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Computer Institute Of Japan, Ltd. (JP:4826)
:4826
Japanese Market
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Computer Institute Of Japan, Ltd. (4826) Ratios

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Computer Institute Of Japan, Ltd. Ratios

JP:4826's free cash flow for Q3 2024 was ¥0.21. For the 2024 fiscal year, JP:4826's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.41 3.64 4.05 4.30 4.24
Quick Ratio
3.40 3.63 4.04 4.29 4.23
Cash Ratio
2.21 2.41 2.82 2.25 2.31
Solvency Ratio
0.42 0.34 0.40 0.42 0.35
Operating Cash Flow Ratio
0.00 0.30 0.54 0.55 0.23
Short-Term Operating Cash Flow Coverage
0.00 2.26 3.66 5.64 1.25
Net Current Asset Value
¥ 9.47B¥ 10.28B¥ 10.83B¥ 9.39B¥ 9.94B
Leverage Ratios
Debt-to-Assets Ratio
0.03 0.03 0.03 0.02 0.03
Debt-to-Equity Ratio
0.04 0.04 0.04 0.02 0.04
Debt-to-Capital Ratio
0.04 0.03 0.04 0.02 0.04
Long-Term Debt-to-Capital Ratio
<0.01 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.29 1.27 1.26 1.21 1.24
Debt Service Coverage Ratio
2.64 2.58 2.76 4.44 1.97
Interest Coverage Ratio
432.44 767.57 1.13K 940.84 1.37K
Debt to Market Cap
0.02 0.02 0.03 0.03 0.06
Interest Debt Per Share
11.38 9.01 13.61 7.12 14.13
Net Debt to EBITDA
-3.38 -4.28 -4.56 -3.65 -4.22
Profitability Margins
Gross Profit Margin
20.27%20.53%21.32%20.48%19.36%
EBIT Margin
8.02%6.58%7.76%6.58%6.76%
EBITDA Margin
9.01%8.12%9.17%7.87%7.64%
Operating Profit Margin
7.69%7.64%8.01%7.31%6.80%
Pretax Profit Margin
8.35%6.57%7.75%6.57%6.75%
Net Profit Margin
5.56%3.69%5.00%4.52%4.52%
Continuous Operations Profit Margin
5.56%3.69%5.00%4.52%4.52%
Net Income Per EBT
66.57%56.11%64.51%68.84%66.93%
EBT Per EBIT
108.61%86.01%96.82%89.85%99.30%
Return on Assets (ROA)
8.01%5.13%6.43%5.82%5.67%
Return on Equity (ROE)
10.41%6.54%8.08%7.07%7.03%
Return on Capital Employed (ROCE)
14.10%13.48%12.88%11.37%10.53%
Return on Invested Capital (ROIC)
9.00%7.30%8.01%7.67%6.76%
Return on Tangible Assets
8.57%5.36%6.72%6.17%5.85%
Earnings Yield
5.36%3.54%7.08%10.05%10.09%
Efficiency Ratios
Receivables Turnover
6.56 6.28 0.00 0.00 5.42
Payables Turnover
21.92 20.81 21.42 22.56 23.23
Inventory Turnover
884.99 674.62 398.90 1.17K 534.97
Fixed Asset Turnover
82.06 74.86 58.42 31.57 74.37
Asset Turnover
1.44 1.39 1.29 1.29 1.25
Working Capital Turnover Ratio
2.82 2.42 2.25 2.21 2.10
Cash Conversion Cycle
39.43 41.14 -16.12 -15.86 52.31
Days of Sales Outstanding
55.68 58.14 0.00 0.00 67.34
Days of Inventory Outstanding
0.41 0.54 0.92 0.31 0.68
Days of Payables Outstanding
16.65 17.54 17.04 16.18 15.71
Operating Cycle
56.09 58.68 0.92 0.31 68.03
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 20.31 49.66 39.90 17.68
Free Cash Flow Per Share
0.00 17.74 46.48 29.62 12.17
CapEx Per Share
0.00 2.57 3.17 10.28 5.51
Free Cash Flow to Operating Cash Flow
0.00 0.87 0.94 0.74 0.69
Dividend Paid and CapEx Coverage Ratio
0.00 1.71 3.14 2.01 1.27
Capital Expenditure Coverage Ratio
0.00 7.89 15.65 3.88 3.21
Operating Cash Flow Coverage Ratio
0.00 2.26 3.66 5.64 1.25
Operating Cash Flow to Sales Ratio
0.00 0.05 0.08 0.07 0.03
Free Cash Flow Yield
0.00%3.84%11.25%12.12%5.29%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.58 28.25 14.12 9.95 9.91
Price-to-Sales (P/S) Ratio
1.02 1.04 0.71 0.45 0.45
Price-to-Book (P/B) Ratio
1.91 1.85 1.14 0.70 0.70
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 26.05 8.89 8.25 18.90
Price-to-Operating Cash Flow Ratio
0.00 22.75 8.32 6.12 13.01
Price-to-Earnings Growth (PEG) Ratio
0.42 -1.74 0.74 1.70 -0.83
Price-to-Fair Value
1.91 1.85 1.14 0.70 0.70
Enterprise Value Multiple
7.94 8.55 3.14 2.07 1.64
Enterprise Value
19.36B 17.85B 6.59B 3.49B 2.56B
EV to EBITDA
7.99 8.55 3.14 2.07 1.64
EV to Sales
0.72 0.69 0.29 0.16 0.13
EV to Free Cash Flow
0.00 17.35 3.63 2.98 5.30
EV to Operating Cash Flow
0.00 15.15 3.40 2.21 3.65
Tangible Book Value Per Share
232.09 236.32 342.44 323.78 317.26
Shareholders’ Equity Per Share
253.31 250.22 362.09 347.43 330.08
Tax and Other Ratios
Effective Tax Rate
0.33 0.44 0.35 0.31 0.33
Revenue Per Share
469.41 443.80 585.38 542.78 513.66
Net Income Per Share
26.11 16.35 29.27 24.56 23.21
Tax Burden
0.67 0.56 0.65 0.69 0.67
Interest Burden
1.04 1.00 1.00 1.00 1.00
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.01 <0.01 0.01 <0.01 0.01
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.24 1.09 1.12 0.51
Currency in JPY
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