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Alpha Co., Ltd. (JP:4760)
:4760
Japanese Market

Alpha Co., Ltd. (4760) Ratios

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Alpha Co., Ltd. Ratios

JP:4760's free cash flow for Q4 2025 was ¥0.40. For the 2025 fiscal year, JP:4760's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.11 1.21 1.24 1.13 1.41
Quick Ratio
0.90 0.97 1.02 0.91 1.16
Cash Ratio
0.43 0.47 0.33 0.47 0.64
Solvency Ratio
0.04 0.05 0.05 -0.14 -0.05
Operating Cash Flow Ratio
0.00 -0.05 0.09 -0.17 -0.09
Short-Term Operating Cash Flow Coverage
0.00 -0.10 0.17 -0.28 -0.16
Net Current Asset Value
¥ -713.38M¥ -646.00M¥ -475.50M¥ -499.05M¥ 71.50M
Leverage Ratios
Debt-to-Assets Ratio
0.35 0.34 0.37 0.48 0.44
Debt-to-Equity Ratio
1.14 1.01 1.14 1.85 1.37
Debt-to-Capital Ratio
0.53 0.50 0.53 0.65 0.58
Long-Term Debt-to-Capital Ratio
0.25 0.27 0.30 0.38 0.35
Financial Leverage Ratio
3.29 2.98 3.09 3.88 3.10
Debt Service Coverage Ratio
0.12 0.16 0.16 -0.31 -0.11
Interest Coverage Ratio
13.71 15.58 10.45 -30.75 -16.13
Debt to Market Cap
1.23 0.96 1.15 1.88 1.34
Interest Debt Per Share
2.11K 1.94K 1.97K 2.27K 1.95K
Net Debt to EBITDA
2.67 2.51 5.83 -2.33 -4.21
Profitability Margins
Gross Profit Margin
38.95%39.34%39.83%37.63%38.93%
EBIT Margin
3.61%3.77%2.43%-7.03%-2.12%
EBITDA Margin
3.83%3.97%2.61%-6.80%-1.85%
Operating Profit Margin
3.48%3.68%1.87%-5.84%-2.60%
Pretax Profit Margin
3.35%3.53%2.25%-7.22%-2.28%
Net Profit Margin
1.74%2.01%2.18%-7.32%-2.38%
Continuous Operations Profit Margin
1.74%2.01%2.18%-7.32%-2.38%
Net Income Per EBT
51.79%56.76%96.52%101.32%104.26%
EBT Per EBIT
96.32%96.14%120.80%123.61%87.86%
Return on Assets (ROA)
2.30%2.82%3.12%-10.37%-3.80%
Return on Equity (ROE)
7.91%8.39%9.63%-40.19%-11.80%
Return on Capital Employed (ROCE)
9.11%9.07%4.90%-18.07%-8.20%
Return on Invested Capital (ROIC)
3.19%3.73%3.33%-10.81%-5.59%
Return on Tangible Assets
2.31%2.83%3.13%-10.39%-3.80%
Earnings Yield
8.18%7.93%9.70%-40.72%-11.55%
Efficiency Ratios
Receivables Turnover
5.98 6.80 6.76 6.24 6.74
Payables Turnover
5.15 6.52 6.60 9.20 9.58
Inventory Turnover
7.62 8.27 8.62 7.51 7.85
Fixed Asset Turnover
9.84 10.07 9.60 7.07 7.32
Asset Turnover
1.32 1.40 1.43 1.42 1.60
Working Capital Turnover Ratio
18.93 14.36 16.63 10.99 6.94
Cash Conversion Cycle
38.19 41.86 41.05 67.37 62.57
Days of Sales Outstanding
61.08 53.67 53.98 58.48 54.15
Days of Inventory Outstanding
47.92 44.15 42.35 48.58 46.52
Days of Payables Outstanding
70.81 55.96 55.27 39.69 38.09
Operating Cycle
109.01 97.82 96.33 107.06 100.67
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -124.84 206.78 -422.44 -192.48
Free Cash Flow Per Share
0.00 -130.92 185.70 -469.16 -253.92
CapEx Per Share
0.00 6.08 21.08 46.73 61.44
Free Cash Flow to Operating Cash Flow
0.00 1.05 0.90 1.11 1.32
Dividend Paid and CapEx Coverage Ratio
0.00 -2.23 9.73 -5.49 -1.90
Capital Expenditure Coverage Ratio
0.00 -20.53 9.81 -9.04 -3.13
Operating Cash Flow Coverage Ratio
0.00 -0.07 0.11 -0.19 -0.10
Operating Cash Flow to Sales Ratio
0.00 -0.02 0.03 -0.06 -0.03
Free Cash Flow Yield
0.00%-6.54%10.87%-39.03%-17.62%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
12.23 12.61 10.30 -2.46 -8.66
Price-to-Sales (P/S) Ratio
0.21 0.25 0.22 0.18 0.21
Price-to-Book (P/B) Ratio
0.92 1.06 0.99 0.99 1.02
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -15.29 9.20 -2.56 -5.67
Price-to-Operating Cash Flow Ratio
0.00 -16.04 8.26 -2.85 -7.49
Price-to-Earnings Growth (PEG) Ratio
-1.00 -3.01 -0.08 -0.01 0.11
Price-to-Fair Value
0.92 1.06 0.99 0.99 1.02
Enterprise Value Multiple
8.23 8.89 14.44 -4.97 -15.37
Enterprise Value
2.02B 2.24B 2.30B 1.82B 1.60B
EV to EBITDA
8.23 8.89 14.44 -4.97 -15.37
EV to Sales
0.31 0.35 0.38 0.34 0.28
EV to Free Cash Flow
0.00 -21.31 15.43 -4.82 -7.82
EV to Operating Cash Flow
0.00 -22.35 13.86 -5.35 -10.31
Tangible Book Value Per Share
1.81K 1.87K 1.70K 1.21K 1.41K
Shareholders’ Equity Per Share
1.84K 1.89K 1.72K 1.22K 1.41K
Tax and Other Ratios
Effective Tax Rate
0.48 0.43 0.03 -0.01 -0.04
Revenue Per Share
7.99K 7.92K 7.62K 6.69K 6.99K
Net Income Per Share
138.84 158.80 165.75 -489.47 -166.42
Tax Burden
0.52 0.57 0.97 1.01 1.04
Interest Burden
0.93 0.94 0.93 1.03 1.08
Research & Development to Revenue
0.02 0.02 0.02 0.03 0.03
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 -0.79 1.25 0.87 1.21
Currency in JPY