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Lion Corporation (JP:4912)
:4912
Japanese Market
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Lion (4912) Ratios

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Lion Ratios

JP:4912's free cash flow for Q1 2025 was ¥0.45. For the 2025 fiscal year, JP:4912's free cash flow was decreased by ¥ and operating cash flow was ¥0.06. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.95 1.62 1.68 1.67 1.47
Quick Ratio
1.45 1.23 1.30 1.30 1.20
Cash Ratio
0.70 0.60 0.71 0.70 0.73
Solvency Ratio
0.28 0.19 0.21 0.23 0.22
Operating Cash Flow Ratio
0.34 0.21 0.30 0.14 0.24
Short-Term Operating Cash Flow Coverage
17.03 203.16 29.28 13.68 28.99
Net Current Asset Value
¥ 71.73B¥ 44.04B¥ 47.58B¥ 69.14B¥ 54.77B
Leverage Ratios
Debt-to-Assets Ratio
0.06 0.06 0.07 0.02 0.02
Debt-to-Equity Ratio
0.10 0.11 0.12 0.03 0.04
Debt-to-Capital Ratio
0.09 0.10 0.11 0.03 0.03
Long-Term Debt-to-Capital Ratio
0.00 0.00 <0.01 <0.01 <0.01
Financial Leverage Ratio
1.60 1.74 1.78 1.70 1.88
Debt Service Coverage Ratio
12.97 38.07 21.23 24.18 23.25
Interest Coverage Ratio
29.61 24.32 161.13 229.25 301.88
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
110.12 109.65 113.60 29.27 28.42
Net Debt to EBITDA
-1.02 -1.27 -1.63 -1.93 -2.33
Profitability Margins
Gross Profit Margin
45.53%44.84%44.79%48.90%50.62%
EBIT Margin
7.45%5.76%8.07%9.35%12.56%
EBITDA Margin
12.14%10.78%10.88%12.58%13.68%
Operating Profit Margin
7.04%5.09%7.40%8.51%12.40%
Pretax Profit Margin
7.54%5.56%8.03%9.31%12.52%
Net Profit Margin
5.23%3.63%5.63%6.49%8.41%
Continuous Operations Profit Margin
5.40%4.14%5.93%6.94%8.99%
Net Income Per EBT
69.43%65.36%70.11%69.70%67.13%
EBT Per EBIT
107.12%109.12%108.49%109.34%100.95%
Return on Assets (ROA)
4.68%3.01%4.68%5.55%6.86%
Return on Equity (ROE)
7.55%5.22%8.30%9.44%12.89%
Return on Capital Employed (ROCE)
8.36%5.98%8.80%10.80%16.39%
Return on Invested Capital (ROIC)
6.15%4.43%6.44%7.97%11.65%
Return on Tangible Assets
4.90%3.16%4.93%5.88%7.17%
Earnings Yield
5.41%3.93%5.09%5.32%4.11%
Efficiency Ratios
Receivables Turnover
6.37 5.35 5.47 5.22 5.69
Payables Turnover
2.30 1.76 3.17 2.92 2.59
Inventory Turnover
3.88 3.96 3.99 3.62 3.89
Fixed Asset Turnover
2.68 2.34 2.41 2.90 2.88
Asset Turnover
0.89 0.83 0.83 0.86 0.82
Working Capital Turnover Ratio
3.79 4.35 4.12 4.27 4.29
Cash Conversion Cycle
-7.59 -46.94 43.01 45.62 17.19
Days of Sales Outstanding
57.27 68.18 66.72 69.88 64.12
Days of Inventory Outstanding
93.99 92.15 91.41 100.87 93.93
Days of Payables Outstanding
158.85 207.27 115.11 125.13 140.86
Operating Cycle
151.26 160.33 158.13 170.75 158.05
Cash Flow Ratios
Operating Cash Flow Per Share
139.74 105.72 147.36 66.37 140.10
Free Cash Flow Per Share
72.67 17.87 66.08 -81.26 47.46
CapEx Per Share
67.07 87.85 81.28 147.63 92.64
Free Cash Flow to Operating Cash Flow
0.52 0.17 0.45 -1.22 0.34
Dividend Paid and CapEx Coverage Ratio
1.49 0.93 1.40 0.39 1.22
Capital Expenditure Coverage Ratio
2.08 1.20 1.81 0.45 1.51
Operating Cash Flow Coverage Ratio
1.31 0.99 1.30 2.30 5.02
Operating Cash Flow to Sales Ratio
0.09 0.07 0.11 0.05 0.11
Free Cash Flow Yield
5.10%1.37%4.36%-5.29%1.90%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.72 25.45 19.65 18.81 24.31
Price-to-Sales (P/S) Ratio
0.96 0.92 1.11 1.22 2.04
Price-to-Book (P/B) Ratio
1.40 1.33 1.63 1.78 3.13
Price-to-Free Cash Flow (P/FCF) Ratio
19.86 73.23 22.91 -18.91 52.63
Price-to-Operating Cash Flow Ratio
10.51 12.38 10.27 23.16 17.83
Price-to-Earnings Growth (PEG) Ratio
7.79 -0.77 -3.43 -0.92 0.54
Price-to-Fair Value
1.40 1.33 1.63 1.78 3.13
Enterprise Value Multiple
6.91 7.30 8.54 7.77 12.61
Enterprise Value
342.49B 316.96B 362.22B 357.97B 612.77B
EV to EBITDA
6.81 7.30 8.54 7.77 12.61
EV to Sales
0.83 0.79 0.93 0.98 1.72
EV to Free Cash Flow
17.05 62.37 19.25 -15.15 44.41
EV to Operating Cash Flow
8.87 10.54 8.63 18.55 15.05
Tangible Book Value Per Share
1.05K 967.26 895.21 828.46 776.55
Shareholders’ Equity Per Share
1.05K 985.62 927.98 865.31 797.09
Tax and Other Ratios
Effective Tax Rate
0.26 0.25 0.26 0.25 0.28
Revenue Per Share
1.50K 1.42K 1.37K 1.26K 1.22K
Net Income Per Share
78.41 51.42 77.04 81.72 102.75
Tax Burden
0.69 0.65 0.70 0.70 0.67
Interest Burden
1.01 0.96 0.99 1.00 1.00
Research & Development to Revenue
0.00 0.03 0.03 0.03 0.03
SG&A to Revenue
0.10 0.40 0.39 0.40 0.41
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.55 2.06 1.34 0.57 0.92
Currency in JPY
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