Ratios	Sep 25	Sep 24	Sep 23	Sep 22
Liquidity Ratios
Current Ratio	―	1.73	1.61	2.78	4.25
Quick Ratio	―	1.73	1.61	2.78	4.25
Cash Ratio	―	1.01	0.98	1.64	4.25
Solvency Ratio	―	0.20	0.12	0.10	0.15
Operating Cash Flow Ratio	―	0.14	0.08	0.06	0.73
Short-Term Operating Cash Flow Coverage	―	0.79	0.41	0.13	0.74
Net Current Asset Value	¥ ―	¥ 1.88B	¥ 1.43B	¥ 638.27M	¥ -385.02M
Leverage Ratios
Debt-to-Assets Ratio	―	0.09	0.11	0.15	0.14
Debt-to-Equity Ratio	―	0.20	0.25	0.46	0.45
Debt-to-Capital Ratio	―	0.17	0.20	0.31	0.31
Long-Term Debt-to-Capital Ratio	―	<0.01	<0.01	<0.01	<0.01
Financial Leverage Ratio	―	2.14	2.33	3.09	3.21
Debt Service Coverage Ratio	―	1.16	0.66	0.49	0.77
Interest Coverage Ratio	―	280.09	269.65	254.73	388.14
Debt to Market Cap	―	0.06	0.21	0.28	0.22
Interest Debt Per Share	―	177.50	181.50	251.68	202.39
Net Debt to EBITDA	―	-2.79	-4.36	-3.69	-2.74
Profitability Margins
Gross Profit Margin	―	62.65%	99.99%	99.99%	99.99%
EBIT Margin	―	20.82%	12.78%	10.18%	15.62%
EBITDA Margin	―	21.75%	13.93%	11.56%	17.00%
Operating Profit Margin	―	20.39%	12.73%	10.14%	15.58%
Pretax Profit Margin	―	20.74%	12.73%	10.14%	15.58%
Net Profit Margin	―	14.14%	8.69%	6.83%	9.79%
Continuous Operations Profit Margin	―	14.14%	8.69%	6.83%	9.79%
Net Income Per EBT	―	68.16%	68.25%	67.39%	62.84%
EBT Per EBIT	―	101.73%	100.00%	100.00%	100.00%
Return on Assets (ROA)	―	9.90%	6.09%	5.78%	8.77%
Return on Equity (ROE)	―	21.18%	14.16%	17.86%	28.20%
Return on Capital Employed (ROCE)	―	29.16%	19.72%	12.43%	16.06%
Return on Invested Capital (ROIC)	―	16.76%	10.90%	6.95%	15.76%
Return on Tangible Assets	―	10.11%	6.20%	5.88%	8.97%
Earnings Yield	―	6.30%	12.08%	11.31%	14.68%
Efficiency Ratios
Receivables Turnover	―	1.97	2.11	2.45	2.89
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	142.27	106.59	82.77	77.22
Asset Turnover	―	0.70	0.70	0.85	0.90
Working Capital Turnover Ratio	―	2.12	1.89	1.84	2.33
Cash Conversion Cycle	―	185.58	173.31	148.77	126.09
Days of Sales Outstanding	―	185.58	173.31	148.77	126.09
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	185.58	173.31	148.77	126.09
Cash Flow Ratios
Operating Cash Flow Per Share	―	136.88	70.71	32.05	139.05
Free Cash Flow Per Share	―	135.17	52.21	16.12	128.07
CapEx Per Share	―	1.70	18.51	15.93	10.99
Free Cash Flow to Operating Cash Flow	―	0.99	0.74	0.50	0.92
Dividend Paid and CapEx Coverage Ratio	―	10.94	2.40	2.01	12.66
Capital Expenditure Coverage Ratio	―	80.33	3.82	2.01	12.66
Operating Cash Flow Coverage Ratio	―	0.78	0.39	0.13	0.69
Operating Cash Flow to Sales Ratio	―	0.10	0.06	0.02	0.11
Free Cash Flow Yield	―	4.52%	6.26%	1.85%	14.72%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	15.86	8.28	8.84	6.81
Price-to-Sales (P/S) Ratio	―	2.24	0.72	0.60	0.67
Price-to-Book (P/B) Ratio	―	3.36	1.17	1.58	1.92
Price-to-Free Cash Flow (P/FCF) Ratio	―	22.12	15.97	53.96	6.79
Price-to-Operating Cash Flow Ratio	―	21.84	11.79	27.14	6.26
Price-to-Earnings Growth (PEG) Ratio	―	0.18	3.54	-0.39	0.03
Price-to-Fair Value	―	3.36	1.17	1.58	1.92
Enterprise Value Multiple	―	7.52	0.81	1.54	1.18
Enterprise Value	―	6.12B	361.85M	512.57M	523.15M
EV to EBITDA	―	7.52	0.81	1.54	1.18
EV to Sales	―	1.64	0.11	0.18	0.20
EV to Free Cash Flow	―	16.14	2.49	15.90	2.04
EV to Operating Cash Flow	―	15.94	1.84	8.00	1.88
Tangible Book Value Per Share	―	849.84	681.90	520.30	421.57
Shareholders’ Equity Per Share	―	889.85	711.24	551.23	452.81
Tax and Other Ratios
Effective Tax Rate	―	0.32	0.32	0.33	0.37
Revenue Per Share	―	1.33K	1.16K	1.44K	1.30K
Net Income Per Share	―	188.50	100.74	98.44	127.69
Tax Burden	―	0.68	0.68	0.67	0.63
Interest Burden	―	1.00	1.00	1.00	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.73	0.48	0.33	1.09

Nippon Insure Co. Ltd. (5843) Ratios

Nippon Insure Co. Ltd. Ratios