%	7.58%	7.56%	7.39%	6.45%
Pretax Profit Margin	8.33%	8.02%	7.42%	7.26%	6.45%
Net Profit Margin	5.41%	5.56%	5.24%	4.85%	4.67%
Continuous Operations Profit Margin	5.41%	5.56%	5.24%	4.85%	4.67%
Net Income Per EBT	64.96%	69.33%	70.60%	66.79%	72.49%
EBT Per EBIT	101.12%	105.69%	98.20%	98.31%	99.94%
Return on Assets (ROA)	10.69%	12.33%	11.38%	10.05%	10.12%
Return on Equity (ROE)	26.52%	24.22%	24.49%	22.96%	22.54%
Return on Capital Employed (ROCE)	29.40%	29.51%	29.14%	28.98%	26.31%
Return on Invested Capital (ROIC)	16.71%	17.95%	17.71%	15.82%	15.55%
Return on Tangible Assets	11.12%	12.65%	11.78%	10.57%	10.46%
Earnings Yield	4.84%	6.31%	4.57%	6.52%	4.71%
Efficiency Ratios
Receivables Turnover	6.54	6.25	5.93	0.00	6.54
Payables Turnover	23.15	25.08	23.55	22.78	19.61
Inventory Turnover	439.30	274.63	201.32	167.86	65.98
Fixed Asset Turnover	46.08	46.98	24.20	25.80	44.56
Asset Turnover	1.98	2.22	2.17	2.07	2.17
Working Capital Turnover Ratio	5.79	6.15	6.55	6.73	7.48
Cash Conversion Cycle	40.88	45.15	47.86	-13.85	42.71
Days of Sales Outstanding	55.82	58.37	61.54	0.00	55.78
Days of Inventory Outstanding	0.83	1.33	1.81	2.17	5.53
Days of Payables Outstanding	15.77	14.55	15.50	16.02	18.61
Operating Cycle	56.65	59.70	63.36	2.17	61.32
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	141.81	103.02	97.34	68.82
Free Cash Flow Per Share	0.00	127.57	87.04	88.27	47.37
CapEx Per Share	0.00	14.25	15.98	9.07	21.45
Free Cash Flow to Operating Cash Flow	0.00	0.90	0.84	0.91	0.69
Dividend Paid and CapEx Coverage Ratio	0.00	2.88	2.35	2.32	2.21
Capital Expenditure Coverage Ratio	0.00	9.95	6.45	10.73	3.21
Operating Cash Flow Coverage Ratio	0.00	1.38	0.88	0.83	0.71
Operating Cash Flow to Sales Ratio	0.00	0.07	0.06	0.06	0.05
Free Cash Flow Yield	0.00%	6.81%	4.08%	7.58%	3.41%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	20.71	15.84	21.86	15.35	21.24
Price-to-Sales (P/S) Ratio	1.13	0.88	1.15	0.74	0.99
Price-to-Book (P/B) Ratio	5.02	3.84	5.35	3.52	4.79
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	14.68	24.50	13.20	29.34
Price-to-Operating Cash Flow Ratio	0.00	13.21	20.70	11.97	20.20
Price-to-Earnings Growth (PEG) Ratio	-4.80	0.75	0.77	0.96	0.46
Price-to-Fair Value	5.02	3.84	5.35	3.52	4.79
Enterprise Value Multiple	10.55	8.07	11.88	7.27	11.23
Enterprise Value	26.38B	16.20B	19.72B	10.01B	12.63B
EV to EBITDA	10.51	8.07	11.88	7.27	11.23
EV to Sales	0.98	0.74	1.02	0.62	0.88
EV to Free Cash Flow	0.00	12.27	21.88	10.96	25.87
EV to Operating Cash Flow	0.00	11.03	18.48	9.94	17.81
Tangible Book Value Per Share	532.39	463.98	369.24	293.86	269.76
Shareholders’ Equity Per Share	583.36	488.26	398.27	330.57	290.43
Tax and Other Ratios
Effective Tax Rate	0.35	0.31	0.29	0.33	0.28
Revenue Per Share	2.61K	2.13K	1.86K	1.56K	1.40K
Net Income Per Share	141.42	118.24	97.52	75.91	65.45
Tax Burden	0.65	0.69	0.71	0.67	0.72
Interest Burden	0.99	0.99	0.99	0.99	0.98
Research & Development to Revenue	0.00	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	0.00	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	0.00	0.00	<0.01	<0.01	<0.01
Income Quality	0.00	1.20	0.75	0.86	0.76

Currency in JPY

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