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CellSource Co., Ltd. (JP:4880)
:4880
Japanese Market
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CellSource Co., Ltd. (4880) Ratios

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CellSource Co., Ltd. Ratios

JP:4880's free cash flow for Q2 2025 was ¥0.57. For the 2025 fiscal year, JP:4880's free cash flow was decreased by ¥ and operating cash flow was ¥0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
8.32 12.36 5.01 4.65 7.02
Quick Ratio
7.88 11.68 4.73 4.39 6.59
Cash Ratio
7.13 10.57 3.84 3.80 5.69
Solvency Ratio
0.12 1.46 1.33 1.09 1.09
Operating Cash Flow Ratio
0.41 1.87 1.04 1.42 1.07
Short-Term Operating Cash Flow Coverage
1.32 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 4.19B¥ 4.91B¥ 3.26B¥ 2.30B¥ 1.86B
Leverage Ratios
Debt-to-Assets Ratio
0.03 0.01 0.00 <0.01 <0.01
Debt-to-Equity Ratio
0.04 0.02 0.00 <0.01 <0.01
Debt-to-Capital Ratio
0.04 0.02 0.00 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.20 1.11 1.22 1.24 1.15
Debt Service Coverage Ratio
0.75 2.61K 98.09K 5.20K 1.18K
Interest Coverage Ratio
-97.77 3.22K 142.82K 7.30K 1.45K
Debt to Market Cap
0.02 0.00 0.00 0.00 0.00
Interest Debt Per Share
12.24 5.19 <0.01 0.07 0.25
Net Debt to EBITDA
-54.31 -3.58 -1.90 -2.27 -3.68
Profitability Margins
Gross Profit Margin
49.44%70.60%71.70%70.97%67.85%
EBIT Margin
-3.11%27.49%37.05%34.47%22.26%
EBITDA Margin
2.11%28.96%38.49%36.33%25.68%
Operating Profit Margin
-3.54%27.08%36.76%33.96%22.40%
Pretax Profit Margin
-3.15%27.48%37.05%34.44%22.25%
Net Profit Margin
-1.30%20.47%23.82%22.29%14.77%
Continuous Operations Profit Margin
-1.30%20.47%23.82%22.29%14.77%
Net Income Per EBT
41.43%74.47%64.27%64.73%66.39%
EBT Per EBIT
88.98%101.49%100.80%101.40%99.34%
Return on Assets (ROA)
-0.68%13.42%22.13%19.36%11.65%
Return on Equity (ROE)
-0.83%14.88%26.89%23.95%13.42%
Return on Capital Employed (ROCE)
-2.04%19.00%41.50%36.34%20.33%
Return on Invested Capital (ROIC)
-0.82%14.11%26.67%23.51%13.48%
Return on Tangible Assets
-0.69%13.46%22.18%19.42%11.68%
Earnings Yield
-0.45%2.74%1.24%0.54%0.54%
Efficiency Ratios
Receivables Turnover
11.28 12.48 6.58 9.51 8.25
Payables Turnover
22.42 17.57 11.03 20.67 19.97
Inventory Turnover
6.69 4.33 5.33 5.12 4.51
Fixed Asset Turnover
3.75 4.31 16.40 15.67 13.08
Asset Turnover
0.52 0.66 0.93 0.87 0.79
Working Capital Turnover Ratio
0.82 1.07 1.53 1.40 1.13
Cash Conversion Cycle
70.65 92.69 90.90 91.98 106.93
Days of Sales Outstanding
32.37 29.25 55.50 38.40 44.24
Days of Inventory Outstanding
54.56 84.21 68.51 71.24 80.97
Days of Payables Outstanding
16.28 20.77 33.10 17.66 18.28
Operating Cycle
86.93 113.46 124.00 109.64 125.21
Cash Flow Ratios
Operating Cash Flow Per Share
13.29 44.84 45.42 48.50 18.30
Free Cash Flow Per Share
6.28 25.83 40.10 45.18 16.48
CapEx Per Share
7.01 19.01 5.31 3.32 1.81
Free Cash Flow to Operating Cash Flow
0.47 0.58 0.88 0.93 0.90
Dividend Paid and CapEx Coverage Ratio
0.79 1.15 8.55 14.61 10.09
Capital Expenditure Coverage Ratio
1.90 2.36 8.55 14.61 10.09
Operating Cash Flow Coverage Ratio
1.09 8.68 0.00 818.77 77.07
Operating Cash Flow to Sales Ratio
0.07 0.19 0.20 0.31 0.18
Free Cash Flow Yield
1.12%1.45%0.91%0.69%0.58%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-217.97 36.47 80.58 185.38 186.58
Price-to-Sales (P/S) Ratio
2.84 7.46 19.19 41.32 27.56
Price-to-Book (P/B) Ratio
1.79 5.43 21.67 44.39 25.04
Price-to-Free Cash Flow (P/FCF) Ratio
87.54 69.04 109.59 144.32 171.89
Price-to-Operating Cash Flow Ratio
41.38 39.77 96.77 134.44 154.86
Price-to-Earnings Growth (PEG) Ratio
-140.05 -3.51 1.46 1.41 5.92
Price-to-Fair Value
1.79 5.43 21.67 44.39 25.04
Enterprise Value Multiple
80.46 22.19 47.97 111.49 103.65
Enterprise Value
6.69B 28.99B 78.90B 118.35B 49.39B
EV to EBITDA
82.67 22.19 47.97 111.49 103.65
EV to Sales
1.74 6.43 18.46 40.50 26.62
EV to Free Cash Flow
53.69 59.44 105.42 141.44 166.00
EV to Operating Cash Flow
25.39 34.24 93.08 131.76 149.55
Tangible Book Value Per Share
304.63 327.37 202.28 146.28 112.86
Shareholders’ Equity Per Share
307.59 328.42 202.84 146.88 113.17
Tax and Other Ratios
Effective Tax Rate
0.59 0.26 0.36 0.35 0.34
Revenue Per Share
193.40 238.85 229.01 157.78 102.80
Net Income Per Share
-2.52 48.88 54.54 35.17 15.19
Tax Burden
0.41 0.74 0.64 0.65 0.66
Interest Burden
1.01 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.02 0.02 0.02 <0.01
SG&A to Revenue
0.00 0.10 0.08 0.07 0.09
Stock-Based Compensation to Revenue
>-0.01 <0.01 <0.01 <0.01 <0.01
Income Quality
1.09 0.68 0.54 0.89 0.80
Currency in JPY
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