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Lancers, Inc. (JP:4484)
:4484
Japanese Market

Lancers, Inc. (4484) Ratios

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Lancers, Inc. Ratios

JP:4484's free cash flow for Q1 2026 was ¥0.42. For the 2026 fiscal year, JP:4484'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
1.84 1.54 1.26 1.43 1.79
Quick Ratio
1.83 1.54 1.26 1.43 1.78
Cash Ratio
1.32 1.08 0.74 0.97 1.28
Solvency Ratio
0.15 0.11 -0.06 -0.36 0.06
Operating Cash Flow Ratio
0.00 0.18 -0.18 -0.19 0.15
Short-Term Operating Cash Flow Coverage
0.00 4.72 -5.87 0.00 0.00
Net Current Asset Value
¥ 585.88M¥ 339.91M¥ 100.03M¥ 708.45M¥ 1.25B
Leverage Ratios
Debt-to-Assets Ratio
0.24 0.19 0.14 0.00 0.00
Debt-to-Equity Ratio
0.60 0.56 0.43 0.00 0.00
Debt-to-Capital Ratio
0.38 0.36 0.30 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.32 0.33 0.27 0.00 0.00
Financial Leverage Ratio
2.55 2.98 3.21 2.39 1.87
Debt Service Coverage Ratio
1.88 3.75 -2.02 -5.23K 233.21
Interest Coverage Ratio
18.44 16.98 -71.75 -3.22K 107.69
Debt to Market Cap
0.17 0.14 0.09 0.00 0.00
Interest Debt Per Share
52.51 41.92 26.68 <0.01 0.02
Net Debt to EBITDA
-4.25 -5.52 7.69 2.76 -22.40
Profitability Margins
Gross Profit Margin
42.56%48.05%47.21%49.18%49.78%
EBIT Margin
2.26%1.48%-4.80%-16.09%0.95%
EBITDA Margin
5.60%4.82%-2.38%-14.23%2.35%
Operating Profit Margin
1.98%1.65%-5.20%-9.01%0.95%
Pretax Profit Margin
2.17%1.38%-4.87%-16.09%1.25%
Net Profit Margin
3.58%2.43%-4.96%-16.51%0.96%
Continuous Operations Profit Margin
3.58%2.43%-4.96%-16.51%0.96%
Net Income Per EBT
164.73%176.23%101.84%102.56%76.44%
EBT Per EBIT
109.54%83.56%93.79%178.62%132.20%
Return on Assets (ROA)
4.81%3.16%-7.76%-23.67%1.08%
Return on Equity (ROE)
12.84%9.40%-24.92%-56.58%2.02%
Return on Capital Employed (ROCE)
4.59%4.25%-18.95%-30.86%1.99%
Return on Invested Capital (ROIC)
6.98%7.22%-18.53%-31.65%1.52%
Return on Tangible Assets
5.84%3.98%-10.53%-27.74%1.28%
Earnings Yield
3.45%2.39%-4.97%-16.43%0.32%
Efficiency Ratios
Receivables Turnover
6.71 6.20 5.97 6.36 -62.78
Payables Turnover
9.47 7.92 7.34 10.70 9.46
Inventory Turnover
1.67K 0.00 2.54M 604.43 203.66
Fixed Asset Turnover
130.81 1.52K 110.89 87.12 276.06
Asset Turnover
1.34 1.30 1.56 1.43 1.13
Working Capital Turnover Ratio
3.93 6.56 8.22 4.15 2.97
Cash Conversion Cycle
16.02 12.78 11.42 23.91 -42.59
Days of Sales Outstanding
54.36 58.87 61.16 57.42 -5.81
Days of Inventory Outstanding
0.22 0.00 <0.01 0.60 1.79
Days of Payables Outstanding
38.56 46.09 49.74 34.12 38.57
Operating Cycle
54.58 58.87 61.16 58.02 -4.02
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 19.93 -20.69 -20.13 15.00
Free Cash Flow Per Share
0.00 13.94 -30.19 -30.90 9.11
CapEx Per Share
0.00 5.98 9.50 10.77 5.90
Free Cash Flow to Operating Cash Flow
0.00 0.70 1.46 1.54 0.61
Dividend Paid and CapEx Coverage Ratio
0.00 3.33 -2.18 -1.87 2.54
Capital Expenditure Coverage Ratio
0.00 3.33 -2.18 -1.87 2.54
Operating Cash Flow Coverage Ratio
0.00 0.48 -0.78 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00 0.07 -0.07 -0.08 0.06
Free Cash Flow Yield
0.00%4.76%-9.87%-11.75%1.26%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
29.00 41.88 -20.12 -6.09 312.55
Price-to-Sales (P/S) Ratio
1.04 1.02 1.00 1.00 3.00
Price-to-Book (P/B) Ratio
3.56 3.94 5.01 3.44 6.31
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 21.02 -10.13 -8.51 79.29
Price-to-Operating Cash Flow Ratio
0.00 14.70 -14.79 -13.07 48.12
Price-to-Earnings Growth (PEG) Ratio
2.79 -0.29 0.31 <0.01 -2.88
Price-to-Fair Value
3.56 3.94 5.01 3.44 6.31
Enterprise Value Multiple
14.28 15.61 -34.25 -4.30 105.11
Enterprise Value
3.86B 3.44B 3.92B 2.49B 9.56B
EV to EBITDA
14.28 15.61 -34.25 -4.30 105.11
EV to Sales
0.80 0.75 0.82 0.61 2.47
EV to Free Cash Flow
0.00 15.52 -8.28 -5.18 65.36
EV to Operating Cash Flow
0.00 10.86 -12.08 -7.96 39.67
Tangible Book Value Per Share
47.62 28.72 9.63 49.62 81.71
Shareholders’ Equity Per Share
86.63 74.40 61.03 76.36 114.37
Tax and Other Ratios
Effective Tax Rate
-0.65 -0.76 -0.02 -0.03 0.24
Revenue Per Share
296.70 287.93 306.52 261.74 240.84
Net Income Per Share
10.62 7.00 -15.21 -43.20 2.31
Tax Burden
1.65 1.76 1.02 1.03 0.76
Interest Burden
0.96 0.93 1.02 1.00 1.32
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.07 0.42 0.47 0.50 0.43
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 2.85 1.39 0.48 4.96
Currency in JPY