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Johnan Academic Preparatory Institute, Inc. (JP:4720)
:4720
Japanese Market

Johnan Academic Preparatory Institute, Inc. (4720) Ratios

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Johnan Academic Preparatory Institute, Inc. Ratios

JP:4720's free cash flow for Q3 2024 was ¥0.20. For the 2024 fiscal year, JP:4720's free cash flow was decreased by ¥ and operating cash flow was ¥-0.05. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
1.30 1.28 1.30 1.35 1.38
Quick Ratio
1.27 1.26 1.27 1.32 1.32
Cash Ratio
0.98 0.92 0.98 0.98 0.92
Solvency Ratio
<0.01 <0.01 <0.01 -0.12 -0.26
Operating Cash Flow Ratio
0.03 0.05 0.03 0.27 -0.51
Short-Term Operating Cash Flow Coverage
0.16 0.28 0.16 2.11 -4.31
Net Current Asset Value
¥ -1.02B¥ -997.42M¥ -1.02B¥ -1.07B¥ -1.03B
Leverage Ratios
Debt-to-Assets Ratio
0.16 0.13 0.16 0.17 0.16
Debt-to-Equity Ratio
0.41 0.34 0.41 0.44 0.33
Debt-to-Capital Ratio
0.29 0.25 0.29 0.31 0.25
Long-Term Debt-to-Capital Ratio
0.20 0.17 0.20 0.24 0.20
Financial Leverage Ratio
2.54 2.59 2.54 2.58 2.07
Debt Service Coverage Ratio
0.10 0.06 0.10 -1.77 -4.42
Interest Coverage Ratio
-4.26 5.48 -4.26 10.08 -208.29
Debt to Market Cap
0.26 0.21 0.26 0.28 0.27
Interest Debt Per Share
105.89 80.24 105.89 118.27 118.10
Net Debt to EBITDA
-9.91 -7.30 -9.91 2.16 0.54
Profitability Margins
Gross Profit Margin
26.33%25.45%26.33%27.89%18.39%
EBIT Margin
-1.38%-0.41%-1.38%-8.96%-17.63%
EBITDA Margin
1.29%1.84%1.29%-5.12%-12.76%
Operating Profit Margin
-0.55%0.52%-0.55%1.25%-11.16%
Pretax Profit Margin
-1.51%-0.51%-1.51%-9.08%-17.68%
Net Profit Margin
-2.27%-2.09%-2.27%-10.18%-18.50%
Continuous Operations Profit Margin
-2.27%-2.08%-2.27%-10.18%-18.50%
Net Income Per EBT
150.85%411.27%150.85%112.10%104.64%
EBT Per EBIT
272.94%-98.36%272.94%-726.97%158.37%
Return on Assets (ROA)
-2.63%-2.51%-2.63%-11.71%-17.95%
Return on Equity (ROE)
-6.67%-6.51%-6.67%-30.17%-37.25%
Return on Capital Employed (ROCE)
-0.93%0.91%-0.93%2.07%-14.41%
Return on Invested Capital (ROIC)
-1.29%3.47%-1.29%2.19%-14.42%
Return on Tangible Assets
-2.68%-2.55%-2.68%-12.03%-19.97%
Earnings Yield
-4.35%-4.04%-4.35%-19.90%-32.79%
Efficiency Ratios
Receivables Turnover
41.07 25.92 41.07 34.00 0.00
Payables Turnover
182.21 259.56 182.21 135.02 154.39
Inventory Turnover
97.95 114.34 97.95 69.40 53.78
Fixed Asset Turnover
2.22 2.78 2.22 2.26 1.99
Asset Turnover
1.16 1.20 1.16 1.15 0.97
Working Capital Turnover Ratio
11.04 12.65 11.04 10.91 8.83
Cash Conversion Cycle
10.61 15.87 10.61 13.29 4.42
Days of Sales Outstanding
8.89 14.08 8.89 10.74 0.00
Days of Inventory Outstanding
3.73 3.19 3.73 5.26 6.79
Days of Payables Outstanding
2.00 1.41 2.00 2.70 2.36
Operating Cycle
12.61 17.27 12.61 16.00 6.79
Cash Flow Ratios
Operating Cash Flow Per Share
6.22 8.76 6.22 55.82 -92.27
Free Cash Flow Per Share
-4.43 2.92 -4.43 40.26 -108.56
CapEx Per Share
10.66 5.83 10.66 15.56 16.29
Free Cash Flow to Operating Cash Flow
-0.71 0.33 -0.71 0.72 1.18
Dividend Paid and CapEx Coverage Ratio
0.39 0.79 0.39 2.66 -3.48
Capital Expenditure Coverage Ratio
0.58 1.50 0.58 3.59 -5.67
Operating Cash Flow Coverage Ratio
0.06 0.11 0.06 0.48 -0.78
Operating Cash Flow to Sales Ratio
<0.01 0.01 <0.01 0.07 -0.13
Free Cash Flow Yield
-1.13%0.78%-1.13%10.06%-27.14%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-22.98 -24.75 -22.98 -5.03 -3.05
Price-to-Sales (P/S) Ratio
0.52 0.52 0.52 0.51 0.56
Price-to-Book (P/B) Ratio
1.53 1.61 1.53 1.52 1.14
Price-to-Free Cash Flow (P/FCF) Ratio
-88.87 128.97 -88.87 9.94 -3.68
Price-to-Operating Cash Flow Ratio
63.30 43.06 63.30 7.17 -4.34
Price-to-Earnings Growth (PEG) Ratio
0.29 2.21 0.29 0.13 <0.01
Price-to-Fair Value
1.53 1.61 1.53 1.52 1.14
Enterprise Value Multiple
30.67 20.82 30.67 -7.84 -3.88
Enterprise Value
2.35B 2.24B 2.35B 2.51B 2.83B
EV to EBITDA
30.67 20.82 30.67 -7.84 -3.88
EV to Sales
0.39 0.38 0.39 0.40 0.50
EV to Free Cash Flow
-67.17 95.48 -67.17 7.79 -3.23
EV to Operating Cash Flow
47.85 31.88 47.85 5.62 -3.80
Tangible Book Value Per Share
242.85 223.39 242.85 245.71 278.23
Shareholders’ Equity Per Share
257.25 234.10 257.25 263.77 352.11
Tax and Other Ratios
Effective Tax Rate
-0.51 -3.10 -0.51 -0.12 -0.05
Revenue Per Share
754.75 728.62 754.75 781.92 709.00
Net Income Per Share
-17.15 -15.23 -17.15 -79.59 -131.16
Tax Burden
1.51 4.11 1.51 1.12 1.05
Interest Burden
1.09 1.23 1.09 1.01 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.02 0.02 0.02 0.02 0.03
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
-0.55 -2.36 -0.55 -0.79 0.74
Currency in JPY
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