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

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Alpha Co., Ltd. Ratios

JP:4760's free cash flow for Q2 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 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.26 1.13 1.41 1.51 1.35
Quick Ratio
1.02 0.91 1.16 1.29 1.12
Cash Ratio
0.55 0.47 0.64 0.73 0.57
Solvency Ratio
0.04 -0.14 -0.05 -0.26 -0.23
Operating Cash Flow Ratio
0.00 -0.17 -0.09 0.06 -0.20
Short-Term Operating Cash Flow Coverage
0.00 -0.28 -0.16 0.12 -0.41
Net Current Asset Value
¥ -488.15M¥ -499.05M¥ 71.50M¥ 236.76M¥ 263.99M
Leverage Ratios
Debt-to-Assets Ratio
0.37 0.48 0.44 0.38 0.31
Debt-to-Equity Ratio
1.20 1.85 1.37 1.05 0.68
Debt-to-Capital Ratio
0.55 0.65 0.58 0.51 0.40
Long-Term Debt-to-Capital Ratio
0.33 0.38 0.35 0.30 0.16
Financial Leverage Ratio
3.27 3.88 3.10 2.76 2.21
Debt Service Coverage Ratio
0.13 -0.31 -0.11 -0.72 -0.55
Interest Coverage Ratio
13.57 -30.75 -16.13 -9.87 -67.47
Debt to Market Cap
0.89 1.88 1.34 1.27 1.01
Interest Debt Per Share
1.97K 2.27K 1.95K 1.82K 1.63K
Net Debt to EBITDA
2.42 -2.33 -4.21 -0.25 -0.51
Profitability Margins
Gross Profit Margin
39.44%37.63%38.93%42.86%37.76%
EBIT Margin
2.96%-7.03%-2.12%-11.64%-7.75%
EBITDA Margin
3.14%-6.80%-1.85%-10.59%-6.47%
Operating Profit Margin
2.93%-5.84%-2.60%-1.53%-7.74%
Pretax Profit Margin
2.71%-7.22%-2.28%-11.80%-7.86%
Net Profit Margin
1.54%-7.32%-2.38%-11.97%-9.96%
Continuous Operations Profit Margin
1.54%-7.32%-2.38%-11.97%-9.96%
Net Income Per EBT
56.90%101.32%104.26%101.50%126.72%
EBT Per EBIT
92.52%123.61%87.86%771.05%101.58%
Return on Assets (ROA)
2.25%-10.37%-3.80%-18.05%-14.36%
Return on Equity (ROE)
7.14%-40.19%-11.80%-49.83%-31.78%
Return on Capital Employed (ROCE)
7.92%-18.07%-8.20%-4.30%-20.37%
Return on Invested Capital (ROIC)
3.21%-10.81%-5.59%-3.08%-18.35%
Return on Tangible Assets
2.26%-10.39%-3.80%-18.05%-14.59%
Earnings Yield
5.41%-40.72%-11.55%-60.36%-47.04%
Efficiency Ratios
Receivables Turnover
7.44 6.24 6.74 6.36 6.21
Payables Turnover
6.02 9.20 9.58 9.41 10.13
Inventory Turnover
7.91 7.51 7.85 8.33 8.57
Fixed Asset Turnover
9.85 7.07 7.32 7.40 4.56
Asset Turnover
1.46 1.42 1.60 1.51 1.44
Working Capital Turnover Ratio
12.99 10.99 6.94 7.33 7.38
Cash Conversion Cycle
34.65 67.37 62.57 62.39 65.34
Days of Sales Outstanding
49.08 58.48 54.15 57.38 58.75
Days of Inventory Outstanding
46.16 48.58 46.52 43.82 42.61
Days of Payables Outstanding
60.59 39.69 38.09 38.81 36.02
Operating Cycle
95.24 107.06 100.67 101.20 101.36
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -422.44 -192.48 130.37 -478.97
Free Cash Flow Per Share
0.00 -469.16 -253.92 44.74 -572.32
CapEx Per Share
0.00 46.73 61.44 85.63 93.35
Free Cash Flow to Operating Cash Flow
0.00 1.11 1.32 0.34 1.19
Dividend Paid and CapEx Coverage Ratio
0.00 -5.49 -1.90 1.04 -3.12
Capital Expenditure Coverage Ratio
0.00 -9.04 -3.13 1.52 -5.13
Operating Cash Flow Coverage Ratio
0.00 -0.19 -0.10 0.07 -0.30
Operating Cash Flow to Sales Ratio
0.00 -0.06 -0.03 0.02 -0.06
Free Cash Flow Yield
0.00%-39.03%-17.62%3.15%-35.46%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.42 -2.46 -8.66 -1.66 -2.13
Price-to-Sales (P/S) Ratio
0.28 0.18 0.21 0.20 0.21
Price-to-Book (P/B) Ratio
1.35 0.99 1.02 0.83 0.68
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -2.56 -5.67 31.78 -2.82
Price-to-Operating Cash Flow Ratio
0.00 -2.85 -7.49 10.91 -3.37
Price-to-Earnings Growth (PEG) Ratio
-3.85 -0.01 0.11 -0.13 <0.01
Price-to-Fair Value
1.35 0.99 1.02 0.83 0.68
Enterprise Value Multiple
11.45 -4.97 -15.37 -2.12 -3.78
Enterprise Value
2.26B 1.82B 1.60B 1.30B 1.50B
EV to EBITDA
11.49 -4.97 -15.37 -2.12 -3.78
EV to Sales
0.36 0.34 0.28 0.22 0.24
EV to Free Cash Flow
0.00 -4.82 -7.82 36.00 -3.26
EV to Operating Cash Flow
0.00 -5.35 -10.31 12.35 -3.89
Tangible Book Value Per Share
1.60K 1.21K 1.41K 1.72K 2.31K
Shareholders’ Equity Per Share
1.63K 1.22K 1.41K 1.72K 2.39K
Tax and Other Ratios
Effective Tax Rate
0.43 -0.01 -0.04 -0.02 -0.27
Revenue Per Share
7.77K 6.69K 6.99K 7.17K 7.62K
Net Income Per Share
119.71 -489.47 -166.42 -858.36 -759.28
Tax Burden
0.57 1.01 1.04 1.02 1.27
Interest Burden
0.92 1.03 1.08 1.01 1.01
Research & Development to Revenue
<0.01 0.03 0.03 0.02 0.02
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 0.87 1.21 -0.15 0.80
Currency in JPY
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