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Liberta Co., Ltd. (JP:4935)
:4935
Japanese Market

Liberta Co., Ltd. (4935) Ratios

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Liberta Co., Ltd. Ratios

JP:4935's free cash flow for Q2 2025 was ¥0.43. For the 2025 fiscal year, JP:4935's free cash flow was decreased by ¥ and operating cash flow was ¥>-0.01. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.18 1.34 1.49 1.63 2.60
Quick Ratio
0.59 0.83 0.99 1.09 1.58
Cash Ratio
0.29 0.28 0.34 0.42 0.92
Solvency Ratio
0.01 0.03 0.06 0.05 0.13
Operating Cash Flow Ratio
0.00 -0.16 0.16 -0.34 0.40
Short-Term Operating Cash Flow Coverage
0.00 -0.25 0.30 -0.67 1.28
Net Current Asset Value
¥ -225.54M¥ -61.27M¥ 9.71M¥ 55.94M¥ 1.06B
Leverage Ratios
Debt-to-Assets Ratio
0.53 0.53 0.45 0.46 0.28
Debt-to-Equity Ratio
2.70 2.19 1.52 1.55 0.62
Debt-to-Capital Ratio
0.73 0.69 0.60 0.61 0.38
Long-Term Debt-to-Capital Ratio
0.38 0.41 0.40 0.44 0.27
Financial Leverage Ratio
5.08 4.09 3.38 3.38 2.23
Debt Service Coverage Ratio
0.03 0.08 0.19 0.19 0.66
Interest Coverage Ratio
-0.07 2.46 9.26 10.16 31.76
Debt to Market Cap
0.36 0.61 1.22 1.43 0.41
Interest Debt Per Share
123.06 581.47 421.73 412.39 142.27
Net Debt to EBITDA
14.83 9.38 5.05 4.70 -0.43
Profitability Margins
Gross Profit Margin
40.73%38.65%40.26%39.18%42.85%
EBIT Margin
-0.44%0.93%2.54%3.28%5.46%
EBITDA Margin
1.73%3.01%4.49%4.64%5.70%
Operating Profit Margin
-0.03%0.83%2.43%2.52%5.00%
Pretax Profit Margin
-0.81%0.59%2.28%3.03%5.31%
Net Profit Margin
-1.54%-0.25%1.57%1.73%3.98%
Continuous Operations Profit Margin
-1.54%-0.25%1.58%1.87%3.98%
Net Income Per EBT
188.46%-41.54%69.00%56.87%75.01%
EBT Per EBIT
2519.52%70.86%93.53%120.33%106.19%
Return on Assets (ROA)
-2.04%-0.33%2.02%2.16%6.80%
Return on Equity (ROE)
-9.95%-1.35%6.82%7.29%15.16%
Return on Capital Employed (ROCE)
-0.12%2.52%5.93%5.60%13.13%
Return on Invested Capital (ROIC)
-0.11%-0.59%2.78%2.46%8.42%
Return on Tangible Assets
-2.27%-0.37%2.34%2.42%6.87%
Earnings Yield
-1.29%-0.38%5.44%6.71%9.91%
Efficiency Ratios
Receivables Turnover
9.09 5.06 5.62 5.47 10.76
Payables Turnover
5.06 9.61 5.70 6.32 10.19
Inventory Turnover
2.05 2.90 3.24 3.22 2.74
Fixed Asset Turnover
12.95 12.68 10.30 9.37 127.43
Asset Turnover
1.33 1.34 1.28 1.25 1.71
Working Capital Turnover Ratio
9.78 6.90 5.15 4.26 2.87
Cash Conversion Cycle
146.27 159.89 113.42 122.14 131.51
Days of Sales Outstanding
40.14 72.19 64.89 66.70 33.92
Days of Inventory Outstanding
178.25 125.70 112.54 113.22 133.40
Days of Payables Outstanding
72.11 38.00 64.02 57.78 35.82
Operating Cycle
218.39 197.89 177.43 179.92 167.33
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -96.71 69.70 -134.43 71.12
Free Cash Flow Per Share
0.00 -104.68 52.35 -138.80 66.87
CapEx Per Share
0.00 7.97 17.36 4.37 4.25
Free Cash Flow to Operating Cash Flow
0.00 1.08 0.75 1.03 0.94
Dividend Paid and CapEx Coverage Ratio
0.00 -5.71 2.64 -8.92 4.80
Capital Expenditure Coverage Ratio
0.00 -12.13 4.02 -30.78 16.75
Operating Cash Flow Coverage Ratio
0.00 -0.17 0.17 -0.33 0.50
Operating Cash Flow to Sales Ratio
0.00 -0.07 0.06 -0.12 0.08
Free Cash Flow Yield
0.00%-11.16%15.20%-48.36%19.38%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-72.85 -264.45 18.38 14.90 10.09
Price-to-Sales (P/S) Ratio
1.11 0.65 0.29 0.26 0.40
Price-to-Book (P/B) Ratio
7.54 3.56 1.25 1.09 1.53
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -8.96 6.58 -2.07 5.16
Price-to-Operating Cash Flow Ratio
0.00 -9.70 4.94 -2.13 4.85
Price-to-Earnings Growth (PEG) Ratio
-5.92 2.23 -6.81 -0.34 0.65
Price-to-Fair Value
7.54 3.56 1.25 1.09 1.53
Enterprise Value Multiple
79.02 30.92 11.48 10.23 6.62
Enterprise Value
13.16B 8.04B 3.65B 3.16B 1.90B
EV to EBITDA
82.98 30.92 11.48 10.23 6.62
EV to Sales
1.44 0.93 0.52 0.48 0.38
EV to Free Cash Flow
0.00 -12.86 11.75 -3.82 4.85
EV to Operating Cash Flow
0.00 -13.92 8.82 -3.95 4.56
Tangible Book Value Per Share
21.24 131.16 145.80 165.85 221.25
Shareholders’ Equity Per Share
45.07 263.34 274.83 264.32 225.49
Tax and Other Ratios
Effective Tax Rate
-0.89 1.43 0.31 0.38 0.25
Revenue Per Share
304.04 1.45K 1.19K 1.12K 858.63
Net Income Per Share
-4.67 -3.55 18.74 19.26 34.18
Tax Burden
1.88 -0.42 0.69 0.57 0.75
Interest Burden
1.85 0.64 0.90 0.92 0.97
Research & Development to Revenue
<0.01 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.02 0.02 0.03 0.03 0.03
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 -11.33 2.57 -3.97 1.56
Currency in JPY