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CEL Corporation (JP:5078)
:5078
Japanese Market

CEL Corporation (5078) Ratios

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CEL Corporation Ratios

JP:5078's free cash flow for Q2 2025 was ¥0.22. For the 2025 fiscal year, JP:5078's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
5.93 5.27 4.94 6.23 2.67
Quick Ratio
4.86 4.56 4.34 5.44 2.15
Cash Ratio
4.73 4.44 4.11 4.48 2.12
Solvency Ratio
0.34 0.35 0.27 0.28 1.15
Operating Cash Flow Ratio
0.00 0.36 1.01 -1.32 -0.45
Short-Term Operating Cash Flow Coverage
0.00 0.00 21.71 -20.91 -3.54
Net Current Asset Value
¥ 17.83B¥ 17.58B¥ 16.56B¥ 16.15B¥ 14.87B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 0.00 <0.01 <0.01 0.04
Debt-to-Equity Ratio
<0.01 0.00 0.01 0.01 0.07
Debt-to-Capital Ratio
<0.01 0.00 0.01 0.01 0.06
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.19 1.22 1.24 1.19 1.54
Debt Service Coverage Ratio
19.62 1.97K 6.29 5.03 9.26
Interest Coverage Ratio
1.53K 2.52K 774.04 1.02K 44.60
Debt to Market Cap
<0.01 0.00 0.02 0.02 0.21
Interest Debt Per Share
19.76 0.24 58.75 58.38 371.77
Net Debt to EBITDA
-9.01 -8.34 -9.64 -9.93 -1.02
Profitability Margins
Gross Profit Margin
20.65%19.70%17.15%15.96%16.36%
EBIT Margin
7.86%8.63%7.19%5.88%95.44%
EBITDA Margin
8.66%9.30%7.88%6.61%97.69%
Operating Profit Margin
7.86%8.44%7.09%5.77%4.95%
Pretax Profit Margin
7.98%8.62%7.18%5.87%95.33%
Net Profit Margin
5.24%5.92%4.80%3.99%57.96%
Continuous Operations Profit Margin
5.24%5.92%4.80%3.99%57.96%
Net Income Per EBT
65.69%68.65%66.90%68.02%60.80%
EBT Per EBIT
101.51%102.22%101.26%101.74%1927.18%
Return on Assets (ROA)
4.69%5.69%4.59%3.81%38.94%
Return on Equity (ROE)
5.66%6.94%5.71%4.54%60.10%
Return on Capital Employed (ROCE)
8.26%9.75%8.25%6.41%5.00%
Return on Invested Capital (ROIC)
5.41%6.70%5.46%4.31%2.86%
Return on Tangible Assets
4.71%5.72%4.61%3.82%39.08%
Earnings Yield
7.07%9.62%9.46%9.87%192.29%
Efficiency Ratios
Receivables Turnover
69.09 59.02 27.28 7.29 84.57
Payables Turnover
33.34 25.07 25.12 29.71 22.35
Inventory Turnover
4.46 6.47 7.46 7.17 3.27
Fixed Asset Turnover
11.20 13.05 12.10 11.38 10.23
Asset Turnover
0.90 0.96 0.96 0.95 0.67
Working Capital Turnover Ratio
1.23 1.37 1.38 1.34 1.91
Cash Conversion Cycle
76.13 48.02 47.78 88.67 99.63
Days of Sales Outstanding
5.28 6.18 13.38 50.08 4.32
Days of Inventory Outstanding
81.80 56.39 48.93 50.88 111.65
Days of Payables Outstanding
10.95 14.56 14.53 12.28 16.33
Operating Cycle
87.08 62.58 62.31 100.95 115.97
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 449.97 1.26K -1.21K -1.29K
Free Cash Flow Per Share
0.00 433.73 1.17K -1.29K -1.32K
CapEx Per Share
0.00 16.24 92.56 74.42 29.42
Free Cash Flow to Operating Cash Flow
0.00 0.96 0.93 1.06 1.02
Dividend Paid and CapEx Coverage Ratio
0.00 3.65 7.29 -8.12 -11.75
Capital Expenditure Coverage Ratio
0.00 27.71 13.64 -16.30 -44.02
Operating Cash Flow Coverage Ratio
0.00 0.00 21.71 -20.91 -3.54
Operating Cash Flow to Sales Ratio
0.00 0.06 0.19 -0.20 -0.23
Free Cash Flow Yield
0.00%9.99%34.31%-51.30%-76.99%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
14.27 10.39 10.57 10.14 0.52
Price-to-Sales (P/S) Ratio
0.75 0.62 0.51 0.40 0.30
Price-to-Book (P/B) Ratio
0.80 0.72 0.60 0.46 0.31
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 10.01 2.91 -1.95 -1.30
Price-to-Operating Cash Flow Ratio
0.00 9.65 2.70 -2.07 -1.33
Price-to-Earnings Growth (PEG) Ratio
-1.22 0.35 0.35 -0.11 <0.01
Price-to-Fair Value
0.80 0.72 0.60 0.46 0.31
Enterprise Value Multiple
-0.38 -1.73 -3.19 -3.80 -0.71
Enterprise Value
-857.25M -3.84B -5.81B -5.37B -12.75B
EV to EBITDA
-0.45 -1.73 -3.19 -3.80 -0.71
EV to Sales
-0.04 -0.16 -0.25 -0.25 -0.69
EV to Free Cash Flow
0.00 -2.61 -1.44 1.21 2.98
EV to Operating Cash Flow
0.00 -2.52 -1.34 1.28 3.05
Tangible Book Value Per Share
6.11K 5.99K 5.62K 5.42K 5.47K
Shareholders’ Equity Per Share
6.15K 6.02K 5.65K 5.45K 5.50K
Tax and Other Ratios
Effective Tax Rate
0.34 0.31 0.33 0.32 0.39
Revenue Per Share
6.55K 7.05K 6.72K 6.20K 5.71K
Net Income Per Share
343.06 417.62 322.54 247.64 3.31K
Tax Burden
0.66 0.69 0.67 0.68 0.61
Interest Burden
1.01 1.00 1.00 1.00 1.00
Research & Development to Revenue
<0.01 <0.01 0.00 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.00 0.00 0.11
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.08 2.62 -3.33 -0.24
Currency in JPY