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Business Engineering Corporation (JP:4828)
:4828
Japanese Market
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Business Engineering Corporation (4828) Ratios

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Business Engineering Corporation Ratios

JP:4828's free cash flow for Q1 2025 was ¥0.47. For the 2025 fiscal year, JP:4828's free cash flow was decreased by ¥ and operating cash flow was ¥0.33. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.85 2.65 2.63 2.21 2.00
Quick Ratio
2.85 2.65 2.63 2.21 1.91
Cash Ratio
1.82 1.76 1.69 1.23 1.04
Solvency Ratio
0.85 0.70 0.73 0.58 0.49
Operating Cash Flow Ratio
0.00 0.75 0.80 0.57 0.65
Short-Term Operating Cash Flow Coverage
0.00 35.54 32.79 22.87 8.46
Net Current Asset Value
¥ 10.07B¥ 7.82B¥ 6.70B¥ 4.85B¥ 3.73B
Leverage Ratios
Debt-to-Assets Ratio
0.00 <0.01 <0.01 <0.01 0.04
Debt-to-Equity Ratio
0.00 <0.01 0.01 0.01 0.07
Debt-to-Capital Ratio
0.00 <0.01 0.01 0.01 0.07
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.03
Financial Leverage Ratio
1.40 1.44 1.44 1.54 1.64
Debt Service Coverage Ratio
1.45K 32.52 29.58 22.45 6.50
Interest Coverage Ratio
1.62K 1.58K 1.32K 573.28 600.10
Debt to Market Cap
0.00 <0.01 <0.01 <0.01 0.02
Interest Debt Per Share
0.27 8.55 8.54 4.36 40.08
Net Debt to EBITDA
-1.58 -1.81 -1.74 -1.54 -1.38
Profitability Margins
Gross Profit Margin
44.60%40.28%37.80%33.12%31.17%
EBIT Margin
25.22%19.90%17.58%13.78%10.63%
EBITDA Margin
28.91%23.51%21.36%17.67%14.67%
Operating Profit Margin
24.05%19.93%17.54%13.59%11.38%
Pretax Profit Margin
25.20%19.89%17.56%13.75%11.34%
Net Profit Margin
17.91%13.47%12.58%9.25%7.22%
Continuous Operations Profit Margin
17.91%13.47%12.58%9.25%7.22%
Net Income Per EBT
71.07%67.72%71.63%67.29%63.65%
EBT Per EBIT
104.76%99.79%100.12%101.24%99.63%
Return on Assets (ROA)
20.12%16.71%17.36%14.30%12.30%
Return on Equity (ROE)
30.11%23.98%25.07%21.99%20.15%
Return on Capital Employed (ROCE)
37.64%35.43%34.96%32.28%30.94%
Return on Invested Capital (ROIC)
26.75%23.78%24.77%21.43%20.15%
Return on Tangible Assets
22.35%18.63%19.30%16.16%14.04%
Earnings Yield
5.19%5.98%6.47%3.55%6.28%
Efficiency Ratios
Receivables Turnover
4.83 5.53 5.68 5.12 5.63
Payables Turnover
17.23 27.54 23.08 25.50 18.58
Inventory Turnover
888.89 1.26K 4.63K 1.59K 34.00
Fixed Asset Turnover
115.14 114.72 43.35 39.68 39.26
Asset Turnover
1.12 1.24 1.38 1.55 1.70
Working Capital Turnover Ratio
2.24 2.68 3.20 4.06 5.49
Cash Conversion Cycle
54.80 53.07 48.58 57.20 55.93
Days of Sales Outstanding
75.58 66.03 64.32 71.29 64.84
Days of Inventory Outstanding
0.41 0.29 0.08 0.23 10.74
Days of Payables Outstanding
21.19 13.25 15.82 14.32 19.64
Operating Cycle
75.99 66.32 64.40 71.52 75.58
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 296.52 273.22 95.64 214.59
Free Cash Flow Per Share
0.00 214.19 213.93 65.03 150.39
CapEx Per Share
0.00 82.33 59.29 30.61 64.21
Free Cash Flow to Operating Cash Flow
0.00 0.72 0.78 0.68 0.70
Dividend Paid and CapEx Coverage Ratio
0.00 1.88 2.61 1.86 2.43
Capital Expenditure Coverage Ratio
0.00 3.60 4.61 3.12 3.34
Operating Cash Flow Coverage Ratio
0.00 35.54 32.79 22.87 5.39
Operating Cash Flow to Sales Ratio
0.00 0.18 0.18 0.13 0.14
Free Cash Flow Yield
0.00%5.84%7.13%3.36%8.67%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.79 16.73 15.46 28.19 15.93
Price-to-Sales (P/S) Ratio
3.37 2.25 1.95 2.61 1.15
Price-to-Book (P/B) Ratio
5.28 4.01 3.88 6.20 3.21
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 17.11 14.02 29.80 11.54
Price-to-Operating Cash Flow Ratio
0.00 12.36 10.98 20.26 8.09
Price-to-Earnings Growth (PEG) Ratio
1.10 1.29 0.08 -0.76 0.32
Price-to-Fair Value
5.28 4.01 3.88 6.20 3.21
Enterprise Value Multiple
10.07 7.78 7.37 13.22 6.46
Enterprise Value
65.15B 35.64B 29.13B 41.49B 16.92B
EV to EBITDA
10.35 7.78 7.37 13.22 6.46
EV to Sales
2.99 1.83 1.57 2.34 0.95
EV to Free Cash Flow
0.00 13.88 11.35 26.68 9.51
EV to Operating Cash Flow
0.00 10.03 8.89 18.14 6.66
Tangible Book Value Per Share
996.35 777.94 661.67 257.32 430.99
Shareholders’ Equity Per Share
1.16K 913.74 773.95 312.59 540.76
Tax and Other Ratios
Effective Tax Rate
0.29 0.32 0.28 0.33 0.32
Revenue Per Share
1.82K 1.63K 1.54K 742.66 1.51K
Net Income Per Share
325.64 219.10 194.02 68.73 108.94
Tax Burden
0.71 0.68 0.72 0.67 0.64
Interest Burden
1.00 1.00 1.00 1.00 1.07
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
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 1.35 1.01 0.94 1.25
Currency in JPY
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