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S.Science Company, Ltd. (JP:5721)
:5721
Japanese Market

S.Science Company, Ltd. (5721) Ratios

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S.Science Company, Ltd. Ratios

JP:5721's free cash flow for Q2 2024 was ¥0.13. For the 2024 fiscal year, JP:5721's free cash flow was decreased by ¥ and operating cash flow was ¥-0.18. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.34 87.53 21.54 11.30 15.95
Quick Ratio
2.20 70.66 17.13 7.86 12.14
Cash Ratio
1.05 65.53 9.78 6.29 10.29
Solvency Ratio
-0.08 -0.70 1.48 -0.33 -1.27
Operating Cash Flow Ratio
0.00 -7.62 -1.03 -0.69 -1.27
Short-Term Operating Cash Flow Coverage
0.00 0.00 -49.91 -47.47 -71.65
Net Current Asset Value
¥ 4.30B¥ 2.78B¥ 2.86B¥ 2.02B¥ 2.44B
Leverage Ratios
Debt-to-Assets Ratio
0.41 0.00 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
0.71 0.00 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
0.42 0.00 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.74 1.05 1.09 1.12 1.09
Debt Service Coverage Ratio
-0.19 0.00 44.58 -34.34 -104.88
Interest Coverage Ratio
-47.30 0.00 -46.15 -4.34K -9.63K
Debt to Market Cap
0.16 0.00 <0.01 <0.01 <0.01
Interest Debt Per Share
21.54 0.00 0.07 0.02 0.03
Net Debt to EBITDA
0.44 24.32 -3.22 13.68 5.56
Profitability Margins
Gross Profit Margin
16.90%11.32%3.00%16.89%21.52%
EBIT Margin
-68.74%-14.35%61.09%-7.10%-27.98%
EBITDA Margin
-68.67%-14.13%61.28%-6.99%-26.95%
Operating Profit Margin
-33.62%-46.04%-43.35%-8.62%-22.50%
Pretax Profit Margin
-28.11%-14.35%54.98%-7.10%-27.98%
Net Profit Margin
-28.84%-15.15%54.19%-7.75%-28.50%
Continuous Operations Profit Margin
-28.84%-15.15%54.19%-7.75%-28.50%
Net Income Per EBT
102.60%105.55%98.56%109.22%101.87%
EBT Per EBIT
83.61%31.18%-126.83%82.41%124.37%
Return on Assets (ROA)
-3.27%-3.20%11.89%-3.58%-11.20%
Return on Equity (ROE)
-7.65%-3.35%12.94%-4.01%-12.25%
Return on Capital Employed (ROCE)
-6.59%-9.82%-9.96%-4.28%-9.38%
Return on Invested Capital (ROIC)
-3.86%-9.82%-9.80%-4.27%-9.37%
Return on Tangible Assets
-3.27%-3.20%11.90%-3.58%-11.20%
Earnings Yield
-1.19%-0.59%11.46%-2.98%-7.42%
Efficiency Ratios
Receivables Turnover
9.12 3.90 3.45 6.02 4.37
Payables Turnover
47.18 63.44 8.06 8.62 9.90
Inventory Turnover
1.56 1.00 1.09 1.58 1.41
Fixed Asset Turnover
13.79 1.02K 608.56 24.94 5.71
Asset Turnover
0.11 0.21 0.22 0.46 0.39
Working Capital Turnover Ratio
0.24 0.22 0.28 0.58 0.54
Cash Conversion Cycle
266.79 452.07 395.76 248.93 305.48
Days of Sales Outstanding
40.01 93.67 105.67 60.68 83.51
Days of Inventory Outstanding
234.52 364.16 335.36 230.57 258.83
Days of Payables Outstanding
7.74 5.75 45.27 42.32 36.86
Operating Cycle
274.53 457.82 441.03 291.25 342.34
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -1.79 -1.06 -1.01 -1.79
Free Cash Flow Per Share
0.00 -1.80 -1.06 -1.01 -3.79
CapEx Per Share
0.00 <0.01 <0.01 <0.01 1.99
Free Cash Flow to Operating Cash Flow
0.00 1.00 1.00 1.00 2.11
Dividend Paid and CapEx Coverage Ratio
0.00 -281.57 -623.91 -371.84 -0.90
Capital Expenditure Coverage Ratio
0.00 -288.62 -659.64 -381.81 -0.90
Operating Cash Flow Coverage Ratio
0.00 0.00 -49.91 -47.47 -71.65
Operating Cash Flow to Sales Ratio
0.00 -0.40 -0.21 -0.10 -0.19
Free Cash Flow Yield
0.00%-1.55%-4.41%-4.03%-10.23%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-79.53 -170.89 8.72 -33.55 -13.49
Price-to-Sales (P/S) Ratio
22.41 25.89 4.73 2.60 3.84
Price-to-Book (P/B) Ratio
4.52 5.72 1.13 1.35 1.65
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -64.59 -22.66 -24.79 -9.77
Price-to-Operating Cash Flow Ratio
0.00 -64.81 -22.69 -24.86 -20.66
Price-to-Earnings Growth (PEG) Ratio
1.55 1.37 -0.02 0.46 -6.02
Price-to-Fair Value
4.52 5.72 1.13 1.35 1.65
Enterprise Value Multiple
-32.18 -158.87 4.50 -23.56 -8.70
Enterprise Value
20.27B 14.24B 1.98B 2.24B 2.71B
EV to EBITDA
-34.09 -158.87 4.50 -23.56 -8.70
EV to Sales
23.41 22.45 2.76 1.65 2.34
EV to Free Cash Flow
0.00 -56.02 -13.22 -15.68 -5.96
EV to Operating Cash Flow
0.00 -56.21 -13.24 -15.72 -12.61
Tangible Book Value Per Share
30.29 20.28 21.26 18.58 22.41
Shareholders’ Equity Per Share
30.29 20.28 21.26 18.58 22.41
Tax and Other Ratios
Effective Tax Rate
-0.03 -0.06 0.01 -0.09 -0.02
Revenue Per Share
5.97 4.48 5.08 9.61 9.63
Net Income Per Share
-1.72 -0.68 2.75 -0.75 -2.74
Tax Burden
1.03 1.06 0.99 1.09 1.02
Interest Burden
0.41 1.00 0.90 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.15 0.07 0.04 0.05
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 2.64 -0.35 1.47 0.66
Currency in JPY